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Analysis of Compliance and Audit Points for Listing Holding Companies

A holding company, that is, it basically does not operate specific businesses by itself, and its main income and profits basically come from the subsidiaries in the consolidated financial statements. According to public channel searches, cases of successful listings of holding companies have not been uncommon in recent years. Among the more typical types are holding companies registered and established overseas with their main business entities located within China (such as Beijing Novogene Biotech Co., LTD., which was listed on the STAR Market on September 21, 2022, and China Resources Microelectronics Co., LTD., which was listed on the STAR Market on February 7, 2020). And group holding companies (such as Liaoning He's Eye Hospital Group Co., LTD., which was listed on the Growth Enterprise Market on March 22, 2022, and Zhongshan Huali Industrial Group Co., LTD., which was listed on the Growth Enterprise Market on April 26, 2021).

Discussion on the Determination of the crime of False Advertising under the Background of the special campaign against

"Pension fraud" is a kind of illegal and criminal act that has emerged in recent years, specifically targeting the elderly. This article focuses on the social background of frequent fraud targeting the elderly and explores the application of the crime of false advertising in crimes related to fraud targeting the elderly. By analyzing the differences between the crime of fraud and the crime of false advertising, combined with successful defense cases, the determination ideas of the crime of false advertising are explored.