Assurance report of the special report on the deposit and use of Western Regions Tourism Development Co.Ltd(300859) raised funds in 2021
Assurance report on the special report on the deposit and use of raised funds in Western Regions Tourism Development Co.Ltd(300859) 2021
Xin Hui Shi Bao Zi [2022] No. za11632 Western Regions Tourism Development Co.Ltd(300859) all shareholders:
We are entrusted to carry out reasonable assurance on the attached special report on the deposit and use of raised funds of Western Regions Tourism Development Co.Ltd(300859) (hereinafter referred to as "western tourism") in 2021 (hereinafter referred to as "special report on raised funds").
1、 Responsibilities of the board of directors
The responsibility of the board of directors of Xiyu tourism is to comply with the guidelines for the supervision of listed companies No. 2 - regulatory requirements for the management and use of raised funds by listed companies (revised in 2022) (CSRC announcement [2022] No. 15) of China Securities Regulatory Commission Prepare a special report on raised funds in accordance with the relevant provisions of the guidelines for self-regulation and supervision of listed companies on the Shenzhen Stock Exchange No. 2 - standardized operation of companies listed on the gem and the guidelines for self-regulation and supervision of listed companies on the gem of the Shenzhen Stock Exchange No. 2 - announcement format. This responsibility includes designing, implementing and maintaining the internal control related to the preparation of the special report on raised funds to ensure that the special report on raised funds is true, accurate and complete without false records, misleading statements or major omissions.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to publish the assurance conclusion of the special report on raised funds on the basis of the implementation of the assurance work.
3、 Job overview
We have carried out the assurance business in accordance with the provisions of other assurance business standards for Chinese certified public accountants No. 3101 - assurance business other than audit or review of historical financial information. The standards require us to abide by the code of professional ethics, plan and implement the assurance work, so as to determine whether the special report on raised funds is in accordance with the regulatory guidelines for listed companies No. 2 - regulatory requirements for the management and use of raised funds of listed companies (revised in 2022) (CSRC announcement [2022] No. 15) of China Securities Regulatory Commission in all major aspects The relevant provisions of the self regulatory guidelines for listed companies on the Shenzhen Stock Exchange No. 2 - standardized operation of companies listed on the gem and the self regulatory guidelines for listed companies on the gem of the Shenzhen Stock Exchange No. 2 - announcement format truthfully reflect the deposit and use of the raised funds of Western Tourism in 2021 in all major aspects and obtain reasonable assurance. In the process of carrying out the assurance work, we have implemented the procedures we consider necessary, including inquiry, inspection of accounting records and so on. We believe that our assurance work provides a reasonable basis for issuing assurance conclusions.
4、 Assurance conclusion
We believe that the special report on the deposit and use of raised funds of western regions tourism in 2021 is in accordance with the regulatory guidelines for listed companies No. 2 - regulatory requirements for the management and use of raised funds of listed companies (revised in 2022) (CSRC announcement [2022] No. 15) of China Securities Regulatory Commission in all major aspects The relevant provisions of the self regulatory guidelines for listed companies of Shenzhen Stock Exchange No. 2 - standardized operation of companies listed on the gem and the self regulatory guidelines for listed companies on the gem of Shenzhen Stock Exchange No. 2 - announcement format truthfully reflect the deposit and use of raised funds of Western Tourism in 2021.
5、 Report usage restrictions
This report is only for the purpose of disclosing the 2021 annual report of Xiyu tourism, and shall not be used for any other purpose.
Chinese Certified Public Accountants of Lixin certified public accountants:
(special general partnership)
Chinese certified public accountant:
Shanghai, China April 26, 2002
Western Regions Tourism Development Co.Ltd(300859)
Special report on the deposit and use of raised funds in 2021
According to the guidelines for the supervision of listed companies No. 2 - regulatory requirements for the management and use of raised funds by listed companies (revised in 2022) (CSRC announcement [2022] No. 15) The relevant provisions of Shenzhen Stock Exchange self regulatory guidelines for listed companies No. 2 - standardized operation of GEM listed companies and Shenzhen Stock Exchange self regulatory guidelines for GEM listed companies No. 2 - announcement format, GEM listed companies business handling guidelines No. 6 - information disclosure announcement format (revised in 2021), The company made the following special report on the deposit and use of raised funds in 2021: I. Basic information of raised funds
Approved by the reply on approving Western Regions Tourism Development Co.Ltd(300859) initial public offering of shares (zjxk [2020] No. 1498) of China Securities Regulatory Commission and approved by Shenzhen Stock Exchange, Western Regions Tourism Development Co.Ltd(300859) (hereinafter referred to as "the company") will publicly issue 38.75 million RMB common shares (A shares) in 2020, with a par value of 1 yuan per share and an issue price of 7.19 yuan per share, The total amount of raised funds is 27861250000 yuan. After deducting the underwriting recommendation fee of 2607512500 yuan and other relevant issuance fees of 1584267500 yuan, the actual net amount of raised funds is 23669470000 yuan.
The issuance expenses of the company's raised funds in 2020 include the underwriting recommendation fee of 2607512500 yuan and other relevant issuance expenses of 1584267500 yuan, totaling 4191780000 yuan, of which the underwriting recommendation fee of 2607512500 yuan has been deducted from the raised funds, and the company's special account for raised funds actually received 25253737500 yuan, Including other issuance expenses that have not been transferred from the raised funds account of RMB 1584267500. Lixin Certified Public Accountants (special general partnership) verified the availability of the raised funds and issued the capital verification report (xksbz [2020] No. za15242).
In 2020, the company used the raised funds to replace the bank loan of 6700000000 yuan repaid with self raised funds in advance, and replaced the paid issuance fee of 593134346 yuan.
As the construction of the project invested by the raised funds has a certain period, some of the raised funds are temporarily idle at this stage. On September 17, 2020, the company held the 12th meeting of the 5th board of supervisors, deliberated and approved the proposal on using some idle raised funds for cash management, and agreed to carry out cash management for idle raised funds up to RMB 80 million (including this amount) on the premise of ensuring that the normal operation of investment projects with raised funds is not affected.
The second extraordinary general meeting of shareholders in 2020 was held on October 9, 2020, which deliberated and approved the proposal on using some idle raised funds for cash management, and agreed that the company would use idle raised funds of no more than RMB 80 million (including this amount) for cash management without affecting the normal progress of the investment plan of raised funds, so as to purchase with high safety, good liquidity Financial products with a maximum term of 12 months. The above amount is from
Valid within 12 months from the date of deliberation and approval by the general meeting of shareholders. Within the above-mentioned limit and period, the funds can be recycled and used on a rolling basis, and it is agreed to authorize the chairman to sign relevant contracts and documents within the above-mentioned validity period and fund limit, and the financial department of the company is responsible for organizing the implementation. The recommendation institution has verified the matter and issued an agreed verification opinion. The following cash management limits are within the limits approved by the general meeting of shareholders and do not need to be submitted to the board of directors and the general meeting of shareholders for deliberation.
As of December 31, 2021, the maturity of using some idle raised funds to purchase cash management products is as follows:
Expected annualized subscription amount of product category signing bank product name income starting date product maturity date
Type (10000 yuan) yield Bank Of China Limited(601988) Bank Of China Limited(601988) Co., Ltd. Principal Guaranteed
October 2020 January 2021
The minimum payment of linked structure of joint stock Co., Ltd. is 800000 94 days, 3.50% on the 16th and 18th
Corporate deposit (institutional customer) profit type
Bank Of China Limited(601988) Bank Of China Limited(601988) Co., Ltd. Principal Guaranteed
January 2021 April 2021
The minimum payment of linked structure of joint stock Co., Ltd. is 800000 92 days, 1.30% on the 25th and 27th
Corporate deposit (institutional customer) profit type
Bank Of China Limited(601988)
Regular communication may 2021 October 2021
Joint stock limited 7-day call deposit 800000 1.89% notice deposit 18 August
company
As of December 31, 2021, the company has recovered the principal and interest of the above cash management products except. The total amount of financial products purchased by the company with some idle raised funds that have not yet expired (including this time) is 80 million yuan, which does not exceed the amount authorized by the general meeting of shareholders.
The fifth meeting of the sixth board of directors and the fifth meeting of the sixth board of supervisors were held on September 29, 2021, and the second extraordinary general meeting of shareholders in 2021 was held on October 18, 2021. The proposal on the use of some idle raised funds for cash management was deliberated and adopted, and it was agreed that the company would not affect the normal progress of the investment plan of raised funds, Use the idle raised funds of no more than RMB 80 million (including this amount) for cash management to purchase financial products with high security, good liquidity and a maximum term of no more than 12 months. The above quota shall be valid within 12 months from the date of deliberation and approval by the general meeting of shareholders. Within the above-mentioned limit and period, the funds can be recycled and used on a rolling basis, and it is agreed to authorize the board of directors to sign relevant contracts and documents within the above-mentioned validity period and limit, and the financial department of the company is responsible for organizing the implementation.
The second extraordinary general meeting of shareholders in 2021 was held on October 18, 2021, and the proposal on using some idle raised funds for cash management was reviewed and approved. The independent directors of the company expressed their independent opinions on this matter. The recommendation institution has verified the matter and issued an agreed verification opinion. The amount of this cash management is within the amount approved by the general meeting of shareholders.
The financial products that have not expired as of December 31, 2021 are as follows:
Expected revenue of product subscription type of bank from the date of expiration
