Securities code: Sichuan Etrol Technologies Co.Ltd(300370) securities abbreviation: St security control announcement Code: 2022049 Sichuan Etrol Technologies Co.Ltd(300370) board of supervisors
Special notes on the qualified opinion audit report and matters in 2021
Sichuan Etrol Technologies Co.Ltd(300370) (hereinafter referred to as "the company") hired Beijing Xinghua Certified Public Accountants (special general partnership) as the auditor of the company's annual financial report in 2021. Beijing Xinghua Certified Public Accountants (special general partnership) submitted the audit report of Sichuan Etrol Technologies Co.Ltd(300370) 2021 [(2022) jhxsz No. 65 Konka Group Co.Ltd(000016) ] to the company, which is a qualified audit report. According to the relevant regulations and requirements of China Securities Regulatory Commission and Shenzhen Stock Exchange, the board of supervisors of the company made a special explanation on the reserved opinions involved in the audit report as follows:
1、 The basis for forming reservations is as follows:
(I) impact on the ability to continue as a going concern
As stated in "II. (II) going concern" and "v. (65) assets with limited ownership or use right" in the notes to the financial statements, as of December 31, 2021, the total owner's equity of security control technology company was -36639068629 yuan. Several litigation and arbitration cases were triggered due to overdue debts, resulting in the freezing of some bank accounts, multiple asset mortgages Security control technology company and the actual controller are listed as dishonest Executees. Security control technology company is likely to be unable to realize assets and pay off debts in the normal business process, which will have a significant impact on production and operation.
In August 2021, the intermediate people's Court of Yibin City, Sichuan Province decided to start the pre reorganization procedure for security control technology company and appointed Sichuan Etrol Technologies Co.Ltd(300370) liquidation group as the pre reorganization manager. By December 31, 2021, the intermediate people's Court of Yibin City, Sichuan Province had not made a ruling on whether to accept the reorganization case.
Although security control technology company has disclosed the improvement measures to be taken to maintain sustainable operation, there are still significant uncertainties in the sustainable operation ability of security control technology company affected by the above matters.
(II) impact of out of control events of subsidiaries on financial statements
Since November 2019, security control technology company has lost actual control over its subsidiary Ningbo Dongwang Intelligent System Engineering Co., Ltd. (hereinafter referred to as "Dongwang intelligent"). On September 22, 2021, Dongwang intelligent received the civil ruling (2021) zhe 0212 Boshen No. 13 from the people's Court of Yinzhou District, Ningbo City, Zhejiang Province, and ruled to accept the application for bankruptcy liquidation of the respondent Dongwang intelligent by the applicant Ningbo Zhoushan Port Company Limited(601018) Hao Import and Export Co., Ltd, And specify North
Jingdeheng (Ningbo) law firm is the administrator of Dongwang intelligence. Later, on January 19, 2022, the people's Court of Yinzhou District, Ningbo City, Zhejiang Province (2021) zhe 0212 Po No. 20 civil ruling ruled to conduct bankruptcy reorganization of Dongwang intelligence. At present, the bankruptcy reorganization of Dongwang intelligence is still in progress, and the daily operation and management of Dongwang intelligence are uniformly controlled by the bankruptcy reorganization administrator. According to the relevant provisions of accounting standards for Business Enterprises No. 33 - consolidated financial statements, Dongwang intelligent will not be included in the consolidated financial statements of security control technology company since November 2019. In addition, due to the unfulfilled performance commitment of Dongwang intelligence in 2018, the company encountered obstacles in the recovery of performance compensation due to the objection of performance commitment parties Guanghan investment management partnership (limited partnership) (hereinafter referred to as Guanghan investment) of Ningbo Meishan bonded port area and Dehao investment management partnership (limited partnership) (hereinafter referred to as Dehao investment) of Ningbo Meishan bonded port area. In October 2019, security control technology company sued Guanghan investment, Dehao investment, Gu Xiaoye, Sha Xiaodong, Wang Yu and Wang Bei to the court, requiring the defendant to perform performance compensation and bear unlimited joint and several liability. The first intermediate people's Court of Beijing made a judgment of first instance on April 14, 2021, and ordered the defendant to jointly pay 59598869700 yuan of cash compensation to security control technology company and pay liquidated damages.
The defendants appealed against the judgment of first instance and jointly filed an appeal. On November 26, 2021, the Beijing Higher People's Court issued a civil ruling ([2021] jingminzhong No. 720), ruling that the case was automatically withdrawn by the appellant Guanghan investment management partnership (limited partnership) of Ningbo Meishan free trade port area, Dehao investment management partnership (limited partnership) of Ningbo Meishan free trade port area, Gu Xiaoye, Wang Yu, Sha Xiaodong and Wang Bei. The judgment of the first instance shall become legally effective from the date of service of the written order. The ruling is final.
On February 17, 2022, security control technology Co., Ltd. received the notice of response served by Beijing Higher People's court. The applicants Sha Xiaodong and Wang Beiyin had a contract dispute with the company and the defendants of first instance, Ningbo Meishan free trade port Guanghan investment management partnership (limited partnership), Ningbo Meishan free trade port Dehao investment management partnership (limited partnership), Gu Xiaoye and Wang Yu, He refused to accept the civil judgment [2019] Jing 01 min Chu No. 647 made by the Beijing No. 1 Intermediate People's Court on April 14, 2021 and applied to the Beijing Higher People's court for retrial. At present, the Beijing Higher People's court has filed a case for examination.
As of December 31, 2021, the amount of equity investment of security control technology company in Dongwang intelligent bank was 8449806737 yuan, the amount of provision for impairment was 8449806737 yuan, the balance of other receivables was 644795407 yuan, the provision for credit impairment loss was 644795407 yuan, the balance of guarantee provided by security control technology company for Dongwang intelligent bank loan was 191115400 yuan, and the estimated liability of provision for guarantee loss was 10000000000 yuan, In addition, in 2018 and 2019, security control technology company recognized a cumulative performance compensation income of 9313982000 yuan and offset the equity transfer payable to Guanghan investment and Dehao investment. As Dongwang intelligence is out of control, the bankruptcy reorganization has not been completed and the retrial of performance compensation has not been decided, we are unable to obtain sufficient and appropriate audit evidence for the above equity, creditor's rights, performance compensation, and the measurement and presentation of contingent liabilities that may be formed due to guarantee, and the recoverability of creditor's rights.
We conducted our audit in accordance with the auditing standards for Chinese certified public accountants. The "responsibilities of certified public accountants for the audit of financial statements" in the audit report further expounds our responsibilities under these standards. In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of security control technology company and have fulfilled other responsibilities in terms of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for expressing qualified opinions.
2、 Opinions of the board of supervisors on the audit report with qualified opinions
The board of supervisors of the company respects the qualified audit report issued by Beijing Xinghua Certified Public Accountants (special general partnership). The statement of matters involved in the qualified opinion in the audit report objectively reflects the actual situation of the company, and we agree. The board of supervisors will earnestly perform its duties, urge the board of directors and management of the company to take effective measures to eliminate the impact of matters involved in the qualified opinions in the audit report, actively promote relevant work, and earnestly safeguard the legitimate rights and interests of the company and all shareholders.
It is hereby explained.
Sichuan Etrol Technologies Co.Ltd(300370) board of supervisors
April 22, 2022
