About Shenzhen Fluence Technology Plc(300647)
Assurance report of non recurring profit and loss
Zhonghuan zhuanzi (2022) No. 1110025
About Shenzhen Fluence Technology Plc(300647)
Assurance report of non recurring profit and loss
All shareholders (Z Z Z Z Z Z Z No.:
We are entrusted to audit the consolidated balance sheets of Shenzhen Fluence Technology Plc(300647) (hereinafter referred to as ” Shenzhen Fluence Technology Plc(300647) company”) on December 31, 2021, 2020 and 2019, the consolidated profit statements, cash flow statements, statements of changes in shareholders’ equity and notes to financial statements of Shenzhen Fluence Technology Plc(300647) company in 2021, 2020 and 2019, We have verified the attached non recurring profit and loss statements of Shenzhen Fluence Technology Plc(300647) company in 2021, 2020 and 2019 (hereinafter referred to as “non recurring profit and loss statements”). The management of Shenzhen Fluence Technology Plc(300647) company is responsible for preparing the detailed statement of non recurring profits and losses and providing authentic, legal and complete authentication evidence in accordance with the provisions of the explanatory Announcement No. 1 on information disclosure of companies offering securities to the public (2008) (CSRC announcement [2008] No. 43) issued by the China Securities Regulatory Commission, Our responsibility is to put forward the assurance conclusion on the non recurring profit and loss statement on the basis of the implementation of the assurance work.
We have carried out the assurance work in accordance with the relevant provisions of other assurance business standards for Chinese certified public accountants No. 3101 – assurance business other than audit or review of historical financial information. The standard requires us to abide by the code of professional ethics for Chinese certified public accountants, plan and perform assurance work, so as to obtain reasonable assurance about whether there is no material misstatement in the non recurring profit and loss statement. In the assurance process, we have implemented procedures that we consider necessary, including checking accounting records and recalculating the amount of relevant items. We believe that our assurance work provides a reasonable basis for making assurance conclusions.
We believe that the attached non recurring profit and loss statement is prepared in accordance with the provisions of the explanatory Announcement No. 1 on information disclosure of companies offering securities to the public – non recurring profit and loss (2008) (CSRC announcement [2008] No. 43) issued by the China Securities Regulatory Commission in all major aspects.
This assurance report is only for the simple financing of Shenzhen Fluence Technology Plc(300647) company and shall not be used for any other purpose. We agree that this assurance report, as a necessary document for the initial public offering of Shenzhen Fluence Technology Plc(300647) company, shall be submitted to the China Securities Regulatory Commission together with other application materials.
Zhongshen Zhonghuan Certified Public Accountants (special general partnership) Chinese certified public accountant:
Xiao Mingming
Chinese certified public accountant:
Liu Yanlin
Wuhan, China March 18, 2022
