Citic Securities Company Limited(600030)
About Guanglian Aviation Industry Co.Ltd(300900)
Verification opinions of internal control evaluation report in 2021
According to the requirements of relevant laws, regulations and normative documents such as the measures for the administration of securities issuance and listing recommendation business and the guidelines for information disclosure of listed companies of Shenzhen Stock Exchange No. 6 – recommendation business, Citic Securities Company Limited(600030) (hereinafter referred to as ” Citic Securities Company Limited(600030) ” or “recommendation institution”) acts as a recommendation institution for Guanglian Aviation Industry Co.Ltd(300900) (hereinafter referred to as ” Guanglian Aviation Industry Co.Ltd(300900) ” or “company”) to issue shares for the first time and list on the gem, The verification opinions on the internal control evaluation report of Guanglian Aviation Industry Co.Ltd(300900) 2021 (hereinafter referred to as the “evaluation report”) are as follows:
1、 Verification work carried out by the recommendation institution
Citic Securities Company Limited(600030) sponsor representatives consulted the minutes of the board of directors, internal audit report, annual internal control self-evaluation report, report of the board of supervisors, as well as various business and management rules and regulations, from the construction of the company’s internal control environment and internal control system The integrity, rationality and effectiveness of its internal control system were verified in terms of the implementation of internal control.
2、 Internal control evaluation of the company
(I) evaluation scope of internal control
According to the risk oriented principle, the company determines the main units, businesses and matters included in the evaluation scope and high-risk areas. The main units included in the evaluation scope include: the company and its subsidiaries Harbin zhenglang Aviation Equipment Manufacturing Co., Ltd. Guanglian Aviation Industry Co.Ltd(300900) (Nanchang) Co., Ltd. Guanglian Aviation Industry Co.Ltd(300900) (Xi’an) Co., Ltd. Guanglian Aviation Industry Co.Ltd(300900) (Zhuhai) Co., Ltd., Harbin kapule Guanglian Aviation Industry Co.Ltd(300900) composite material Co., Ltd. Guanglian Aviation Industry Co.Ltd(300900) (Jincheng) Co., Ltd., Guanglian (Beihai) UAV Technology Co., Ltd, The total assets of the units included in the evaluation scope account for 89.14% of the total assets in the company’s consolidated financial statements, and the total operating revenue accounts for 96.15% of the total operating revenue in the company’s consolidated financial statements. The main businesses and matters included in the evaluation scope include: organizational structure, human resources, capital activities, procurement business, asset management, sales business, research and development, engineering projects, business outsourcing, financial reporting, comprehensive budget, contract management, internal information transmission and information system, etc. Key pass
Note: the high-risk areas mainly include: capital activities, procurement business, sales business, asset management and related party transactions
Yi et al.
The above-mentioned units, businesses and matters included in the evaluation scope and high-risk areas cover the operation and management of the company
There are no major omissions.
This year, the company acquired Chengdu Hangxin Aviation Equipment Technology Co., Ltd. and Jingdezhen Hangsheng aviation machinery
Ltd. and Guanglian Aviation Industry Co.Ltd(300900) (Tianjin) Co., Ltd. (hereinafter referred to as the “acquired company”) and incorporate them into
The consolidation scope of financial statements in 2021 is. According to the joint report of China Securities Regulatory Commission and the Ministry of finance
Issue the rules for the preparation and reporting of information disclosure of companies offering securities to the public No. 21 – annual internal control evaluation report
The company did not include the acquired company into the scope of internal control evaluation.
(II) basis of internal control evaluation and identification standard of internal control defects
According to the enterprise internal control standard system and combined with the company’s internal control system and evaluation methods, the company is included
On the basis of daily supervision and special supervision, the Department organizes and carries out internal control evaluation.
The board of directors of the company reviews major defects, important defects and general defects according to the standard system of internal control of the enterprise
According to the recognition requirements, the company’s scale, industry characteristics, risk preference, risk tolerance and other factors shall be combined to distinguish financial risks
Report internal control and non-financial Report internal control, and study and determine the defects of internal control applicable to the company
The identification standard of the entity shall be consistent with that of previous years. The identification standards of internal control defects determined by the company are as follows:
1. 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:
Defect grade major defect important defect general defect
Potential misstatement of total project assets ≥ 3% of total assets ≤ 1% of total assets ≤ misstatement ＜ 3% of total assets ＜ 1% of total assets potential misstatement of operating revenue ≥ 3% of operating revenue ≤ 1% of operating revenue ＜ 3% of operating revenue misstatement ＜ 1% of operating revenue
Note: the quantitative standard will be adjusted appropriately with the expansion of the company’s business scale.
The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Qualitative standard of defect grade
Qualitative standard of defect grade
1. The directors, supervisors and senior managers of the company commit fraud and cause heavy losses and adverse effects to the company; 2. The company corrects the published financial report;
Major defect 3. Major misstatement in the current financial report found by the certified public accountant but not identified by the company’s internal control; 4. Major defects that have been found and reported to the management have not been corrected within a reasonable time;
5. The supervision of the company’s audit committee and internal audit institutions on internal control is invalid.
1. Failure to select and apply accounting policies in accordance with generally accepted accounting standards;
2. Failure to establish anti fraud procedures and control measures;
3. No corresponding control mechanism has been established or implemented for the accounting treatment of unconventional or special transactions, and there are no important defects, and there are corresponding compensatory controls;
4. There are one or more defects in the control of the financial reporting process at the end of the period, and there is no reasonable guarantee that the prepared financial report can express the true and accurate objectives.
General defects and other internal control defects that do not constitute major defects or important defects.
2. 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:
Defect grade major defect important defect general defect
project
Direct asset loss direct asset loss ≥ 1% of total assets ≤ direct asset loss ＜ 3% of total assets asset loss ＜ 3% of total assets 1% of total assets
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 grade
1. The company’s business activities seriously violate national laws and regulations;
2. Unscientific decision-making procedures of the company lead to major decision-making mistakes;
Major defects 3. Serious loss of key management and technical personnel;
4. The evaluation result of internal control is that major defects have not been rectified;
5. The frequent occurrence of negative news or reports has aroused great concern of the regulatory authorities, and the negative impact on the company cannot be eliminated for a long time.
The severity of major defects is lower than that of major defects alone or in combination with other defects, but it may still cause the company to deviate from the control objectives.
General defects do not constitute major defects or other control defects other than important defects.
(III) identification and rectification of internal control defects
1. Identification and rectification of internal control defects in financial reporting
According to the above identification standards of internal control defects in financial reporting, the company has no major defects and important defects in internal control of financial reporting during the reporting period.
2. Identification and rectification of internal control defects in non-financial reports
According to the above identification standards of internal control defects in non-financial reports, no major defects and important defects in the company’s internal control over non-financial reports were found during the reporting period.
3、 Description of other major matters related to internal control
In 2021, the company had no major events related to internal control.
4、 Self evaluation of the company’s internal control
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. 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.
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、 Verification opinions of sponsor
After verification, the sponsor believes that: in 2021, the corporate governance structure of the company is relatively perfect, the existing internal control system meets the requirements of relevant Chinese laws and regulations and securities regulatory authorities, and maintains effective internal control related to enterprise business and management in all major aspects. The evaluation report of the company truly and objectively reflects the construction and implementation of the company’s internal control system in 2021.
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(there is no text on this page, which is the signature and seal page of Citic Securities Company Limited(600030) verification opinions on 3009 Zoje Resources Investment Co.Ltd(002021) annual internal control evaluation report) sponsor representative:
Chen Xiying, sun Pengfei
Citic Securities Company Limited(600030) mm / DD / yyyy
