Hongwei Technologies
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1) Hongwei Technologies' auditors Ernst & Young notified the company of issues regarding cash and bank balance confirmations at its Chinese subsidiary Shuangli (Xiamen) Polyester Co. 2) The company's audit committee has started an investigation and appointed the auditors to conduct an expanded audit. 3) Hongwei requested a trading halt on the Singapore stock exchange and will apply for an extension to announce its FY2010 financial results beyond the March 1 deadline, as the audit committee works to resolve the audit issues.
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Missive - Volume XXVI of May 2013
Dear Patron
Here we are with the Twenty Sixth successive issue of our monthly ‘Missive’.
We trust you will enjoy reading this Missive, even while soaking in the contents. We would very much appreciate your feedback which consistently helps us in improving and upgrading the contents.
Thanks and regards,
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S.P.Nagrath & Co.
Filing of Roc Annual Returns
2015 onwards, Annual Returns of ROC have become complicated, cumbersome and detailed. Annual Return itself requires lot many information. Board's Report is required to be supported by number of annexures. An attempt has been made to go through the technicalities.
1495 7 july_2016
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The document contains summaries of recent updates related to indirect taxes in India. It summarizes changes to customs procedures that allow officers to approve re-exports and modify the exchange rate of the Swiss franc. It also summarizes court rulings related to customs duty demands, the definition of registered post as it applies to speed post, modifications to central excise jurisdictions, and instructions limiting the use of summons powers. Additionally, it summarizes that service tax is not applicable to chit funds before or after July 2012 according to Supreme Court rulings.
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The document summarizes key changes between the old Companies Act of 1956 and the new Companies Act of 2013 in India. Some major changes include reducing the number of clauses from 658 to 470, introducing requirements for cash flow statements and independent directors, increasing penalties for auditor violations, removing the distinction between main and other objects for companies' memorandums of association, and introducing provisions for one person companies, dormant companies, and women directors. The new act aims to simplify company law in India with clearer intent and functions across 29 chapters.
NASCON annual report 2010
This document is the report of the directors for National Salt Company of Nigeria PLC for the year ended December 31, 2010. It summarizes the company's financial performance, reporting a profit after tax of 1.6 billion Naira. It also provides details on the board of directors, their shareholdings, and responsibilities. The report discusses the company's principal salt processing and tomato paste import activities and confirms there were no significant post-balance sheet events.
Sony statements
This document contains Sony Corporation's consolidated financial statements for the fiscal year ended March 31, 2008. It includes Sony's consolidated balance sheets, statements of income, statements of cash flows, and statements of changes in stockholders' equity. The financial statements show that for the fiscal year ended March 31, 2008, Sony had total revenues of over 8 trillion yen, net income of 369 billion yen, and total assets of over 12 trillion yen.
Companies Bill, 2012
The document summarizes some of the key proposed changes between the existing Companies Act of 1956 and the proposed new Companies Bill of 2012 in India. Some of the major changes include:
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clrg-sixth-report-2010-2011
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The document provides biographies of the members of the Audit Committee of YTL Corporation Berhad, including their qualifications and experience. It also outlines the terms of reference, activities, internal audit activities, number of meetings held, and details on financial reporting and internal controls of the Audit Committee. The Audit Committee comprises 4 non-executive directors and met 7 times during the financial year ended 30 June 2011.
The Companies Act, 2013 - Flyer
The Companies Act, 2013 is a historic legislation for India that is aimed at improving corporate governance, simplifying regulations, and enhancing the interstes of minority investors. The new law replaces the nearly 60-year-old Companies Act, 1956.
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A Snapshot of recent circulars issued by the Ministry of Corporate Affairs, India (issued upto 10th August, 2011)
MCA Circulars And Notifications Mca
The document provides a summary of various circulars and notifications issued by the Ministry of Corporate Affairs in India between February and August 2011 regarding amendments to the Companies Act of 1956. Key changes include exemptions granted to holding companies from attaching full financial statements of subsidiaries, simplified processes for company incorporation and foreign business establishment, electronic payment of fees, and delegation of additional powers to Regional Directors of the MCA.
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Accounting and Auditing issue in New Companies Act 2013
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1) Zhongmin Baihui Retail Group's stock price rallied over 270% in one year upon listing, but does not react to market forces or the company's financial performance, raising investor caution.
2) The company provides weak disclosures of key retail metrics and had a temporary revenue spike from an asset transfer with questionable terms.
3) The corporate structure involves a lease agreement that effectively pays the CEO, Deputy CEO and a director, questioning corporate governance.
Zhongmin Baihui report
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2. Key issues highlighted include ZMBH's stock price performance that seems disconnected from fundamentals and ignores market swings, weak financial disclosures and erratic performance, and a questionable corporate structure involving related party transactions.
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HKEx Prolonged Suspension Status Report (Aug2015)
The document summarizes the status of companies that have been suspended from trading on the stock exchange for three months or more. It provides an overview of the exchange's criteria for suspending and resuming trading, as well as a table that categorizes the long-suspended companies and outlines the key issues and developments in each case. The table lists seven companies that are undergoing the exchange's three-stage delisting procedure due to severe financial difficulties or minimal operations. It also lists one other company under regulatory investigation for alleged irregularities.
China Zhongwang Aluminum
Dupré Analytics is shorting China Zhongwang, alleging it is the largest fraud ever uncovered in China. They claim Chairman Liu and his family have defrauded investors since 2009 by fabricating at least 62.5% of revenue since 2011 (HK$38.5 billion) and siphoning funds from a delayed facility project. Dupré alleges the Liu family has used secretly controlled trading companies and intermediaries to move tens of billions of dollars of aluminum abroad, racking up HK$36.5 billion in undisclosed borrowing recourseable to Zhongwang. Large stockpiles of aluminum in the U.S. and Mexico allegedly show Zhongwang's reported revenue is fraudulent.
China Fiber Optic (3777 HK) Emerson
China Fiber Optic, a fiber optic patch cord producer listed in Hong Kong, has fabricated its financial reports. A comparison of its main China subsidiary Sifang Telecom's regulatory filings with China Fiber's reports to shareholders found revenue was exaggerated by 4 to 10 times from 2008 to 2012. Sifang Telecom's 2012 revenue was only 25.1% and net profit only 7.4% of what China Fiber reported. Further evidence from customs data, sales contracts, and interviews confirms China Fiber's claims of exports and prices are false and it has committed outrageous and long-term financial fraud.
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Toshiba Investigation Report (Summary)
The document is an investigation report by an independent committee investigating accounting issues at Toshiba Corporation. It finds inappropriate accounting treatments that overstated profits across multiple business divisions, including power systems, semiconductors, PCs, and visual products. Key causes identified include strong pressure from top management to meet budgets and priorities of near-term profit over proper accounting. The report provides recommendations to reform governance, strengthen internal controls, and prevent recurrence.
China LNG (931 HK) Glaucus
China LNG Group is a Hong Kong-based company with a market capitalization of HKD 16.69 billion but minimal recurring revenue and an unproven business model in the liquefied natural gas industry. The research report identifies China LNG as being wildly overvalued compared to other energy companies based on price-to-book and price-to-sales ratios. It argues China LNG has no competitive advantages given its lack of experience, assets, proprietary technology, or meaningful operating business in the already crowded LNG market in China. The report recommends a strong sell on China LNG's stock and assigns a price target of HKD 0.08 per share.
China LNG (931 HK) Glaucus Rebuttal
China LNG Group is a Hong Kong-listed company with a market capitalization of HKD 16.7 billion but an underlying business that generates minimal revenue and profits. The author argues that China LNG's valuation is unjustifiably high given that its core lease financing business has generated only HKD 131,750 in revenue so far and its future plans are unproven. Much of China LNG's reported profits have come from non-recurring transactions such as the sale of bonds issued by a related party, which should not be considered ongoing sources of revenue. The author maintains China LNG should be valued closer to its book value like other energy companies.
China Due Diligence - Red Flags to Avoid Some of the Pitfalls
The document discusses red flags and risks to avoid when conducting due diligence on potential investments in Chinese companies. It outlines several areas that thorough due diligence should examine, including ownership structures, financial records, inventory, suppliers/customers, and asset valuations. More sophisticated fraud risks include inflated revenues through round-tripping schemes, hidden related-party transactions, and disguised nominee ownership. Proper due diligence requires scrutinizing financials for unusual numbers, verifying documents and asset ownership, and being aware of fraud tactics that abuse personal networks in China.
China Cord Blood Corp (NYSE: CO) and Golden Meditech (801 HK)
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This document provides background on Chinese Reverse Mergers (CRMs) and examines the case of China MediaExpress Holdings, Inc., a CRM that collapsed amid fraud allegations. It discusses how CRMs became a popular way for Chinese companies to access U.S. capital markets through reverse mergers with shell companies already listed on exchanges. However, many CRMs quickly failed due to financial reporting problems and a lack of disclosure requirements. The China MediaExpress case is analyzed as an example. Regulatory loopholes in both Chinese and U.S. laws are explored that allowed CRMs like China MediaExpress to evade scrutiny and mislead American investors.
Feedback
The document contains feedback from students praising their professor, Kee Koon Boon, for his outstanding teaching of the Accounting Fraud module. Students highlight that the professor is passionate, knowledgeable, and his lessons on detecting accounting fraud are some of the most useful and practical. They appreciate him sharing his insights and real-world experiences. Multiple students also thank the professor for not only teaching technical skills but also helping them develop values like perseverance, positivity, and a desire to do good.
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Mingyuan Medicare (233 HK): Missing Executive Director
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Mingyuan Medicare (233 HK): Delay in Audit of Cash
This announcement states that Mingyuan Medicare Development Company will be delayed in publishing its audited annual results for 2014 and dispatching its annual report due to additional time needed by its auditors to complete procedures regarding the company's bank balance as of December 31, 2014. It acknowledges this will result in non-compliance with stock exchange rules regarding deadlines for annual results and reports. It also announces the postponement of its board meeting to approve the annual results and the suspension of trading of its stock until the results are released.
Mingyuan Medicare (233 HK): Positive Profit Alert
This announcement provides a positive profit alert for Mingyuan Medicare Development Company for the year ended 31 December 2014. According to preliminary assessments, the company is expected to report a small profit compared to a substantial loss in the previous year. This is primarily due to a gain from recovering previously written off receivables. The company is still finalizing its annual results, which are expected to be published by 31 March 2015. Shareholders are advised to exercise caution when dealing in company shares.
Rolta India: Rebuttal #2 by Glaucus Research
This document provides a rebuttal to responses from Rolta India regarding allegations that the company fabricated its reported capital expenditures. The rebuttal focuses on key issues from the original report, including Rolta's abysmal returns on capital investment, questions around its large spending on computer systems that are quickly depreciated and disposed of, and a lack of transparency around prototype expenditures. The rebuttal expresses skepticism around Rolta's explanations and argues the company has failed to adequately address the core issues raised regarding the legitimacy of its capital expenditures.
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永久可查学历认证【微信：A575476】【(QMUE毕业证书)英国爱丁堡玛格丽特女王大学毕业证成绩单Offer】【微信：A575476】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：A575476】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：A575476】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
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2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
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选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
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Hongwei Technologies
- 1. HONGWEI TECHNOLOGIES LIMITED (Incorporated in Bermuda) (Company Registration Number: 36568) AUDIT ISSUES The Board of Directors of Hongwei Technologies Limited (the “Company”) wishes to announce that the Board has received information from its auditors, Messrs. Ernst & Young LLP, regarding issues pertaining to the cash and bank balances confirmation in its subsidiary company in China, namely Shuangli (Xiamen) Polyester Co., Ltd. The Company’s Audit Committee has immediately commenced a fact-finding process to address the auditors’ concerns. To this end, the Company has appointed the auditors to carry out an expanded scope audit. The Company’s Audit Committee is currently working to resolve these audit issues and will be taking necessary measures to safeguard the Company's assets. The full Board (save for the Executive Chairman, Mr Lin Jimiao and Mdm Zhuang Xinxin) has been in discussion. The Audit Committee is also working to obtain the full co-operation from the Executive Chairman, Mr Lin Jimiao (who is also the Legal Representative of the Subsidiaries) in this regard. The Company is unable to comment on the matter at present. Nonetheless, the Company will continue to keep shareholders updated of any further development. The Company will also apply to the Singapore Exchange Securities Trading Ltd (“SGX-ST”) for an extension of time in relation to Rule 705(1) of the Listing Manual which relates to the requirement of the Company to announce its full financial year results for the year ended 31 December 2010 (“FY2010”) no later than 1 March 2011. The Company will make further announcements promptly as and when there are material developments. Trading of shares in the Company has been halted on 24 February 2011. Meanwhile, the Company has requested for the trading halt to be converted into a suspension of trading of the Company’s shares on SGX-ST. BY ORDER OF THE BOARD Gui Kim Young @ Gui Kim Gan Independent Director 26 February 2011