Dongxing Securities Corporation Limited(601198)
About Shenzhen Jame Technology Corp.Ltd(300868)
Verification opinions on self-evaluation report of internal control in 2021
Dongxing Securities Corporation Limited(601198) (hereinafter referred to as " Dongxing Securities Corporation Limited(601198) " or "sponsor") as a sponsor of Shenzhen Jame Technology Corp.Ltd(300868) (hereinafter referred to as " Shenzhen Jame Technology Corp.Ltd(300868) " or "company") for initial public offering of shares and listing on GEM, in accordance with the measures for the Administration of securities issuance and listing sponsor business The requirements of relevant laws, regulations and normative documents such as Shenzhen Stock Exchange gem stock listing rules (revised in December 2020), Shenzhen Stock Exchange listed companies self regulatory guidance No. 2 - standardized operation of GEM listed companies, Shenzhen Stock Exchange listed companies information disclosure guidance No. 6 - recommendation business, and basic norms of enterprise internal control, Checked the self evaluation report on internal control of Shenzhen Jame Technology Corp.Ltd(300868) 2021 issued by the board of directors of Shenzhen Jame Technology Corp.Ltd(300868) and issued the following verification opinions: I. verification work of the recommendation institution
Dongxing Securities Corporation Limited(601198) carefully reviewed the company's self-evaluation report on internal control in Shenzhen Jame Technology Corp.Ltd(300868) 2021, and assessed the integrity, rationality and effectiveness of its internal control by asking the company's directors, supervisors, senior managers, internal auditors, external audit institutions and other relevant persons, and consulting the documents of the general meeting of shareholders, the board of directors, the board of supervisors and other meeting documents, various business and management rules and regulations, and various original vouchers The effectiveness and the authenticity and objectivity of the Shenzhen Jame Technology Corp.Ltd(300868) 2021 annual internal control self evaluation report were verified.
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.
1. The main units included in the scope of evaluation include:
（1 Shenzhen Jame Technology Corp.Ltd(300868)
(2) Dongguan jiezhiyang Plastic Industry Co., Ltd
(3) Shenzhen Zhongchuang Zhuoyue Technology Co., Ltd
（4）Doria International Inc
(5) Shenzhen Zhongchuang Sirui e-commerce Co., Ltd
(6) Shenzhen jueshe Technology Co., Ltd
The total assets of the units included in the evaluation scope account for 100% of the total assets in the company's consolidated financial statements, and the total operating revenue accounts for 100% of the total operating revenue in the company's consolidated financial statements.
2. The main operations and matters included in the scope of evaluation include:
(1) Internal environment: corporate governance and organizational structure, development strategy, human resources, social responsibility, corporate culture, etc; (2) Risk assessment; (3) Control activities: Construction of internal control system, main control measures and main internal control; (4) Information and communication; (5) Internal oversight.
3. The high-risk areas of focus mainly include: management control of subsidiaries, internal control of related party transactions, internal control of external guarantees, internal control of major investments, internal control of the use of raised funds, internal control of information disclosure, etc.
The above units, businesses and matters included in the evaluation scope and high-risk areas cover the main aspects of the company's operation and management, and there are no major omissions.
(II) basis of internal control evaluation and identification standard of internal control defects
The company organizes and carries out internal control evaluation according to the enterprise internal control standard system. According to the identification requirements of the enterprise internal control standard system for major defects, important defects and general defects, and in combination with factors such as the company's size, industry characteristics, risk preference and risk tolerance, the board of directors of the company distinguished internal control over financial reports from internal control over non-financial reports, studied and determined specific identification standards for internal control defects applicable to the company, which were consistent with those in 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:
Major defects of financial indicators major defects general defects
The materiality level at the financial report level, I. the materiality level at the accounting subject level, which is generally lower than the above-mentioned materiality level, is based on 5% of the pre tax profit and 2.5% of the pre tax profit (generally other potential misstatement standards at the statement level, i.e. greater than 10% to 50% of the materiality level of the pre tax profit), And understated amount. That is, the deficit is greater than 2.5% and less than 5% of the pre tax profit
Major defects of financial indicators major defects general defects
5% defects. Sink.
The possible direct loss accounts for the possible direct loss of the enterprise, which accounts for more than 0.125% and less than 0.25% of the total assets of the enterprise and less than 0.25% of the total assets of the industry. Defects in.
Sink.
The possible direct loss accounts for the possible direct loss of the enterprise, which accounts for the defect that the sales revenue of the enterprise is less than 0.5% or more of the operating revenue other than the above defects, and the shortage is more than 0.25% and less than 0.5%. Defects in.
Sink.
The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
(1) Major defects
① Make corrections and retroactive errors to the issued financial reports (except for retroactive adjustments to previous years due to changes in policies or other objective factors);
② Material misstatement of the current financial report found by the auditor and not identified;
③ Fraud of directors, supervisors and senior management;
④ The audit committee's supervision on the internal control of financial reporting is invalid;
⑤ Ineffective internal audit function;
⑥ The risk assessment function is invalid;
⑦ Invalid control environment;
⑧ Major defects have not been rectified within a reasonable period.
(2) Important defects
① Failure to control the selection and application of accounting policies in accordance with generally accepted accounting standards;
② No anti fraud procedures and controls have been established;
③ Failure to control the process of financial report at the end of the period;
④ The information system involved in the financial reporting process is not effectively controlled.
(3) General defect
Defects other than major defects and important defects are recognized as general 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:
Significant negative impact on the amount of defect grade misstatement
Major defects of more than 10 million yuan (including 10 million yuan) have a great negative impact on the company, and have been disclosed to the public and have a serious negative impact on the disclosure of the company's regular reports
Major defects: RMB 5 million to RMB 10 million (including RMB 5 million that has been punished by national government departments but has not had a negative impact on the company)
General defects below RMB 5 million were punished by departments below the provincial and ministerial level, but did not have a negative impact on the company
The qualitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
(1) Major defects
① Enterprises lack business decision-making procedures, such as "board of directors" decision-making procedures;
② Unscientific decision-making procedures of enterprises, such as wrong decision-making, leading to major transaction failure;
③ Violation of national laws and regulations, such as environmental pollution;
④ Massive loss of management or technical personnel;
⑤ Frequent negative news in the media;
⑥ Lack of institutional control or systematic failure of important business.
(2) Important defects
① There is no control over unconventional (non repetitive) or complex transactions;
② Failing to establish and effectively implement professional ethics;
③ Failure to establish a reporting and reporting mechanism;
④ No effective information and communication mechanism has been established.
(3) General defects: defects other than major defects and important defects are recognized as general 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、 Overall 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.
4、 Verification opinions of the recommendation institution on the self evaluation report on internal control in Shenzhen Jame Technology Corp.Ltd(300868) 2021
As the sponsor of Shenzhen Jame Technology Corp.Ltd(300868) continuous supervision, Dongxing Securities Corporation Limited(601198) after verification, it is considered that Shenzhen Jame Technology Corp.Ltd(300868) has established a relatively perfect corporate governance structure and formulated relatively complete rules and regulations related to corporate governance and internal control Shenzhen Jame Technology Corp.Ltd(300868) in accordance with the basic norms of enterprise internal control and relevant regulations, Shenzhen Jame Technology Corp.Ltd(300868) has maintained effective internal control related to enterprise business and management in all major aspects on December 31, 2021. The Shenzhen Jame Technology Corp.Ltd(300868) 2021 annual internal control self evaluation report truly and objectively reflects the construction and operation of its internal control system.
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(there is no text on this page, which is the signature page of Dongxing Securities Corporation Limited(601198) verification opinions on Shenzhen Jame Technology Corp.Ltd(300868) 2021 annual internal control self-evaluation report) sponsor representative:
Peng Dan, Jia Weiqiang
Dongxing Securities Corporation Limited(601198) mm / DD / yyyy
