自建或收购建筑缺建设审批

港股IPO招股书披露先例 · 4 家公司,4 项

该类事项指公司自建辅助设施未事先取得规划、施工等审批,或承继前手方已建成但审批状态无法确认的建筑,因而未取得权属证书。申请人一般在概要、风险因素、业务等章节披露涉事建筑面积、用途、占比、主管机关确认、控股股东赔偿承诺及法律顾问对处罚与搬迁风险的评估。解释或整改常见为主管机关确认可按现状继续使用、手续办理中并承诺赔偿损失,或说明往绩记录期间未受处罚、该等建筑并不重大。

合规类事项自 2026 年 8 月 24 日起递交的文件开始收录。

2026-09-21Application Proof不合规事项
超颖电子电路股份有限公司Dynamic Electronics Co., Ltd.

昆山生产基地三处附属建筑未办妥建设审批且未取得房产证

We constructed three ancillary structures at our Kunshan production base, comprising two water-recycling equipment rooms as well as an air-compressor equipment and power-distribution equipment room, with an aggregate gross floor area of approximately 2,087 square meters (the “Relevant Structures”), without completing the applicable environmental impact assessment, construction project planning, construction permit and other approval procedures. Accordingly, we have not obtained real estate ownership certificates for the Relevant Structures.

Risk Factors · 第 34 页

our Directors and our PRC Legal Advisor are of the view that the lack of real estate ownership certificates for the Relevant Structures will not have a material adverse effect on our Group’s overall production and business operations.

Risk Factors · 第 34 页

On May 11, 2023, the Comprehensive Administrative Enforcement Bureau of the Kunshan Economic and Technological Development Zone agreed in writing that demolition of the relevant equipment rooms could be deferred.

Risk Factors · 第 34 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-21Prospectus不合规事项
彤程新材料集团股份有限公司Red Avenue New Materials Group Co., Ltd.09607.HK

RA Zhenjiang收购前物业缺规划及施工许可

During the Track Record Period, we had not obtained the requisite construction planning permit (建設工程規劃許可證), construction commencement permit (施工許可證) and/or acceptance of completed construction project prior to the commencement of construction and/or operations of certain production facilities, which may subject us to administrative penalties under the applicable PRC laws and regulations.

Risk Factors · 第 39 页

Due to the lack of relevant records, we were unable to ascertain whether the Pre-acquisition Properties had obtained the relevant construction planning permit and construction commencement permit prior to their construction.

Business · 第 144 页

our PRC Legal Adviser is of the view that, barring any material change in the PRC policies and regulations and the implementation and regulatory requirements of the local governments, the risk that the relevant government authority would impose administrative penalties on RA Zhenjiang with respect to the above non-compliances is remote, and such non-compliance incidents would not have any material adverse effect on the normal use and operation of the properties of RA Zhenjiang.

Business · 第 144 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-31Application Proof不合规事项
广西玉柴船电动力股份有限公司Guangxi Yuchai Marine and Genset Power Co., Ltd.

两处自建辅助设施未事先取得审批

In addition, as of the Latest Practicable Date, we had constructed a temporary storage shed (with an aggregate gross floor area of approximately 875 sq.m.) and a foundry ancillary room (with an aggregate gross floor area of approximately 520 sq.m.) (collectively, the ''Ancillary Facilities'') for which no prior approval had been obtained from the Yulin Natural Resources Bureau, the competent local authority.

Business · 第 158 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-30Application Proof合规确认
杭州邦顺制药股份有限公司Hangzhou Bangshun Pharmaceutical Co., Ltd.

在建生产设施已取得建设相关许可

As of the Latest Practicable Date, we had obtained the relevant construction land planning permit (建設用地規劃許可證), construction planning permit (建設工程規劃許可證) and construction permit (建築工程施工許可證) from the government authorities for such property under construction.

Business · 第 201 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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