Shenyang Commercial City Co.Ltd(600306) board of directors on accounting firm
Special instructions for issuing non-standard audit opinions on the company’s 2021 financial report
Dahua certified public accountants firm (special general partnership) engaged by Shenyang Commercial City Co.Ltd(600306) for the audit work in 2021 issued an unqualified audit report Dahua Shen Zi [2022] Guizhou Taiyong-Changzheng Technology Co.Ltd(002927) containing the opinions on the paragraphs of significant uncertainty of continuous operation to all shareholders of the company. According to the relevant regulations and requirements of China Securities Regulatory Commission and Shanghai Stock Exchange, the board of directors of the company made a special explanation on the major uncertainties related to going concern in the audit report as follows:
1、 Basic opinions of Certified Public Accountants on the matter
1. Significant uncertainties related to going concern highlight the matters involved in the event paragraph
“We remind users of the financial statements that, as stated in note III (II) to the financial statements and note XV (III) to the financial statements, the commercial city has suffered losses for four consecutive years in 2018, 2019, 2020 and 2021, and the amount of loss (attributable to the parent company) They are 1276646 million yuan, 1061386 million yuan, 1491416 million yuan and 1056626 million yuan respectively; The working capital of 2018, 2019, 2020 and 2021 has been negative for four consecutive years, namely -133973600 yuan, – 138871050 yuan, – 1461712700 yuan and -449538300 yuan respectively; As of December 31, 2021, the owner’s equity attributable to the parent company was only 462969 million yuan. The commercial city has disclosed the improvement measures to be taken in note XV (III) to the financial statements, but there are still significant uncertainties in the matters or circumstances that may cause major doubts about the ability of sustainable operation. The contents of this paragraph shall not affect the issued audit opinion. “
2. Reasons and basis for issuing opinions on major uncertainties related to going concern
“Article 21 of the auditing standards for Chinese certified public accountants No. 1324 – going concern stipulates that if the assumption of going concern is appropriate, but there are significant uncertainties, and the financial statements have fully disclosed the significant uncertainties, the certified public accountant shall express an unqualified opinion and add” significant uncertainties related to going concern “to the audit report Is a separate part of the title to remind users of financial statements to pay attention to the disclosure of matters or situations related to major uncertainties of going concern in the notes to financial statements; Explain that these matters or circumstances indicate that there are major uncertainties that may lead to major doubts about the going concern ability of the auditee, and that the matter does not affect the audit opinion. “
3. The major uncertainties related to going concern emphasize the extent to which the audit opinion in the event section relates to the impact of the events on the company’s financial position, operating results and cash flow during the reporting period
“The above paragraphs of significant uncertainty of continuous operation will not have a specific amount impact on the financial situation, operating results and cash flow of the commercial city in 2021.”
4. With “significant uncertainty related to going concern”, emphasize whether the matters involved in the unqualified opinion in the event paragraph obviously violate the accounting standards, systems and relevant information disclosure norms
“The matters or situations involved in the above stressed matters paragraph do not belong to the situation of obvious violation of accounting standards, systems and relevant information disclosure norms.”
5. The situation of matters involved in non-standard audit opinions in the previous period in the current period
“On April 7, 2021, we issued dahuashen Zi [2021] No. 005640 audit report with unqualified opinions on the financial statements of the commercial city for 2020 with significant uncertainties related to sustainable operation. For the matters in the report that led to the above opinions, we issued dahuahe Zi [2021] on April 7, 2021 No. 003850 special note on issuing an unqualified audit report with significant uncertainty paragraphs related to sustainable operation for the 2020 financial statements of the commercial city. The events leading to the issuance of an unqualified audit report with significant uncertainty paragraphs related to sustainable operation in the financial statements of 2020 still exist in this year, and its impact on this year has been explained in this special note. “
2、 Opinions of the board of directors on the matter
The matters raised by the certified public accountant in the audit report explain the contingent risks existing in the operation of the company. The audit report issued by Dahua accounting firm, which contains no significant risks related to the continuing operation of the partnership, is recognized by the board of directors, and the audit report issued by Dahua accounting firm contains no significant risks. The above matters are mainly to remind the users of financial statements of the company’s sustainable operation ability. There is no obvious violation of accounting standards, systems and relevant information disclosure regulations. The board of directors and management of the company will actively take effective measures to maintain the sustainable, healthy and stable development of the company and effectively safeguard the rights and interests of all shareholders and investors.
Shenyang Commercial City Co.Ltd(600306) board of directors March 10, 2022 (this page is blank and is the signature page of Shenyang Commercial City Co.Ltd(600306) board of directors’ special explanation on the non-standard audit opinion issued by the accounting firm on the company’s 2021 annual financial report):
Chen Kuai, Zhong Pengyi, Wang Bin
Wu Xuejing, LV Xiaoqing, Wang Qi
Cui Junping, Zhang Jianyu, Ma Xiumin
