Fujian Boss Software Corp(300525)
Verification report on the use of previously raised funds
Dahuhezi [2021] No. 0013203
Dahua Certified Public Accountants (special general partnership)
DaHuaCertifiedPublicAccountants（SpecialGeneralPartnership）
Fujian Boss Software Corp(300525)
Verification report on the use of previously raised funds
(as of September 30, 2021)
Table of contents page 1. Verification report on the use of previously raised funds 1-2 II. Fujian Boss Software Corp(300525) special report on the use of previously raised funds 1-13
Verification report on the use of previously raised funds
Dahuhezi [2021] No. 0013203 Fujian Boss Software Corp(300525) all shareholders:
We have reviewed the special report on the use of previously raised funds prepared by the attached Fujian Boss Software Corp(300525) (hereinafter referred to as Fujian Boss Software Corp(300525) ) as of September 30, 2021.
1、 Responsibilities of the board of directors
Fujian Boss Software Corp(300525) the responsibility of the board of directors is to prepare the special report on the use of previously raised funds in accordance with the provisions on the report on the use of previously raised funds (Zheng Jian FA FA Zi [2007] No. 500) of China Securities Regulatory Commission, and ensure that its content is true, accurate and complete without false records, misleading statements or major omissions.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to give assurance opinions on Fujian Boss Software Corp(300525) special report on the use of previously raised funds based on the implementation of assurance work. We have carried out the assurance business in accordance with the provisions of other assurance business standards for Chinese certified public accountants No. 3101 – assurance business other than audit or review of historical financial information. The standard requires us to plan and implement assurance work to obtain reasonable assurance that there is no material misstatement in the special report on the use of Fujian Boss Software Corp(300525) previously raised funds.
In the assurance process, we have implemented procedures including understanding, inquiry, inspection, recalculation and other procedures that we deem necessary. We believe that our assurance work will give us an opinion
Dahuhezi [2021] 0013203 verification report on the use of the previously raised funds
Provides a reasonable basis.
3、 Assurance conclusion
We believe that the special report on the use of previously raised funds prepared by the board of directors of Fujian Boss Software Corp(300525) complies with the provisions on the report on the use of previously raised funds (Zheng Jian FA FA Zi [2007] No. 500) of China Securities Regulatory Commission, and fairly reflects the use of previously raised funds by Fujian Boss Software Corp(300525) as of September 30, 2021 in all major aspects.
4、 Restrictions on the users and purposes of the report
It should be noted that this assurance report is only for Fujian Boss Software Corp(300525) application for securities issuance and shall not be used for any other purpose. We agree to take this assurance report as a necessary content of Fujian Boss Software Corp(300525) securities issuance application documents and report it together with other application materials. Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant:
Cao Longsen, Beijing, China Certified Public Accountant:
Xiong Zhiping December 27, 2001
Fujian Boss Software Corp(300525)
Special report on the use of previously raised funds
1、 Fund raising of the previous fund raising
(i) Initial public offering
With the approval of zjxz [2016] No. 1457 document of China Securities Regulatory Commission, the company issued 17.1 million RMB ordinary shares to the public by means of online subscription at market value and direct pricing issuance to public investors on July 26, 2016, with an issuance price of 11.68 yuan per share. The total amount of funds raised in this issuance is 199728000.00 yuan. After deducting the relevant issuance expenses of 30810000.00 yuan, the actual funds raised are 168918000.00 yuan.
As of July 21, 2016, all the funds raised by the above issuance of the company have been in place, which has been verified and confirmed by Fujian Huaxing Certified Public Accountants (special general partnership) with the capital verification report of “Min Huaxing Suo (2016) Yan Zi No. n-002”.
In accordance with the measures for the administration of securities issuance of listed companies, the company has opened a special account for the storage of raised funds in the following banks. As of September 30, 2021, the storage of raised funds is listed as follows:
Bank name account opening deposit amount (yuan) closing date balance storage method
China Merchants Bank Co.Ltd(600036) Fuzhou branch 5919021924103083229400.00 closed current account
Industrial Bank Co.Ltd(601166) head office business department 11701010021760044312600.00 closed current account
China China Minsheng Banking Corp.Ltd(600016) Taijiang sub branch 69793111553186000.00 closed current account
Total 180728000.00
As of September 30, 2021, the use of the company’s raised funds account is as follows:
Project amount (yuan)
Net amount of raised funds ① 168918000.00 investment income of financial products and bank interest income ② 1690715.31 payment of raised investment projects ③ 143489153.83 handling fee ④ 5488.26 permanent supplement of working capital from project surplus ⑤ 27114073.22 due balance of raised funds at the end of the period ⑥ = ① + ② – ③ – ④ – ⑤ 0.00
（2） Non public offering of shares
The company has been approved by the China Securities Regulatory Commission in document zjxz [2019] No. 899, On September 23, 2019, 18211201 ordinary shares in RMB were issued to no more than 5 (including 5) specific investors in the form of all non-public issuance of shares to specific investors, with an issuance price of 24.71 yuan per share. The total funds raised in this issuance were 449998776.71 yuan, after deducting the relevant issuance expenses of 13719302.71 yuan, the actual funds raised were 436279474.00 yuan.
As of September 24, 2019, all the funds raised by the above issuance of the company have been in place, which has been verified and confirmed by Fujian Huaxing Certified Public Accountants (special general partnership) with the capital verification report of “Min Huaxing Suo [2019] Yan Zi No. i-003”.
In accordance with the measures for the administration of securities issuance of listed companies, the company has opened a special account for the storage of raised funds in the following banks. As of September 30, 2021, the storage of raised funds is listed as follows:
Bank name account number initial deposit amount (yuan) closing balance (yuan) storage method Xiamen Bank Co.Ltd(601187) Fu 80201700001028192154350.784928090.53 current
Changzhou Branch Sales Department
China China Minsheng Banking Corp.Ltd(600016) Co., Ltd. 631442951106131956.44 cancelled current account (note)
Fuzhou Wenquan sub branch
China China Minsheng Banking Corp.Ltd(600016) Co., Ltd. 63195634156552414.83 current account
Fuzhou Wenquan sub branch
Industrial Bank Co.Ltd(601166) Fu 1160310010019439886182356.44 current account has been cancelled (note)
Quanzhou Wenquan sub branch
Industrial Bank Co.Ltd(601166) Fu 11603101002071641620319.63 current account
Quanzhou Wenquan sub branch
Xiamen International Bank Co., Ltd. 80211000000159254681056.455286078.25 current account
Fuzhou Minjiang sub branch
Total 439149720.1182986903.24
Note: as the company changes the implementation subject and location of “government procurement platform development project” and “smart city electronic payment platform development project”, the relevant raised fund accounts are also changed.
As of September 30, 2021, the use of the company’s raised funds account is as follows:
Project amount (yuan)
Net raised funds ① 436279474.00 investment income of financial products and bank interest income ② 14033394.57 payment of raised investment projects ③ 197320292.32 handling fee ④ 5673.01 idle fund financial management ⑤ 90000000.00 supplementary working capital ⑥ 80000000.00 due balance of raised funds at the end of the period ⑦ = ① + ② – ③ – ④ – ⑤ – ⑥ 82986903.24
2、 Actual use of previously raised funds
(i) Use of previously raised funds
For details, see attached table I and II comparison table of the use of previously raised funds.
（2） Changes in the actual investment projects of the previously raised funds
1. Initial public offering
At the 16th meeting of the second board of directors held on August 24, 2017, the company considered and approved the proposal on changing the implementation mode, investment structure and adjusting the investment progress of some raised investment projects, and agreed to change the implementation mode, investment structure and adjusting the investment progress of some raised investment projects, which was reviewed and approved by the third extraordinary general meeting of shareholders in 2017. After this change
