港股IPO招股书披露先例 · 22 家公司，27 项
自有土地房产及建设手续事项，一般指自有物业未取得权属证书、建设工程未取得规划或施工许可、未完成竣工验收或消防验收，以及土地闲置等情形。招股书多在概要、风险因素、业务及财务资料章节披露，说明涉及物业的面积、用途及形成原因，并测算潜在罚款。申请人常辅以主管部门确认函及法律顾问意见，通过补办手续、申领权证、承诺赔偿等方式解释或整改，并说明对经营影响有限。
合规类事项自 2026 年 8 月 24 日起递交的文件开始收录。
公司的解释、律师意见及原文页码定位：在 Matters 中查看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As of June 30, 2026, our Company and Major Subsidiaries had several ancillary structures in China with an aggregate area of approximately 3,000 sq.m. which had not obtained title certificates, because certain construction approval procedures had not been completed during construction.
Business · 第 152 页
We did not obtain the relevant construction permit or complete the final acceptance filing for our decoration project at the manufacturing facilities in Yulin, Guangxi Zhuang Autonomous Region (the “Yulin Project”) and the decoration project at our Nanjing headquarters (the “Nanjing Project”).
Business · 第 186 页
During the Track Record Period, the relevant construction permit or complete the final acceptance filing for our decoration project at the manufacturing facilities in Yulin, Guangxi Zhuang Autonomous Region (the “Yulin Project”), with an aggregate investment amount of approximately RMB565,000.
Business · 第 200 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看the maximum aggregate penalty to which we may be exposed in respect of the Yulin Project and the Nanjing Project is approximately RMB1,011,300
Business · 第 201 页
As of the same date, our Company and Major Subsidiaries had one building in China, primarily for office use, with a gross floor area of approximately 44,612.60 sq.m. which had obtained the relevant underlying land title and construction approvals and had completed the construction completion filing.
Business · 第 152 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As of the Latest Practicable Date, the application for this building’s title certificate was in process.
Business · 第 152 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, we had obtained valid legal titles to these properties and land use rights for the land occupied by these buildings, and that we are entitled to legally occupy, use, benefit from, transfer, lease, pledge or otherwise dispose of these properties.
Business · 第 202 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As advised by our PRC Legal Advisers, we had obtained all the relevant property ownership certificates for the property we owned as required under the PRC laws and regulations during the Track Record Period and up to the Latest Practicable Date.
Business · 第 164 页
We had obtained the land use right certificates for all of our parcels of land in China.
Business · 第 175 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看According to the opinion of our PRC Legal Advisor, we legally and validly own the land use rights to the above parcels in China.
Business · 第 175 页