Tangshan Jidong Equipment And Engineering Co.Ltd(000856)
Continuous risk assessment report of Beijing Jinyu Finance Co., Ltd
According to the requirements of self regulatory guidelines for listed companies of Shenzhen Stock Exchange No. 7 - transactions and related party transactions, Tangshan Jidong Equipment And Engineering Co.Ltd(000856) (hereinafter referred to as "the company") checked the financial license, business license of enterprise legal person and other certificates of Beijing Jinyu Finance Co., Ltd. (hereinafter referred to as "Jinyu finance company"), and reviewed the balance sheet, income statement The regular financial reports of Jinyu finance company, including the cash flow statement, evaluated the business qualification, business and risk status of Jinyu finance company. The specific situation is reported as follows:
1、 Basic information of Jinyu finance company
Jinyu finance company was approved to open on September 26, 2013 by CBRC YJF [2013] No. 492 document. The Chinese name is "Beijing Jinyu Finance Co., Ltd." and the English name is "BBMG Finance Co., Ltd." the registered capital is 3 billion yuan, which is fully invested by Bbmg Corporation(601992) in full.
Legal representative: Huang Wenge
Registered address: room b21012107, building 1, No. 36, North Third Ring East Road, Dongcheng District, Beijing registered capital: 3 billion yuan
Enterprise type: limited liability company (sole proprietorship of legal person)
Business scope: handle financial and financing consulting, credit assurance and related consulting and agency business for member units; Assist member units to realize the receipt and payment of transaction funds; Approved insurance agency business; Provide guarantee to member units; Handle entrusted loans and entrusted investment between member units (except stock investment); Handle bill acceptance and discount for member companies; Handle the internal transfer settlement between member units and the corresponding settlement and clearing scheme design; Absorbing deposits from member units; Handling of loans and loans to members; Engage in interbank lending; Issue financial corporate bonds upon approval; Underwriting corporate bonds of member units; Securities investment (except stock investment); Consumer credit, buyer's credit and financial leasing of products of member units. ("1. Without the approval of relevant departments, it is not allowed to raise funds in public; 2. It is not allowed to carry out securities products and financial derivatives trading activities in public; 3. It is not allowed to issue loans; 4. It is not allowed to provide guarantees to other enterprises other than the invested enterprises; 5. It is not allowed to promise investors that the investment principal will not be lost or the minimum income will be promised" ； Enterprises independently choose business projects and carry out business activities according to law; For projects subject to approval according to law, business activities shall be carried out according to the approved contents after being approved by relevant departments; It is not allowed to engage in the business activities of projects prohibited and restricted by the industrial policies of this Municipality.)
2、 Basic information of internal control of Jinyu finance company
(I) control environment
In accordance with the provisions of the articles of association of Beijing Jinyu Finance Co., Ltd., Jinyu finance company has established the board of directors and the board of supervisors, and clearly stipulated the responsibilities of the board of directors, directors, supervisors and senior management in risk management. Sound governance structure, standardized management and operation, and established an organizational structure with reasonable division of labor, clear responsibilities, mutual checks and balances and clear reporting relationship, which provides necessary preconditions for the effectiveness of risk management.
The board of directors has a risk management committee and an audit committee. The risk management committee is responsible to the board of directors. It is the decision-making support body of the board of directors and the deliberation body of risk management strategies, policies and systems. Entrusted by the board of directors, the risk management committee reviews the basic principles of risk management, formulates long-term objectives and work plans of risk management, inspects and supervises the implementation of risk management strategies, guidelines and policies, and evaluates the overall operation of the credit. The risk management committee is authorized by the board of directors to perform the following main functions:
1. Analyze and judge the economic operation situation and change trend of the same industry in China and abroad, formulate, review and implement the working policies and basic methods of risk management in combination with the relevant national and industrial policies and in accordance with the risk management strategy, policies and internal control rules and regulations;
2. Review the medium and long-term strategy and overall plan of risk management, formulate the guiding principles of risk control, and review the major risk management and internal control operation management methods and systems such as credit risk, market risk and operational risk;
3. Review the annual objectives and plans of risk management and adjust them;
4. Review the risk status of credit assets, make an overall evaluation on the monitoring and improving asset quality and strengthening risk management of relevant functional departments, and put forward improvement suggestions;
5. Review the risk management work report submitted by the risk management department;
6. Check the implementation of the resolutions of the risk management committee by relevant functional departments, check the risk management policies and measures formulated by relevant departments, check the risk management work of each department, and consider the handling plan of major abnormalities related to risk management in the operation of each department;
7. Other matters authorized by the board of directors.
The audit committee is a special working body of the board of directors, which provides advice or suggestions for relevant decisions of the board of directors, is responsible to the board of directors and reports its work. The audit committee shall perform the following obligations and responsibilities on the premise of complying with and complying with the relevant laws and regulations of relevant regulatory authorities:
(1) Organize and guide the internal audit work as authorized by the board of directors;
(2) Propose to hire or replace the external audit institution;
(3) Supervise and inspect the management of internal control;
(4) Responsible for the communication between internal audit and external audit;
(5) Audited financial information and its disclosure;
(6) Approve the annual audit plan and audit the internal audit report;
(7) Assess and evaluate the internal audit work and the person in charge of internal audit;
(8) Other matters authorized by the board of directors.
Senior managers are responsible for the specific implementation of the company's daily operation and management, and exercise their powers within the scope of authorization in accordance with laws, regulations and the articles of association.
Jinyu finance company puts strengthening the construction of internal control mechanism, standardizing operation, preventing and resolving financial risks in the first place. Based on cultivating employees with good professional ethics and professional quality and improving employees' risk prevention awareness, Jinyu finance company comprehensively improves the internal control system by strengthening or improving various systems such as internal audit, training education, assessment and incentive mechanism.
Jinyu finance company has nine departments: comprehensive management department, finance department, risk management department, financial market department, settlement business department, customer service department, audit department, information department and party masses work department.
The comprehensive management department is an administrative organization for comprehensive affairs and coordination, which is mainly responsible for the management of administrative affairs, office affairs and human resources.
The finance department is responsible for the management of financial management, accounting, taxation, capital planning, comprehensive budget and basic bank accounts, and reasonably arrange capital positions. Be responsible for summarizing and counting quarterly and annual performance appraisal data and making preliminary appraisal results.
The risk management department is responsible for formulating the internal control system and risk control policies and systems, daily monitoring the operation status of the risk system and daily supervision of the business of each department; Be responsible for compliance management, supervise and evaluate internal risk control measures and workflow, and ensure compliance operation.
The financial market department is responsible for formulating the financial market business operation system, plan and daily implementation control management, and carrying out interbank business such as interbank deposit, interbank lending and bill rediscount, as well as financial market business such as securities investment and bond underwriting in accordance with the requirements of relevant national laws and regulations.
The settlement business department is mainly responsible for establishing the fund settlement system and implementing the fund settlement business; Design the fund settlement management scheme of member units; Manage the settlement account of member companies and the general bank account of Jinyu finance company, and carry out the daily fund transfer of Jinyu finance company.
The customer service department is responsible for formulating the credit business operation system, plan and daily implementation control management; Be responsible for the credit management of member units; Carry out credit business and credit business management for member units; Responsible for financial product promotion and customer relationship maintenance.
The audit department is responsible for formulating the annual audit work plan, auditing the implementation of financial regulations and business systems, and supervising the implementation of internal management measures, rules and regulations; Review and evaluate the effect of governance and various business activities; Special audit, outgoing audit and other matters.
The information department is responsible for information management, including the construction and optimization of the overall architecture of the information system, various information construction, unified management and maintenance of office automation, website, business system and other information systems, guarantee of safe and stable operation of the information system and emergency treatment.
The party masses work department is responsible for the work related to the party affairs of the company's branches, including: Taking the lead in the comprehensive and strict administration of the party by the branches and the assessment of the party construction of the branches, organizing the preparation of meetings such as the branch committees, sorting out the minutes of the meetings, supervising the matters discussed, filling in the branch manual, revising and improving the assessment management measures of the branches, etc.
The organization chart of Jinyu finance company is as follows:
shareholder
Board of directors and board of supervisors
Risk management committee audit committee
general manager
Vice General Manager
Credit approval committee
Investment decision making Committee
Fengzongdang jinjieke
Credit audit of insurance group financial accounting account
Management industry and municipal service interest audit
Department of management and field affairs
Department Department Department Department
Bill service center
(II) risk identification and assessment
Jinyu finance company has developed a sound internal control management system. The implementation of the internal control system is organized by the management. Each business department formulates its own standardized operation processes, operation standards and risk prevention measures according to the different characteristics of each business. The audit department supervises and evaluates the implementation of internal control. Each department shall separate responsibilities and supervise each other, and predict, evaluate and control various risks in self operation.
(III) important control activities
1. Internal control of loan and financial leasing business
(1) Establish a credit management system with asset liability ratio management and risk control as the core and asset safety, liquidity and efficiency as the principles.
(2) the credit business is divided into two parts, namely, loan separation, grading examination and approval, and the three check system of "pre loan investigation, loan time review and post loan inspection".
(3) Establish and improve the responsibility system of customer service department and credit post. The post setting of the customer service department shall be reasonable in division of labor and clear in responsibilities. Make it clear that the credit business personnel are the first responsible person for the loan, check and be responsible at all levels.
(4) Establish a sound loan risk early warning mechanism, including risk assessment and monitoring system, assessment index system and moral hazard prevention system of managers, and take necessary asset preservation measures for non-performing loans in due time.
(5) Establish an asset quality monitoring and reporting system, closely monitor the changes of asset quality, analyze the causes of the formation of non-performing assets, and formulate countermeasures to prevent and resolve risks in time.
(6) When granting loans, a standardized loan contract shall be signed with the borrower. The secured loan shall also sign a standardized guarantee contract with the guarantor and go through the guarantee procedures. If registration is required, it shall be handled according to law; If the pledged property needs to be delivered, it shall be delivered according to law.
(7) Establish a loan account and file, timely and completely reflect the loan application, approval, issuance, recovery and use effect, and file and save relevant materials.
(8) In accordance with the provisions of relevant national laws, correctly carry out accounting and business records, establish complete accounting, statistics and various business files, and keep them properly to ensure the authenticity and integrity of the original records, contracts and various information materials.
(9) The loss reserves for non-performing loans shall be drawn according to the relevant provisions of the state, and shall be handled according to the conditions and procedures for write off.
(10) Financial leasing for member companies shall be implemented with reference to the internal control of credit business. 2. Internal control of investment business
(1) To carry out investment business in strict accordance with the provisions of relevant laws and regulations, we must adhere to the principles of safety, liquidity and efficiency.
(2) The principles of hierarchical management, clear authorization, standardized operation and strict supervision shall be implemented in carrying out investment business.
(3) Investment decisions should be based on sufficient evidence, supported by scientific research reports and risk analysis, and have decision-making records.
(4) According to the actual situation of the investment, the investment falling price reserves and impairment reserves shall be withdrawn according to the regulations. (5) For equity investment in financial institutions, full feasibility demonstration shall be carried out. Under the condition of full consideration of risks, it shall be reported to the board of directors of Jinyu finance company for discussion and submitted to shareholders for approval. According to the investment scale and control degree of the invested enterprise, appoint directors, supervisors or senior managers to participate in the operation decision-making or daily management of the invested enterprise. Timely track and regularly evaluate the operation status, investment return and development prospect of the invested enterprise, and adjust the investment in time.
(6) The financial market department is responsible for the management of investment and the implementation, tracking and adjustment of investment.
(7) The ratio of investment to total capital shall not be higher than 70%.
