Leyard Optoelectronic Co.Ltd(300296) verification report on the deposit and use of raised funds Xin Hui Shi Bao Zi [2022] No. zb10386 verification report on the special report on the deposit and use of raised funds in 3 Hubei W-Olf Photoelectric Technology Co.Ltd(002962) 021
Xin Hui Shi Bao Zi [2022] No. zb10386 Leyard Optoelectronic Co.Ltd(300296) all shareholders:
We are entrusted to carry out reasonable assurance on the attached special report of Leyard Optoelectronic Co.Ltd(300296) (hereinafter referred to as “special report of raised funds”) on the deposit and use of raised funds in 2021 (hereinafter referred to as “special report of raised funds”).
1、 Responsibilities of the board of directors
The board of directors of Leyard Optoelectronic Co.Ltd(300296) optoelectronics Co., Ltd. is responsible for complying with the guidelines for the supervision of listed companies No. 2 – regulatory requirements for the management and use of raised funds of listed companies (revised in 2022) (CSRC announcement [2022] No. 15) issued by China Securities Regulatory Commission No. 2 notice of Shenzhen Stock Exchange – Guidelines for the preparation of self regulatory reports of listed companies on the gem. This responsibility includes designing, implementing and maintaining the internal control related to the preparation of the special report on raised funds to ensure that the special report on raised funds is true, accurate and complete without false records, misleading statements or major omissions. 2、 Responsibilities of Certified Public Accountants
Our responsibility is to publish the assurance conclusion of the special report on raised funds on the basis of the implementation of the assurance work.
3、 Job overview
We have carried out the assurance business in accordance with the 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 standards require us to abide by the code of professional ethics, plan and implement the assurance work, so as to determine whether the special report on raised funds is in accordance with the regulatory guidelines for listed companies No. 2 – regulatory requirements for the management and use of raised funds of listed companies (revised in 2022) (CSRC announcement [2022] No. 15) of China Securities Regulatory Commission in all major aspects The relevant provisions of the self regulatory guidelines for listed companies on the Shenzhen Stock Exchange No. 2 – standardized operation of companies listed on the gem and the self regulatory guidelines for listed companies on the gem of the Shenzhen Stock Exchange No. 2 – announcement format truthfully reflect the deposit and use of the raised funds of Leyard Optoelectronic Co.Ltd(300296) photoelectric company in 2021 in all major aspects, and obtain a reasonable guarantee. In the process of carrying out the assurance work, we have implemented the procedures we consider necessary, including inquiry, inspection of accounting records and so on. We believe that our assurance work provides a reasonable basis for issuing assurance conclusions.
4、 Assurance conclusion
We believe that the special report on the deposit and use of raised funds of Leyard Optoelectronic Co.Ltd(300296) photoelectric company in 2021 is in accordance with the regulatory guidelines for listed companies No. 2 – regulatory requirements for the management and use of raised funds of listed companies (revised in 2022) (CSRC announcement [2022] No. 15) of China Securities Regulatory Commission in all major aspects The preparation of the relevant provisions of the self regulatory guidelines for listed companies on the Shenzhen Stock Exchange No. 2 – standardized operation of companies listed on the gem and the self regulatory guidelines for listed companies on the gem of the Shenzhen Stock Exchange No. 2 – announcement format truthfully reflects the deposit and use of the raised funds of Leyard Optoelectronic Co.Ltd(300296) optoelectronics company in 2021.
5、 Report usage restrictions
This report is only used by Leyard Optoelectronic Co.Ltd(300296) photoelectric company for the purpose of disclosing the annual report of 2021, and shall not be used for any other purpose.
Chinese Certified Public Accountants of Lixin certified public accountants:
(special general partnership)
Chinese certified public accountant:
Shanghai, China, April 14, 2002
Leyard Optoelectronic Co.Ltd(300296)
Special report on the deposit and use of raised funds in 2021
According to the guidelines for the supervision of listed companies No. 2 – regulatory requirements for the management and use of raised funds by listed companies (revised in 2022) (CSRC announcement [2022] No. 15) According to the relevant provisions of Shenzhen Stock Exchange self regulatory guidelines for listed companies No. 2 – standardized operation of GEM listed companies and Shenzhen Stock Exchange self regulatory guidelines for GEM listed companies No. 2 – announcement format, the company made the following special report on the deposit and use of raised funds in 2021: I. Basic information of raised funds (I) actual amount of raised funds and funds in place
Approved by the reply on approval of Leyard Optoelectronic Co.Ltd(300296) public issuance of convertible corporate bonds (zjxk [2019] No. 1856) issued by China Securities Regulatory Commission, the total amount of convertible corporate bonds issued by the company to the public is RMB 80000000000, with a face value of 100 yuan each. The issuance period is 6 years, i.e. from November 14, 2019 to November 13, 2025. The total amount of funds raised from the issuance of convertible corporate bonds by the company is RMB 80000000000. After deducting the underwriting fee of RMB 1000000000, the actual amount of funds raised from the above convertible bonds received by the company is RMB 79000000000. The above funds have been remitted by China Securities Co.Ltd(601066) Securities Co., Ltd. to the company’s deposit account at the Olympic Village Branch of Guangdong Development Bank 95508802871010721 on November 20, 2019 Industrial Bank Co.Ltd(601166) deposit accounts of Beijing Dongsi sub branch 321340100100172561 and 321340100100172444 and bank accounts of Shanghai Pudong Development Bank Co.Ltd(600000) Beijing Huaqiao sub branch 911800788012 Shenzhen Guohua Network Security Technology Co.Ltd(000004) 72
Household. The total amount of funds raised from the public offering of convertible corporate bonds is RMB 80000000000. After deducting the amount excluding tax of recommendation and underwriting expenses of RMB 943396226 and other issuance expenses of RMB 201886792, the net amount of funds actually raised is RMB 78854716982. The availability of the above funds has been verified by Lixin Certified Public Accountants (special general partnership) and issued the verification report on the funds raised by Leyard Optoelectronic Co.Ltd(300296) public issuance of convertible corporate bonds (xksbz [2019] No. zb2005).
（2） Use and balance of raised funds
As of December 31, 2021, the use of funds raised by the company’s public offering of convertible corporate bonds in 2019 is as follows:
Unit: RMB
Total amount of previous year and current year of the project
Net raised funds 7885471698278854716982 minus: raised funds directly invested in raised investment projects 409048580372840035902269305217059, including: LED application industry south headquarters project 153751926821816858322933543775911 LED application industry park construction project 479110000 0.00479110000 Leyard Optoelectronic Co.Ltd(300296) (Xi’an) Intelligent R & D center project 1197233230475445411244777771 permanent supplementary working capital 22653322125 0. Yunnan Xiyi Industrial Co.Ltd(002265) 3322125 temporary supplementary working capital 1200000000 -1200000000 0.00 permanent supplementary working capital – change 1138423125211384231252 plus: Raised Capital Net amount of interest income deducting handling charges 6999264774232380361123164513 balance of unused raised funds 3864978542210672664436
On March 26, 2019, the 39th meeting of the third board of directors of the company deliberated and adopted the proposal on the company’s public issuance of convertible corporate bonds. According to relevant laws and regulations and the company’s current financial situation and investment plan, the total amount of convertible bonds issued this time does not exceed RMB 80 million (including RMB 80 million). The net amount of funds raised after deducting the issuance expenses will be used for LED application industry south headquarters project, LED application industry park construction project, Leyard Optoelectronic Co.Ltd(300296) (Xi’an) intelligent R & D center project and supplementary working capital projects.
On November 20, 2019, the company received the raised funds remitted by China Securities Co.Ltd(601066) Securities Co., Ltd. of RMB 79000000000. The company opened a raised funds account to account for the above raised funds.
As of December 31, 2021, 69305217059 yuan of the above-mentioned raised funds have been used, and the raised funds not used by the company are 9549499923 yuan. After adding 1123164513 yuan of net interest obtained during the deposit period after deducting handling fees, the balance of the raised funds is 10672664436 yuan.
2、 Deposit and management of raised funds (I) management of raised funds
In order to standardize the management of the raised funds of the company and protect the rights and interests of investors, in accordance with the contract law of the people’s Republic of China, the securities law of the people’s Republic of China and the guidelines for the supervision of listed companies No. 2 – regulatory requirements for the management and use of the raised funds of listed companies Shenzhen Stock Exchange GEM Listing Rules and Shenzhen Stock Exchange listed companies self regulatory guidelines No. 2 – GEM listed companies regulations
According to the relevant laws, regulations and normative documents such as the “operation model” and the relevant provisions of the “management system of raised funds” formulated by the company, the company has opened special accounts for raised funds in three banks, including Guangfa Olympic Village sub branch, Industrial Bank Co.Ltd(601166) Beijing Dongsi sub branch and Shanghai Pudong Development Bank Co.Ltd(600000) Beijing Huaqiao sub branch, And signed the tripartite supervision agreement on raised funds with the sponsor China Securities Co.Ltd(601066) Securities Co., Ltd. and the above deposit bank.
The tripartite supervision agreement defines the rights and obligations of all parties, which is not significantly different from the tripartite supervision agreement for raised funds (model) of Shenzhen Stock Exchange, and there is no problem in the performance of the tripartite supervision agreement. （2） Storage of raised funds in special account
By December 31, 2021, the deposit of the company’s raised funds in the special bank account is as follows: unit: RMB
Account type and account balance of deposit bank
Industrial Bank Co.Ltd(601166) Beijing Dongsi sub branch current account 32134010017256110503316 Industrial Bank Co.Ltd(601166) Beijing Dongsi sub branch current account 32134010017268610639761368 Industrial Bank Co.Ltd(601166) Beijing Dongsi sub branch current account 32134010017244436851.94 Industrial Bank Co.Ltd(601166) Beijing Dongsi sub branch current account 3213401001720516953.07 Guangfa bank Olympic Village sub branch Special current account 955088 Qingdao Weflo Valve Co.Ltd(002871) 010072125574.51 special current account of Olympic Village sub branch of Guangdong Development Bank 955088021662020010773207.59 Shanghai Pudong Development Bank Co.Ltd(600000) Beijing Anhuaqiao sub branch special current account 911800788012 Shenzhen Guohua Network Security Technology Co.Ltd(000004) 72
