Five problems not standard Zhang Yu was ordered by the SFC to correct

Due to the existence of financial accounting, trademark right to use, related parties and related transaction disclosure, corporate governance and the company's advance to the controlling shareholder distribution of dividends, such as five aspects, the CSRC Shandong Securities and Supervision Bureau to Zhang Yu A (000869) issued the "Take orders to rectify the measures", the company to propose practical　　And the rectification report will be reported within 30th. In the financial accounting aspect, Changyu A has many advertisement expenses, some product sale income confirmation does not conform to the revenue confirmation principle and the partial construction project does not transfer in time to the fixed asset the question. As of December 31, 2009, Changyu a accumulated more than a year of advertising costs 134 million yuan, of which more than 2009 years to mention 3.75 million yuan, the previous year more than 130 million yuan.　　The matter caused the company to reduce the net profit of 2009 2.81 million Yuan.　　As of September 30, 2009, Zhang Yu a holding subsidiary Changyu (Ningxia) Grape Wine Co., Ltd. Workshop, office building and other projects of the "under construction" amount of 70.358 million yuan, the above project has reached the intended use of the state, Zhang Yu a did not promptly transferred to the fixed assets accounting and to calculate depreciation. In terms of the use of trademarks, in 1997, Zhang Yu A was established, Zhang Yu Group and Zhang Yu a signed the "license to use the contract", agreed Changyu and other trademarks by Zhang Yu a indefinite, exclusive use, Zhang Yu a according to the relevant sales of 2% of the payment group trademark use fee,　　At the same time agreed that the group received the use of trademarks mainly used to promote trademarks and the use of trademarks products. As of June 2010, Changyu a accumulated to Zhang Yu Group paid 468 million Yuan trademark use fee, the group has almost no advertising expenses.　　Zhang Yu Group received a large amount of the use of trademark fees but the maintenance of trademarks did not make any contribution, did not strictly enforce the contract. At the same time, Changyu A has problems with the disclosure of related parties and related transactions. Zhang Yu a related party yantai Zhongya Pharmaceutical Co., Ltd. and Yantai Brewery Co., Ltd., in 2009, and Changyu A related transactions occurred in the amount of about 15 million and 4 million respectively.　　Changyu A does not disclose the relevant parties and related transactions in the periodic report or interim report.　　In addition, according to Yantai customs information, 2009 Changyu a accumulated through the group of Changyu imported wine amount of 4.8909 million U.S. dollars, constitute a related transaction, Zhang Yu a related transaction is not in the periodic report and interim notice disclosed. In the shareholder dividend, Changyu A has to allocate the dividend to the controlling shareholder in advance. May 10, 2009 and May 28, 2010, the company to the major shareholders to allocate 318 million yuan and 150 million yuan respectively, the time has not been announced to the company to allocate bonus time.