V V Food & Beverage Co.Ltd(600300) : special report on the occupation of operating funds and other related capital transactions of Weiwei shares 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 “the company” and “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 in 2021 The consolidated and parent company’s cash flow statement, consolidated and parent company’s statement of changes in owner’s equity and notes to relevant financial statements, and issued an unqualified audit report with the report no. of Xin Hui Shi Bao Zi [2022] No. za10172 on March 3, 2022. The management of Weiwei Co., Ltd. is in accordance with the guidelines for the supervision of listed companies No. 8 – regulatory requirements for capital transactions and external guarantees of listed companies (CSRC announcement (2022) No. 26) and the guidelines for the self discipline supervision of listed companies on Shanghai Stock Exchange No. 2 – business handling of China Securities Regulatory Commission The attached summary table of non operating capital occupation and other related capital transactions in 2021 (hereinafter referred to as the “summary table”) has been prepared in accordance with the relevant provisions of