About the occupation and repayment of Modern Avenue Group Co.Ltd(002656) non operating funds
Special audit report on illegal guarantee and cancellation Zhonghuan zhuanzi (2022) No. 0510092
catalogue
Starting page summary of special audit report
Occupation and repayment of non operating funds of major shareholders and their subsidiaries Table 1
Illegal guarantee and cancellation Table 2
About Modern Avenue Group Co.Ltd(002656)
Occupation and repayment of non operating funds, illegal guarantee and cancellation
Special audit report
Zhonghuan zhuanzi (2022) No. 0510092 Modern Avenue Group Co.Ltd(002656) all shareholders:
We have been entrusted to audit the consolidated balance sheet of Modern Avenue Group Co.Ltd(002656) (hereinafter referred to as "your company") 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 Modern Avenue Group Co.Ltd(002656) major shareholders and their subsidiaries in 2021 Review of special guarantee and cancellation (hereinafter referred to as "special guarantee").
According to the notice on disclosure of 2020 annual report of listed companies issued by Shenzhen Stock Exchange, it is the responsibility of your company's management to prepare and disclose the information form and provide true, legal and complete audit evidence. Our responsibility is to express special audit opinions on the information form on the basis of audit.
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 there is no material misstatement in the statement of circumstances. 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. As stated in "II. Basis for forming a qualified opinion" in Zhonghuan Shenzi (2022) 0510282 audit report, as of December 31, 2021, the book balance of the company's investment in other equity instruments held by Nanjing Jiayuan New Energy Vehicle Co., Ltd. (hereinafter referred to as the "target company") was RMB 24 million. See notes VI and 9 to the financial statements and notes XV, 8 and (6) for details. We failed to obtain the financial report and other relevant financial information of the subject company and the relevant information on the use of funds of RMB 24 million. We were unable to judge the use of funds of RMB 24 million, the impact on the changes in the fair value of other equity instrument investments, and whether there were other related relationships (except the related relationships disclosed in the notes). Our audit scope was limited. In our opinion, as stated in "II. Basis for forming qualified opinions" in Zhonghuan Shenzi (2022) No. 0510282 audit report, we will not express our opinions on the occupation and repayment of non operating funds, illegal guarantee and cancellation of major shareholders and their subsidiaries in 2021 prepared by your company.
In order to better understand the occupation and repayment of non operating funds, illegal guarantee and cancellation of your company's major shareholders and their subsidiaries in 2021, the attached information table should be read together with the audited financial statements.
This audit report is only for the purpose of disclosure in the annual report of Modern Avenue Group Co.Ltd(002656) 2021, and shall not be used for any other purpose.
Zhongshen Zhonghuan Certified Public Accountants (special general partnership) Chinese certified public accountant:
Bing Wang
Chinese certified public accountant:
Wu Xiafei
Wuhan, China April 26, 2022
Modern Avenue Group Co.Ltd(002656) major shareholders and their subsidiaries' occupation and repayment of non operating funds
Prepared by: Modern Avenue Group Co.Ltd(002656) amount unit: RMB 10000
Reasons for the occupation time of occupying shareholders or related parties: the balance at the beginning of the year, the new occupation amount in the reporting period, the total repayment amount in the reporting period, the balance at the end of the year, the estimated repayment method disclosed in the annual report (such as the estimated repayment amount, the name of the person when the repayment is expected (January 1, 2021) (year 2021) (December 31, 2021) Daily balance applicable amount (month)
Including but not limited to equity
Guangzhou Ruifeng Group Co., Ltd. May 27, 2014 - working capital of controlling shareholder 2426400 70.6224193382419338 transfer, asset restructuring, 2419338 to be determined
Limited companies lack legal loans and other forms
Active fund-raising
The reasons for the occupation of new non operating funds in the current year, the inapplicability of the person in charge and the measures proposed by the board of directors explain the reasons for the failure to pay off the occupation of non operating funds as planned, and the solvency of Guangzhou Ruifeng Group Co., Ltd. is not enough to pay off the above relevant occupation funds. The company will continue to promote self-examination activities and safeguard the interests of the company and all shareholders through legal channels.
Investigation and measures proposed by the board of directors
Legal representative: person in charge of Accounting: person in charge of accounting organization:
Modern Avenue Group Co.Ltd(002656) illegal guarantee and cancellation
Prepared by: Modern Avenue Group Co.Ltd(002656) amount unit: RMB 10000
Reason for occurrence (January 1, 2021) amount (year 2021) amount (year 2021) amount (year 2021) (December 31, 2021) Amount (if applicable)
(month)
Dongguan, the holding stock of Guangzhou huayuanli Development Co., Ltd. on April 9, 2018, the actual controller of the company 1006417704492301925301925 the company won the lawsuit or debt. In April 2022, the company [note (1)] the main body, chairman Voluntary repayment by legal person
Guan, the controlling shareholder of Guangzhou Tianhe Lijia microfinance, won the lawsuit in the company on April 10, 2018. It is not applicable
Limited company [note (2)] the associated party is not approved by the board of directors 11090331109033-
Chen Madi, Zhang QinYong, Lai Xiao, the general meeting of shareholders deliberated on the exemption of creditors from the company
Yan [note (3)]
Lin Yongfei [note (4)]. 18,312.22 1,913.81 20,226.03
