创业板和北交所申报期间关联方认定不一致,二次申报关联方股东退出12个月后不再认定为关联方

北交所IPO实务
09 Mar

(2)关联交易披露完整性。根据申请文件及公开信息,发行人曾在前次申报IPO文件中将美的集团多家下属企业(简称美的集团)认定为公司关联方,2019年至2021年期间关联交易金额分别是2,018.91万元、1,531.35万元、767.66万元。本次申报报告期内,美的集团成为公司前五大客户,2022年、2023年销售金额分别是2,074万元、3,803万元,但报告期内未被认定为关联方。请发行人:①说明...

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