资金拆借、转贷、票据融资及担保

港股IPO招股书披露先例 · 5 家公司,5 项

此类事项涵盖违反借贷相关规定向第三方或关联方提供及取得的借款、转贷安排、无真实贸易背景的票据融资,以及对外担保与差额补足义务。申请人通常在概要、风险因素、业务及财务资料等章节披露交易背景、对手方、金额、利息收入及未偿余额,并说明担保结构与反担保安排;部分事项于往绩记录期间持续存在,招股书未载明整改安排或相关中国法律意见。

合规类事项自 2026 年 8 月 24 日起递交的文件开始收录。

2026-09-29Application Proof不合规事项

向第三方提供贷款

Our other receivables increased to RMB24.0 million as of June 30, 2026, primarily due to an increase in loans to third parties from RMB1.8 million as of December 31, 2025 to RMB5.1 million as of June 30, 2026, mainly attributable to a loan to a third party in connection with our strategic cooperation.

Financial Information · 第 216 页

For the six months ended June 30, 2026, our net cash used in investing activities was RMB19.7 million, mainly due to purchase of property, plant and equipment of RMB13.7 million and loans to third parties of RMB5.0 million.

Financial Information · 第 222 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-13PHIP不合规事项
湖南军信环保股份有限公司Hunan Junxin Environmental Protection Co., Ltd.

向关联方及第三方提供贷款并收取利息

We recorded interest income on a loan to a third party in the three months ended March 31, 2026, primarily due to the collection of previously credit-impaired loans to a third parties acquired from Renhe Group.

Financial Information · 第 222 页

Interest income on a loan to a related party | – | – | 34 | – | 397 | 0.3 | 98 | 0.3 | 30 | 0.1

Financial Information · 第 222 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-31Prospectus不合规事项
优地机器人(无锡)股份有限公司Excelland Robotics (Wuxi) Co. Ltd.03231.HK

与关联方存在借款往来

In FY2024, our net cash flows used in investing activities were RMB43.4 million, which was primarily attributable to (i) purchase of items of property, plant and equipment of RMB17.3 million and (ii) loans to related parties of RMB22.2 million income.

Financial Information · 第 266 页

In FY2025, our net cash flows used in investing activities were RMB33.6 million, which was mainly attributable to (i) purchase of property, plant and equipment of RMB28.6 million; (ii) loans to related parties of RMB30.7 million; (iii) purchase of financial assets at fair value through profit and loss, which represented our subscription of CB, and partially offset by the repayments of loans from related parties of RMB34.3 million.

Financial Information · 第 266 页

In 3M2026, our net cash flows used in investing activities were RMB6.9 million, which was mainly attributable to (i) purchase of property, plant and equipment of RMB3.0 million; and (ii) loans to related parties of RMB4.0 million.

Financial Information · 第 266 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-28Application Proof合规确认
维眸生物科技(浙江)股份有限公司VivaVision Biotech (Zhejiang) Co., Ltd.

向员工及董事提供借款经确认合法有效

All of the amount due from the employee were unsecured loans in U.S. dollars, bearing interest rate of 1.26% per annum with no fixed repayment term and non-trade in nature.

Financial Information · 第 257 页

As confirmed by our PRC Legal Advisers, our loan agreement with such employee is binding and valid and the provisions therein do not violate the Provisions of the Supreme People’s Court on Several Issues Concerning the Application of Law in the Trial of Private Lending Cases ( 《最高人民法院 關於審理民間借貸案件適用法律若干問題的規定》).

Financial Information · 第 257 页

All of the amounts due from a director were unsecured loans in RMB, bearing interest rate of 3.65% per annum with no fixed repayment term and non-trade in nature.

Financial Information · 第 259 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-28Application Proof不合规事项
浙江正泰电器股份有限公司Zhejiang Chint Electrics Co., Ltd.

正泰安能对外担保及差额补足义务

As of December 31, 2023, 2024 and 2025 and June 30, 2026, the outstanding amount of our financial guarantee contracts was RMB3,193.8 million, RMB2,413.7 million, RMB2,342.8 million and RMB1,917.9 million, respectively.

Financial Information · 第 208 页

(1) joint and several liability guarantees provided by Chint Anneng in respect of bank loans obtained by certain individual customers to finance their purchases of residential photovoltaic equipment, a portion of which was supported by counter-guarantees provided by our service suppliers;

Financial Information · 第 208 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看

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