On October 22, 2026, China Datang's official website published an article titled “Liaoning New Energy Business Unit: Strengthening Oversight of Materials to Build a Strong Defense Against Integrity Risks,” which stated:

Special oversight covered all wind power and photovoltaic project sites under the business unit. It focused on reviewing end-to-end materials management from 2025 to 2026, including new energy-specific materials such as modules, inverters, lubricants, and cables, as well as maintenance consumables and obsolete equipment parts. The review focused on identifying off-book and unrecorded materials that had not been entered in ledgers, were retained without authorization, or had been improperly disposed of.

The business unit’s Discipline Inspection Commission focused on four key stages to identify integrity risks. During procurement and accounting entry, it strictly investigated violations such as listing fictitious projects and splitting documents. During warehousing and ledger management, it addressed violations such as unauthorized data alteration and concealment of off-book materials. During issuance and write-off, it focused on cases in which excess materials that had not been used were not returned to storage in a timely manner, and cases in which effective materials were converted into off-book assets by falsely reporting losses. During the disposal of obsolete materials, it strictly controlled the entire process of assessment, approval, and receipt of proceeds to prevent integrity risks such as unauthorized disposal and the transfer of benefits.

Recently, the Discipline Inspection Commission of the Liaoning New Energy Business Unit focused on key aspects of controlling obsolete and off-book materials. It continued to treat the deepening of special oversight in materials management as a fundamental measure for preventing and mitigating integrity risks, with the aim of closing gaps in asset management and continuously improving the standardization and refinement of materials management.

Special oversight covered all wind power and photovoltaic project sites under the business unit. It focused on reviewing end-to-end materials management from 2025 to 2026, including new energy-specific materials such as modules, inverters, lubricants, and cables, as well as maintenance consumables and obsolete equipment parts. The review focused on identifying off-book and unrecorded materials that had not been entered in ledgers, were retained without authorization, or had been improperly disposed of.

The business unit’s Discipline Inspection Commission focused on four key stages to identify integrity risks. During procurement and accounting entry, it strictly investigated violations such as listing fictitious projects and splitting documents. During warehousing and ledger management, it addressed violations such as unauthorized data alteration and concealment of off-book materials. During issuance and write-off, it focused on cases in which excess materials that had not been used were not returned to storage in a timely manner, and cases in which effective materials were converted into off-book assets by falsely reporting losses. During the disposal of obsolete materials, it strictly controlled the entire process of assessment, approval, and receipt of proceeds to prevent integrity risks such as unauthorized disposal and the transfer of benefits.

To ensure effective oversight, the business unit’s Discipline Inspection Commission used methods including document reviews, on-site inventory checks, and interviews at multiple levels. It conducted in-depth investigations into concealed issues through four stages: comprehensive self-inspection and rectification, focused reviews, rectification and accountability, and the development of long-term mechanisms. Issues identified were managed through a “one issue, one ledger” system and tracked through to closure. Disciplinary violations were subject to serious accountability, and internal control systems were revised and improved to establish a routine oversight system and continuously improve the political climate in materials management.

At present, all grassroots enterprises under the business unit have completed the rectification process for this round of special oversight.