Luckin Coffee：不正会計で罰金186億円支払い：米SECと和解（動画）：
Luckin Coffee: Fined 18.6 bil yen for fraudulent : Settled with SEC：
Luckin Coffee：因欺诈性会计而被罚款186亿日元：与美国证券交易委员会达成和解
SEC：
SECが米国時間12月16日夜に発表した。
Luckinの不正会計：
Luckinの不正会計は、2020年初めに、米投資会社・Muddy Watersが最初に指摘した。
4月に、疑惑に対しLuckinは、内部調査を立ち上げると話した。
6月に、SECがLuckinの上場廃止を検討すると述べ、
7月に、Luckinは粉飾を認めた。
Luckinの事業：
詐欺スキャンダルにもかかわらず、Luckinの事業は、現在も通常通り展開されている。
同社と店舗は、現在「安定かつ普通」だと、12月17日の発表文で述べた。
TechCrunch Japan
https://jp.techcrunch.com/2020/12/18/2020-12-16-luckin-180-million-fine-sec/
SEC.gov | Luckin Coffee Agrees to Pay $180 Million Penalty to Settle Accounting Fraud Charges
FOR IMMEDIATE RELEASE 2020-319 Washington D.C.,
Dec. 16, 2020 —
The Securities and Exchange Commission
today charged China-based company Luckin Coffee Inc. with defrauding investors by materially misstating
the company’s revenue, expenses, and net operating loss in an effort to falsely appear to achieve rapid growth and increased profitability and to meet the company’s earnings estimates.
Luckin,
whose American Depositary Shares traded on Nasdaq until July 13, 2020, has agreed to pay a $180 million penalty to resolve the charges.
The SEC’s complaint alleges that, from at least April 2019 through January 2020,
Luckin intentionally fabricated more than $300 million in retail sales by using related parties to create false sales transactions through three separate purchasing schemes.
According to the complaint,
certain Luckin employees
attempted to conceal the fraud by inflating the company’s expenses by more than $190 million, creating a fake operations database, and altering accounting and bank records to reflect the false sales.