Juneyao Grand Healthy Drinks Co.Ltd(605388)
Written audit opinions of the audit committee of the board of directors
In accordance with the Listing Rules of Shanghai Stock Exchange, the self regulatory guidelines for listed companies of Shanghai Stock Exchange No. 5 – transactions and connected transactions, the Juneyao Grand Healthy Drinks Co.Ltd(605388) articles of association and the detailed rules for the implementation of the audit committee of Juneyao Grand Healthy Drinks Co.Ltd(605388) board of directors and other relevant provisions, Juneyao Grand Healthy Drinks Co.Ltd(605388) (hereinafter referred to as “the company”) the audit committee of the board of directors issued the following audit opinions on the relevant matters considered at the 17th meeting of the Fourth Board of directors of the company:
1、 Audit opinions on the proposal of the audit committee’s performance report in 2021 the audit committee of the board of directors has performed the duties of the audit committee with due diligence in accordance with the guidelines for self discipline supervision of listed companies on Shanghai Stock Exchange No. 1 – standardized operation and the working system of the audit committee of the board of directors formulated by the company. In conclusion, it is agreed to submit the proposal on the performance report of the audit committee in 2021 to the board of directors of the company for deliberation.
2、 Review opinions on the proposal on the financial final accounts report of 2021
The company’s 2021 financial report has been audited by Dahua Certified Public Accountants (special general partnership). The board of directors has formulated the company’s 2021 financial final account report in combination with the relevant conditions of financial audit. The content of the report is true, accurate and complete. There are no false records, misleading statements or major omissions. In conclusion, it is agreed to submit the proposal on the financial statement report of 2021 to the board of directors of the company for deliberation.
3、 Review opinions on the proposal of the company’s 2021 annual report and summary
The review procedures of the 2021 annual report and summary prepared by the board of directors of the company comply with the relevant provisions of laws and regulations, and the content of the report is true, accurate and complete. There are no false records, misleading statements or major omissions. During the reporting period, the company operated in strict accordance with relevant national laws, regulations and the articles of association in its daily business activities, the decision-making procedures were legal, and there was no violation of laws, regulations, the articles of association or damage to the interests of the company. In conclusion, it is agreed to submit the proposal on the annual report and summary of the company in 2021 to the board of directors for deliberation.
4、 Review opinions on the proposal of renewing the appointment of accounting firm
The audit committee of the board of directors of the company has fully understood and reviewed the professional competence, investor protection ability, independence and integrity of Dahua Certified Public Accountants (special general partnership), and believes that Dahua Certified Public Accountants (special general partnership) has performed the necessary audit procedures in strict accordance with the provisions of the auditing standards for Chinese Certified Public Accountants in the process of auditing the company’s 2021 financial report, Appropriate and sufficient audit evidence has been collected, and the audit conclusion is in line with the actual situation of the company. There is no special plan for the renewal of the general accounting firm of Dahua, especially for the interests of all shareholders of Dahua. In conclusion, it is agreed to submit the proposal on renewing the appointment of accounting firm to the board of directors of the company for deliberation.
5、 Review opinions on the proposal to adjust the estimated amount of some daily connected transactions in 2022
The deliberation and voting procedures for adjusting the estimated amount of the company’s daily connected transactions comply with the provisions of the company law, the securities law and other relevant laws and regulations, as well as the articles of association and the rules of procedure of the audit committee of the board of directors. The daily connected transactions adjusted by the company comply with the principles of openness, fairness and impartiality, the pricing method is reasonable, there is no damage to the interests of the company and shareholders, and there is no significant impact on the independence and operating results of the company. In conclusion, it is agreed to submit the proposal on adjusting the estimated amount of some daily connected transactions in 2022 to the board of directors of the company for deliberation.
6、 Review opinions on the proposal of the special report on the deposit and actual use of raised funds in 2021
We have carefully reviewed the special report on the deposit and actual use of raised funds in 2021 prepared by the company. Upon verification, the deposit and actual use of the company’s annual raised funds comply with the relevant provisions of laws and regulations such as the guidelines for the supervision of listed companies No. 2 – regulatory requirements for the management and use of raised funds by listed companies and the guidelines for the self discipline supervision of listed companies on Shanghai Stock exchange No. 1 – standardized operation, and there are no violations in the management and use of raised funds, There is no situation of changing the investment direction of the raised funds in a disguised form and damaging the interests of shareholders. The special report on the deposit and actual use of raised funds in 2021 is true, accurate and complete, without false records, misleading statements and major omissions. In conclusion, it is agreed to submit the proposal on the special report on the deposit and actual use of raised funds in 2021 to the board of directors of the company for deliberation.
7、 Review opinions on the proposal of using some idle self owned funds for cash management and related party transactions
This related party transaction is conducted on the basis of openness, fairness and mutual benefit. The price of related party transaction is planned to be determined according to the market-oriented principle, which is in line with the maximum interests of the company and all shareholders. There is no situation that damages the interests of the company and other shareholders, does not affect the independence of the listed company, and does not have a significant impact on the current and future financial status and operation of the company. Therefore, the audit committee agreed to the proposal on using some idle self owned funds for cash management and related party transactions.
8、 Examination opinions on the proposal of using part of its own funds to carry out financial service business and related party transactions
This related party transaction is to ensure and support the daily production and operation of the company and its holding subsidiaries. The related party transaction is carried out on the basis of openness, fairness and mutual benefit. The price of the related party transaction is to be determined according to the market-oriented principle, which is in line with the maximum interests of the company, its holding subsidiaries and all shareholders, and there is no damage to the interests of the company, its holding subsidiaries and other shareholders, It also does not affect the independence of the listed company and does not have a significant impact on the current and future financial status and operation of the company and its holding subsidiaries. Therefore, the audit committee agreed to the proposal on using part of its own funds to carry out financial service business and related party transactions.
Juneyao Grand Healthy Drinks Co.Ltd(605388) Audit Committee of the board of directors on April 19, 2022 (this page has no text and is the signature page of Juneyao Grand Healthy Drinks Co.Ltd(605388) written audit opinions of the audit committee of the board of directors):
Xu Zongyu: Wang Zhong:
Jiang Hailong:
April 19, 2022
