Internal control evaluation report in 2021
Sunny Loan Top Co.Ltd(600830) all shareholders:
According to the provisions of the basic norms of enterprise internal control and its supporting guidelines and other internal control supervision requirements (hereinafter referred to as the enterprise internal control standard system), combined with the company's (hereinafter referred to as the company's) internal control system and evaluation methods, on the basis of daily and special supervision of internal control, We evaluated the effectiveness of the company's internal control on December 31, 2021 (the benchmark date of the internal control evaluation report). I Important statement
It is the responsibility of the board of directors of the company to establish, improve and effectively implement internal control, evaluate its effectiveness and truthfully disclose the internal control evaluation report in accordance with the provisions of the enterprise's internal control standard system. Establish and implement the internal control of the board of supervisors. The management is responsible for organizing and leading the daily operation of the enterprise's internal control. The board of directors, the board of supervisors and the directors, supervisors and senior managers of the company guarantee that there are no false records, misleading statements or major omissions in the contents of this report, and bear individual and joint legal liabilities for the authenticity, accuracy and completeness of the contents of the report.
The objective of the company's internal control is to reasonably ensure the legal compliance of operation and management, asset safety, authenticity and integrity of financial reports and relevant information, improve operation efficiency and effect, and promote the realization of development strategy. Due to the inherent limitations of internal control, it can only provide reasonable assurance for the realization of the above objectives. In addition, as changes in circumstances may lead to inappropriate internal control or reduced compliance with control policies and procedures, there is a certain risk to speculate the effectiveness of internal control in the future according to the internal control evaluation results. II Internal control evaluation conclusion 1 On the benchmark date of the internal control evaluation report, does the company have any major defects in the internal control of financial reporting
□ yes √ no
2. Evaluation conclusion of internal control over financial reporting
√ valid □ invalid
According to the identification of major defects in the company's internal control over financial reporting, there are no major defects in the internal control over financial reporting on the benchmark date of the internal control evaluation report. The board of Directors believes that the company has maintained effective internal control over financial reporting in all major aspects in accordance with the requirements of the enterprise's internal control standard system and relevant regulations. 3. Whether major defects in internal control over non-financial reporting are found
□ yes √ no
According to the identification of major defects in the company's internal control over non-financial reports, the company found no major defects in the company's internal control over non-financial reports on the benchmark date of the internal control evaluation report. 4. Factors affecting the evaluation conclusion of internal control effectiveness from the benchmark date of internal control evaluation report to the date of issuance of internal control evaluation report □ applicable √ not applicable
There are no factors affecting the evaluation conclusion of the effectiveness of internal control from the base date of the internal control evaluation report to the date of issuance of the internal control evaluation report.
5. Whether the internal control audit opinion is consistent with the company's evaluation conclusion on the effectiveness of internal control over financial reporting
√ yes □ No 6 Whether the disclosure of major defects in internal control of non-financial reports in the internal control audit report is consistent with the disclosure of the company's internal control evaluation report √ yes □ no III Internal control evaluation (I) Scope of internal control evaluation
According to the risk oriented principle, the company determines the main units, businesses and matters included in the evaluation scope and high-risk areas. 1. The main units included in the evaluation scope include: the headquarters of the company, Zhejiang Xiangyi Financing Guarantee Co., Ltd., Ningbo Haishu Xiangyi Financing Guarantee Co., Ltd., Zhejiang Xiangyi Leasing Co., Ltd., Zhejiang Xiangyi Jinlian Co., Ltd., Sunny Loan Top Co.Ltd(600830) (Zhejiang) Investment Co., Ltd., Sunny Loan Top Co.Ltd(600830) (Shanghai) Investment Co., Ltd Zhejiang Xiangyi Yuantai pawn Co., Ltd., Zhejiang Xiangyi Deqi pawn Co., Ltd., Shanghai Xiangyi pawn Co., Ltd., Ningbo Haishu Sunny Loan Top Co.Ltd(600830) Financial Services Co., Ltd. 2. Proportion of units included in the scope of evaluation:
Proportion of indicators (%)
The ratio of the total assets of the units included in the evaluation scope to the total assets of the company's consolidated financial statements is 97.4
The total operating income of the units included in the evaluation scope accounted for 96.9% of the total operating income in the company's consolidated financial statements
3. The main operations and matters included in the scope of evaluation include:
Corporate governance, organizational structure, development strategy, human resources, social responsibility, corporate culture, information system, capital activities, asset management, financial report, comprehensive budget, etc. 4. High risk areas of focus mainly include:
Pawn business, guarantee business, financial leasing business, investment business and other financial business fields. 5. The above units, businesses and matters included in the evaluation scope and high-risk areas cover the main aspects of the company's operation and management. Is there any major omission □ yes √ No 6 Is there a statutory exemption
□ yes √ No 7 Other explanatory matters
None (II) Basis of internal control evaluation and identification standard of internal control defects
The company organizes and carries out internal control evaluation according to the enterprise internal control standard system and relevant internal control systems of the company. 1. Whether the specific identification standard of internal control defects is adjusted with that of previous years
□ yes √ no
According to the identification requirements of the enterprise internal control standard system for major defects, important defects and general defects, and in combination with the company's scale, industry characteristics, risk preference, risk tolerance and other factors, the board of directors of the company distinguished internal control over financial reports from internal control over non-financial reports, and studied and determined the specific identification standards of internal control defects applicable to the company, And consistent with previous years. 2. Identification standard of internal control defects in financial reporting
The quantitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Index name major defect quantitative standard important defect quantitative standard general defect quantitative standard
According to the errors in the financial statements, 1. The amount ≥ 5% of the total profit; 1. 3% of total profit ≤ amount 1. Amount ＜ 3% of total profit; Reporting (including potential error 2. Amount ≥ 3% of total assets; 5% of total profits; 2. Reporting of amount total assets) 3. Amount ≥ 1% of total revenue. 2. 0.5% of total assets ≤ 0.5%;
Amount ＜ 3% of total assets; 3. Amount ＜ 3. 0.5% of total income ≤ 0.5% of total income.
Amount ＜ 1% of total income.
Description: None
The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Qualitative standard of defect nature
Major defects 1. The control environment is deemed invalid by the regulatory department;
2. It is found that the directors, supervisors and senior managers have committed fraud and caused significant losses and adverse effects to the company; 3. The certified public accountant found that there were significant misstatements in the current financial statements, but the internal control was not found in the operation process; 4. Major internal control deficiencies reported to the management have not been corrected after a reasonable time;
5. The supervision of the company's audit committee and internal audit institutions on internal control is invalid.
Important defects 1. Correct the misstatement in the financial statements. Although the misstatement does not reach or exceed the importance level, it should still attract the attention of the board of directors and management;
2. The important internal control defects that have appeared in the past and reported to the management have not been rectified on schedule.
General defects and other internal control defects that do not constitute major defects and important defect standards.
Note: none 3 Identification standard of internal control defects in non-financial reporting
The quantitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Index name major defect quantitative standard important defect quantitative standard general defect quantitative standard
The amount of direct economic loss ≥ 1% of total assets ≤ 0.5% of total assets 0.5% of total assets 1% of total assets
Description: None
The qualitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Qualitative standard of defect nature
Major defects (1) major losses are caused by the disposal of important investments and assets without reasonable procedures or authorization;
(2) Lack of institutional control or systematic failure of important business, resulting in heavy losses;
(3) Serious violation of laws and regulations, resulting in the company being punished by the government or supervision department;
(4) Major internal control defects in internal control self-assessment have not been rectified;
(5) Other situations that have a significant negative impact on the company.
Major defects (1) major investment and disposal of important assets without reasonable procedures or authorization, resulting in large losses;
(2) Lack of institutional control or systematic failure of important business, resulting in large losses;
(3) Important internal control defects in internal control self-assessment have not been rectified;
(4) Other situations that have a great negative impact on the company.
General defects and other internal control defects that do not constitute major defects and important defect standards.
Note: none (III) Identification and rectification of internal control defects 1 Identification and rectification of internal control defects in financial reporting 1.1 Major defects
Whether the company has major defects in internal control over financial reporting during the reporting period □ yes √ no 1.2 Important defects
Whether the company has significant defects in internal control over financial reporting during the reporting period □ yes √ no 1.3 General defect
None 1.4 After the above rectification, on the benchmark date of the internal control evaluation report, does the company have any major defects in the internal control of financial reporting that have not been rectified □ yes √ no 1.5 After the above rectification, on the benchmark date of the internal control evaluation report, whether the company has any important defects in the internal control of financial reporting that have not been rectified □ yes √ No 2 Identification and rectification of internal control defects in non-financial reporting 2.1 Major defects
Whether the company found any major defects in internal control over non-financial reporting during the reporting period □ yes √ no 2.2 Important defects
Whether the company found any significant defects in internal control over non-financial reporting during the reporting period □ yes √ no 2.3 General defect
Through self-evaluation, the company has instructed relevant functional departments and subsidiaries to implement the rectification of individual general defects existing in the operation of internal control, which will not affect the realization of control objectives. 2.4. After the above rectification, on the benchmark date of the internal control evaluation report, does the company find any major defects in the non-financial reporting internal control that have not been rectified □ yes √ no 2.5 After the above rectification, on the benchmark date of the internal control evaluation report, does the company find any important defects in the internal control of non-financial reporting that have not been rectified
□ yes √ no IV Description of other major matters related to internal control 1 Rectification of internal control defects in the previous year
√ applicable □ not applicable
The company actively rectified the general internal control defects of the previous year and further strengthened the implementation of some business operation points. 2. Operation of internal control in this year and improvement direction in the next year
√ applicable □ not applicable
This year, the company determined a new strategic plan, promoted the on-site investigation and inspection of directors and supervisors, revised some internal management and business management systems of the company, and promoted the improvement of corporate governance. The company has established a relatively complete internal control system to continuously promote the implementation and rectification of internal control defects found, so as to effectively ensure the realization of internal control objectives.
Combined with the actual situation of operation and management, the company will continue to improve the internal control system, standardize the implementation of the system, strengthen supervision and inspection, continuously improve the level of corporate governance and ensure the sustainable and healthy development of the company. 3. Description of other major events
□ applicable √ not applicable
Chairman (authorized by the board of directors): Mr. Shao songchang Sunny Loan Top Co.Ltd(600830) March 9, 2022
