Global Top E-Commerce Co.Ltd(002640) : Reply of Hexin Certified Public Accountants on Global Top E-Commerce Co.Ltd(002640) concern letter. Management Department of listed companies of Shenzhen Stock Exchange: the concern letter “company Department [2022] No. 93” issued by your department to Global Top E-Commerce Co.Ltd(002640) has been received. In response to the problems mentioned in the concern letter that require the opinions of accountants, We have carefully analyzed the relevant data of Global Top E-Commerce Co.Ltd(002640) (IBB – referred to as cross-border communication or company), and now reply the opinions on relevant issues as follows: 1. The announcement shows that your company expects the impact of non recurring profits and losses on net profit during the reporting period to be 2.8-3.1 billion yuan, The main reason is the excess loss in the early stage of bankruptcy of Shenzhen global Tesco e-commerce Co., Ltd. (hereinafter referred to as “Shenzhen global”), which confirmed that the investment income increased the profit by about 2.2 billion yuan. Please list the recognition basis and specific calculation process of the investment income, and whether the relevant accounting treatment complies with the provisions of the accounting standards. Independent directors and annual audit accountants are invited to give verification opinions
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