港股IPO招股书披露先例 · 6 家公司，6 项
此类事项指不属于其他常见类别的披露事项，多为内控顾问审阅中发现的内部控制缺陷或管理制度有待建立之处。招股书一般于风险因素、业务、概要及财务资料等章节披露，通常说明审阅范围与发现、该等缺陷未对集团业务运营及财务表现造成重大不利影响，并载明公司已采纳建议的整改措施、经跟进复核后不存在重大未决问题，部分案例中董事认为经加强的内控措施足以确保今后合规，并经保荐人认可。
合规类事项自 2026 年 8 月 24 日起递交的文件开始收录。
As confirmed by our PRC Legal Advisor, capitals reserves can be used for making up for accumulated losses in accordance with applicable PRC laws.
Financial Information · 第 256 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As of May 31, 2026, our Company had capital reserves of RMB2,405.6 million and accumulated losses of RMB1,276.7 million, respectively.
Financial Information · 第 256 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As confirmed by our PRC Legal Advisor, according to relevant PRC laws, any future net profit that we make will have to be first applied to make up for our historically accumulated losses, after which we will be obliged to allocate 10% of our net profit to our statutory common reserve fund until such fund has reached more than 50% of our registered capital.
Financial Information · 第 242 页
The Internal Control Consultant performed the Internal Control Review in November and December 2025, identified internal control deficiencies and provided recommendation accordingly.
Business · 第 220 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看These deficiencies primarily concerned internal control policies with respect to information system control, monitoring of software usage on employees’ computers, monitoring of regulatory filing process, and other deficiencies in relation to the Company’s governance structure and policies required for a listed company according to the Listing Rules, none of which had resulted in any material adverse impact on the Group’s business operation and financial performance.
Business · 第 220 页
The main issues identified during the Internal Control Review in relation to the review scope include that information disclosure management policy and related party transaction management policy need to be established according to the latest Listing Rules.
Business · 第 217 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We had thereafter adopted the recommended internal control measures and rectified the internal control findings identified.
Business · 第 217 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看In view of our accumulated losses, as advised by our PRC Legal Advisers, according to the relevant PRC laws and regulations and the Articles of Association, we shall not declare or pay dividend until the accumulated losses are covered by our after-tax profits and sufficient statutory common reserve are drawn in accordance with the relevant laws and regulations.
Financial Information · 第 267 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our PRC Legal Advisers is of the opinion that, based on the foregoing provisions, the Company may not distribute dividends directly if it has accumulated losses.
Financial Information · 第 249 页