九芝堂(000989.SZ):收到湖南證監局對公司採取責令改正措施決定
格隆匯4月18日丨九芝堂(000989.SZ)公佈,公司於2020年4月17日收到中國證券監督管理委員會湖南監管局下發的《關於對九芝堂股份有限公司採取責令改正措施的決定》(【2020】16號),現將有關情況公告如下:
經查,你公司全資子公司牡丹江友搏藥業有限責任公司(“友搏藥業”)在2017年度財務報告批准報出日前發生銷售退回3935.33萬元。該銷售退回屬於資產負債表日後調整事項,你公司未按照《企業會計準則第29號—資產負債表日後事項》的規定,將銷售退回對當期收入的影響反映在2017年度財務報告中。此外,2018年5月,因藥品銷售外部政策環境發生重大變化,為回應客户退貨意願,友搏藥業對銷售政策進行了修改,由“除非質量問題,否則不得退貨”修改為“附條件可退貨”政策。你公司未公告該銷售政策修改及其可能產生的影響。
上述行為違反了《上市公司信息披露管理辦法》第二條、第三十條、第三十三條規定。根據《上市公司信息披露管理辦法》第五十九條規定,我局決定對你公司採取責令改正的行政監管措施,責令你公司對會計差錯進行調整。你公司應充分吸取教訓,切實加強證券法律法規的學習,提高規範運作水平和信息披露質量。你公司應對上述問題進行認真整改並對相關責任人進行內部問責,於收到本決定書30日內向我局報送公司整改報告、內部問責情況説明,並抄報深圳證券交易所。
如果對本監督管理措施不服,可以在收到本決定書之日起60日內向中國證券監督管理委員會提出行政複議申請,也可以在收到本決定書之日起6個月內向有管轄權的人民法院提起訴訟。複議與訴訟期間,上述監督管理措施不停止執行。
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