On December 29, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) (300392, SZ; yesterday’s closing price was 7.54 yuan / share) announced that it had recently received the decision on administrative punishment issued by Beijing Securities Regulatory Bureau.
In March 2019, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) subsidiary provided pledge guarantee for bank acceptance bills of Lange (Tianjin) Trading Co., Ltd. (hereinafter referred to as Lange trading), with a guarantee amount of about 108 million yuan. As of April 30, 2020, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) did not disclose the external guarantee.
The reporter of the daily economic news noted that the accountability objects of the regulatory authorities for the above events of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) covered their controllers, then general manager and then financial director. Among them, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) Xu Zhuohui, then general manager and then financial director, left his post later due to expiration, but he was also punished.
In addition, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) has passed the delayed reply period to the inquiry letter issued by Shenzhen Stock Exchange, but the company has not issued a new delayed announcement or replied to the inquiry letter so far.
108 million yuan guarantee undisclosed
In May 2019, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) received the notice of investigation from China Securities Regulatory Commission because of “suspected illegal information disclosure”.
The survey, which lasted more than two years, has recently yielded results. On November 30 this year, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) received the advance notice of administrative punishment from Beijing Securities Regulatory Bureau. The main content is that the subsidiary of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) provided guarantee for Lange commerce and trade. The guarantee amount of 108 million yuan accounted for 22.06% of the audited net assets of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) in 2018, and Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) did not disclose the matter in time.
It is worth noting that before that, in June this year, Beijing Securities Regulatory Bureau issued a warning letter to the key personnel of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) . Subsequently, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) announced the self-examination report and disclosed relevant details.
Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) said that in March and June 2019, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) the cashier in charge of bank docking business obtained relevant information on external pledge from Xu Wei, the actual controller, and cooperated with bank personnel in relevant operations according to Xu Wei’s instructions. On March 14, 2019 and June 17, 2019, the cashier submitted an application for seal for opening an account in an external bank for handling the fixed deposit certificate business of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) subsidiary. After being approved by the head of the legal department, the financial director and the general manager, the cashier lent the official seal of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) subsidiary.
“Because the cashier has just joined the company for internship and is still in the stage of passive learning, he did not carefully review and check the relevant documents with seals when handling the relevant procedures in the bank.” Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) indicates.
Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) said that the trainee cashier did not realize that the pledge contract was actually an external guarantee that needed to be submitted for approval and disclosed separately, but used the seal under the guidance of bank staff as in dealing with other banking businesses in the past. After handling the above pledge procedures, the cashier returned the relevant feedback documents to Xu Wei.
In the decision on administrative punishment of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) by Beijing Securities Regulatory Bureau, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) was given a warning and fined 2 million yuan; Xu Wei was fined 3 million yuan; The historical facts were given a warning and a fine of 300000 yuan; Xu Zhuohui was given a warning and fined 100000 yuan.
the inquiry letter of the third quarterly report has not been replied
On the evening of October 26, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) disclosed the third quarterly report, and three directors abstained from voting on the third quarterly report. Among them, one director believes that Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) has problems such as illegal guarantee, while the other two directors believe that it is impossible to judge whether the relevant financial data of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) has commercial substance.
On November 11, the exchange issued an inquiry letter on the third quarterly report of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) .
In the first three quarters of 2021, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) achieved an operating revenue of about 290 million yuan, a year-on-year decrease of 98%; The prepayment in the first three quarters increased by about 350 million yuan, and the ending balance was about 550 million yuan. Dang Guojun and Zhang Shaohua, directors of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) , said they could not judge whether the large advance payment had commercial essence.
What is surprising is that Zhang Shaohua is the financial director of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) , the person in charge of accounting for the third quarterly report of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) , and also the director of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) . There is a statement in the third quarterly report of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) : “the person in charge of the company, the person in charge of accounting and the person in charge of the accounting organization (Accounting Supervisor) declare that they guarantee the authenticity, accuracy and completeness of the financial information in the quarterly report.”
In other words, as the “person in charge of accounting”, Zhang Shaohua guaranteed the authenticity, accuracy and completeness of the Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) third quarter financial report, but as the “director”, Zhang Shaohua said: “it is impossible to judge whether the large amount of prepayment has commercial essence”.
According to the inquiry letter of the 2020 annual report, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) financial and non-financial related internal control defects will be rectified by the end of September 2021. Wu Zhifeng, another director of Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) , said that “no rectification report on internal control defects related to illegal guarantee has been received”. Wu Zhifeng said: “it is impossible to judge whether the company still has illegal guarantee or other defects in internal control system. Based on this, I can’t express my opinion on the company’s report for the third quarter of 2021.”
In the inquiry letter, the exchange not only asked Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) to explain the above problems, but also asked Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) “to supplement the payment time, transaction content, counterparty name of the new prepayment in the first three quarters, and the reason and rationality of the obvious mismatch between the prepayment and the income scale”.
On November 18, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) announced that it would be postponed to November 25 to complete the reply to the inquiry letter. However, since then, Beijing Tensyn Digital Marketing Technology Joint Stock Company(300392) has not issued an announcement of delayed reply, nor has it replied to the inquiry letter.
(Daily Economic News)
