About Beijing Scitop Bio-Tech Co.Ltd(300858)
Summary of occupation of non operating funds and other related capital transactions
Special audit report
Zhonghuan zhuanzi (2022) 0110072 Beijing Scitop Bio-Tech Co.Ltd(300858) all shareholders:
We are entrusted to audit the consolidated balance sheet of Beijing Scitop Bio-Tech Co.Ltd(300858) (hereinafter referred to as ” Beijing Scitop Bio-Tech Co.Ltd(300858) “) on December 31, 2021, the consolidated profit statement, consolidated cash flow statement, consolidated statement of changes in shareholders’ equity and notes to financial statements of the company in 2021, The attached summary of non operating capital occupation and other related capital transactions of Listed Companies in 2021 (hereinafter referred to as the “summary”) was specially reviewed. In accordance with the provisions of the regulatory guidelines for listed companies No. 8 – regulatory requirements for capital transactions and external guarantees of listed companies issued by the China Securities Regulatory Commission, it is the responsibility of Beijing Scitop Bio-Tech Co.Ltd(300858) management to prepare and disclose the summary table and provide true, legal and complete audit evidence. Our responsibility is to express special audit opinions on the summary table on the basis of the implementation of the audit work.
We conducted the audit in accordance with the relevant provisions of the auditing standards for Chinese certified public accountants. The auditing standards for Chinese certified public accountants require us to abide by the code of professional ethics for Chinese certified public accountants, plan and perform the audit work, so as to obtain reasonable assurance whether the summary statement is free from material misstatement. During the audit process, we implemented procedures that we considered necessary, including checking accounting records and recalculating the amount of relevant items. We believe that our audit work provides a reasonable basis for issuing audit opinions. We believe that there is no inconsistency between the information contained in the attached summary and the accounting information reviewed and the relevant contents of the audited financial statements when we audit the financial statements of Beijing Scitop Bio-Tech Co.Ltd(300858) 2021 in all material aspects.
In order to better understand the occupation of non operating funds and other related capital transactions in Beijing Scitop Bio-Tech Co.Ltd(300858) 2021, the attached summary statement should be read together with the audited financial statements.
This audit report is only for the purpose of disclosure of Beijing Scitop Bio-Tech Co.Ltd(300858) 2021 annual report, and shall not be used for any other purpose.
Zhongshen Zhonghuan Certified Public Accountants (special general partnership) Chinese certified public accountant:
Wang Yu
Chinese certified public accountant:
Chen Ling
Wuhan, China April 24, 2022
