600599: Reply of Lianda Certified Public Accountants on the inquiry letter of the exchange on matters related to Panda Financial Holding Corp.Ltd(600599) performance forecast

600599: the reply of Lianda Certified Public Accountants on the inquiry letter of the exchange on matters related to Panda Financial Holding Corp.Ltd(600599) performance forecast addressed to Shanghai Stock Exchange: we have received the inquiry letter on matters related to Panda Financial Holding Corp.Ltd(600599) performance forecast (SSE Gong Han [2022] No. 0090, hereinafter referred to as the "inquiry letter") transferred from Panda Financial Holding Corp.Ltd(600599) (hereinafter referred to as "panda financial holding company" or "company"), We have carefully checked the financial matters that need to be explained in the inquiry letter, and now the report is as follows. According to the company's announcement, as of May 31, 2021, the number of remaining lenders of yinhu.com, a wholly-owned subsidiary of the company, was 26561, the cashed amount was 1.352 billion yuan, and the balance to be cashed was 2.111 billion yuan. Please explain whether the company needs to bear joint and several liability, whether to make provision for impairment, and whether the relevant accounting treatment complies with the accounting standards for business enterprises in combination with the cashing of the lender and the accounting treatment of comparable businesses in the same industry! Provisions of the. Ask the accountant to express his opinion