Asia Pacific Industrial Explosion long-term fraud case, Securities Commission secret disclosure comp-rosstallanma

The Asia Pacific Industrial Explosion long-term fraud Commission ticket secret profit manipulation technique hot column capital flows thousands of thousand comment stocks diagnosis the latest rating simulated trading client Sina Level2:A shares of sina finance: App speed Kanpan live on-line blogger to tutor Peng Xiaodong told reporters in Shanghai listed companies for five consecutive years Zaibao fraud scandal. A shares listed company Asia Pacific Industrial (000691.SZ) February 23rd evening announcement "book" the Commission received administrative punishment decision, accused of illegal information disclosure situation exists in 2010 to 2014 annual report. This is the second Nanfanggufen (600250.SH), Shanghai (600822.SH), Wumao Jade Bird Huaguang (600076.SH, now renamed the "Kang Xinxin material") case after another "five consecutive years of fraud. Previously, the new China base (000972.SZ) has even been found for six consecutive years of fraud facts. The Asia Pacific Industrial motivations in late February 23rd announcement, the Commission has issued a "book" administrative punishment decision, to give a warning to the Asia Pacific industry, and impose a fine of 600 thousand yuan, the former chairman Gong Chenghui and other 23 people involved have the responsibility to give a warning, 17 of them also impose a fine of 30 thousand yuan to 300 thousand yuan. In the penalty book, the SFC believes that there are information disclosure violations in the annual reports of the Asia Pacific industry from 2010 to 2014. Not only the number of illegal acts and duration is long, but also the amount of net income and net profit, which accounts for a large proportion of the company’s current disclosure. According to the Commission’s investigation, the Asia Pacific Industrial investment holding company Ji’nan GOOD-ARK Electronics Devices Co. Ltd. (hereinafter referred to as "Ji’nan goodark") on "quality claims" improper accounting treatment, resulting in the Asia Pacific Industrial 2012 decrease of net profit of 2 million 570 thousand and 400 yuan, in 2013 net profit of 2 million 570 thousand and 400 yuan inflated. In addition, the Asia Pacific industry in 2013 due to not mention the Ji’nan long-term fixed equity investment depreciation reserves, resulting in inflated profits of 2 million 377 thousand and 900 yuan in 2013. Therefore, the Asian Pacific industry in 2013 accumulated inflated profit of 4 million 948 thousand and 300 yuan. For the Asia Pacific industry with a net profit of only 2 million 626 thousand and 300 yuan in 2013, the net profit of 2013 would be negative if the net profit was increased by 4 million 948 thousand and 300 yuan. According to the result of punishment, the professional organization should be adjusted retroactively." Asia Pacific Industrial Securities Department in February 24th told reporters on twenty-first Century economic report, they will do this work in the future. If the final results of the retroactive adjustment of professional institutions regulatory determination, is Asia Pacific industry will appear in 2013, 2014 for two consecutive years of losses in the case (2014 net loss of 20 million 945 thousand and 500 yuan), with two consecutive years of losses by the provisions of the implementation of "*ST". This is also considered by investors as one of the motivations for the Asia Pacific industry’s inflated profits. Previously, the South spun shares, Jade Bird Huaguang also have similar circumstances. If the spinning stock does not increase profits, on the basis of

亚太实业爆长期造假案 证监会罚单揭秘公司利润操控术 热点栏目 资金流向 千股千评 个股诊断 最新评级 模拟交易 客户端 新浪财经Level2:A股极速看盘 新浪财经App:直播上线 博主一对一指导   本报记者 彭小东 上海报道   上市公司再爆连续五年造假丑闻。   A股上司公司亚太实业(000691.SZ)2月23日晚公告收到证监会《行政处罚决定书》,被指2010年至2014年年报均存在信息披露违法情形。   这是继南纺股份(600250.SH)、上海物贸(600822.SH)、青鸟华光(600076.SH,现已更名为“康欣新材”)后的又一起“连续五年造假”案例。此前新中基(000972.SZ)甚至被查出连续六年造假的事实。   造假动机   亚太实业2月23日晚公告,证监会已经下发《行政处罚决定书》,对亚太实业给予警告,并处以60万元罚款,对公司前董事长龚成辉等23名涉事责任人给予警告,对其中17人还处以3万元至30万元不等的罚款。   证监会在处罚书中认为,亚太实业自2010年至2014年的年度报告均存在信息披露违法的情形。不仅违法行为次数多、持续时间长,而且虚增、虚减营业收入和净利润的数额,占公司当期披露数的比重较大。   根据证监会的调查,亚太实业投资持股企业济南固锝电子器件有限公司(下称“济南固锝”)对“质量索赔款”会计处理不当,导致亚太实业2012年虚减净利润257.04万元、2013年虚增净利润257.04万元。   此外,亚太实业2013年还因未计提所持济南固锝长期股权投资减值准备,导致2013年虚增利润237.79万元。因此,亚太实业在2013年累计虚增利润494.83万元。   对于2013年公告净利润仅262.63万元的亚太实业来说,如果减去虚增的494.83万元,其2013年净利润将为负值。   “会根据这个处罚结果,请专业机构进行追溯调整。”亚太实业证券部人士2月24日对21世纪经济报道记者说,他们接下来要做这方面的工作。   如果专业机构最终追溯调整的结果得到监管部门认定,则亚太实业将出现2013年、2014年连续两年亏损的情况(2014年净利润亏损2094.55万元),符合连续两年亏损被实施“*ST”的规定。这也被投资者认为,是亚太实业虚增利润的动机之一。   此前,南纺股份、青鸟华光也有类似的情况。   如果南纺股份不虚增利润,其2016年至2010年实际上连续五年亏损。按照相关规定,上市公司连续两年亏损将被实施退市风险警示(即被“*ST”),连续三年亏损将被暂停上市,连续四年将被退市。如果南纺股份没有造假,其早已被退市。   青鸟华光则是2010年、2011年连续两年亏损,如果2012年继续亏损就会面临暂停上市的风险。2012年11月,青鸟华光在隐瞒关联交易的情况下,向关联方出售地处北京的一家子公司,使2012年年报盈利,避免暂停上市。   除了避免被“*ST”,甚至被暂停上市,也有的上市公司利润舞弊是为发行股票融资考虑。例如连续六年造假的新中基被认为,在2006年经营业绩逐年下滑、偿债压力颇大的情况下,通过内部交易的方式虚增利润,是为吸引机构投资者参与定增。   利润舞弊术   梳理前述几起造假案例,隐瞒关联交易、存货造假、提前确认收入、推迟确定费用等是上市公司利润舞弊的常见手段。比如南纺股份通过少计提坏账准备、存货跌价准备虚增利润,亚太实业通过不计提减值准备,同样达到了虚增利润的效果。   而在所有的造假手段中,关联交易是最常见的一种。   以青鸟华光为例,公司被证监会查实,在2007年至2012年期间涉及的各年度报告中未按规定披露实际控制人及其控制关系、虚增2012年利润总额和营业收入。   相应操作手法是,青鸟华光把子公司北京华光挂牌出售,并被一家新疆的公司收购。不过,远在新疆的公司其实就是青鸟华光控股的另外一家公司。通过这样左右倒手,账面虚增利润1980多万元。 而据其后稽查此案的办案人员回忆称,最终是通过追查资金的来龙去脉才发现问题。   “上市公司不是不能进行关联交易,而是要遵守关联交易的程序并真实披露。”上海一位律师对21世纪经济报道说,投资者在看公告要格外关注“关联交易非关联化”的陷阱。   为何会有如此多的造假?上述不愿具名的律师说,除了拥有造假动机外,外部审计机构失责,以及违法成本过低都是非常明显的原因。“比如南纺股份造假五年就罚50万元,如果不造假早就退市了。”   记者统计前述几项罚单显示,除南纺股份被罚50万元外,上海物贸、青鸟华光、亚太实业均被处以60万元的顶格罚款。   (编辑:罗诺 邮箱:robin_166@@163) 进入【新浪财经股吧】讨论相关的主题文章: