V V Food & Beverage Co.Ltd(600300) : special report of Lixin Certified Public Accountants (special general partnership) on the occupation and liquidation of non operating funds of related parties in V V Food & Beverage Co.Ltd(600300) 2021 V V Food & Beverage Co.Ltd(600300) all shareholders: we have audited the financial statements of V V Food & Beverage Co.Ltd(600300) (hereinafter referred to as "Weiwei shares") in 2021, including the consolidated and parent company's balance sheet on December 31, 2021 The consolidated and parent company's income statement, consolidated and parent company's statement of changes in owner's equity, consolidated and parent company's cash flow statement and notes to relevant financial statements in 2021, and issued an unqualified audit report with the report no. of xksbz [2022] No. za10172 on March 3, 2022. In accordance with the relevant provisions of the notice on the disclosure of 2021 annual report of listed companies on the main board of Shanghai Stock Exchange, the management of Weiwei Co., Ltd. has prepared the attached statement on the occupation and repayment of non operating funds of related parties in 2021 (hereinafter referred to as the "statement of repayment")