Sansheng Intellectual Education Technology Co.Ltd(300282) board of directors
Special note on unqualified audit report with emphasis paragraph
Sansheng Intellectual Education Technology Co.Ltd(300282) (hereinafter referred to as “the company”) the audit institution of the 2021 annual financial report, Zhongshen Zhonghuan Certified Public Accountants (special general partnership) issued an unqualified audit report with highlighted items on the 2021 annual financial report of the company (Zhonghuan Shenzi (2022) No. 2210009). According to the requirements of the Listing Rules of Shenzhen Stock Exchange (revised in 2022) and the rules for the preparation of information disclosure of companies offering securities to the public No. 14 – non-standard audit opinions and treatment of matters involved (revised in 2020), the board of directors explains the matters involved in the unqualified audit report with emphasis as follows:
1、 The contents of the highlighted items in the audit report
We remind users of financial statements to pay attention to the following matters:
As stated in “Xi. Related party relationships and transactions 5” in the notes to the financial statements, as of December 31, 2021, Sansheng Intellectual Education Technology Co.Ltd(300282) company’s guaranteed principal balance of related parties with its own assets as the actual controller was 950 million yuan. As of the date of financial statements, the guarantee liability of 910 million yuan remained. These guarantees provided for related parties failed to fulfill the corresponding approval procedures such as the board of directors and the general meeting of shareholders. Although Sansheng Intellectual Education Technology Co.Ltd(300282) company is actively resolving liquidity risks, future uncertainty may have an impact on the company. The contents of this paragraph shall not affect the issued audit opinion.
2、 Opinions of the board of directors on the matter
The board of Directors believes that the above audit opinions objectively and truly reflect the actual situation of the company and reveal the risks faced by the company. The board of directors understands and agrees with the audit report issued by China audit Zhonghuan Certified Public Accountants (special general partnership) with unqualified opinions on the highlighted items for the company’s 2021 financial report. It is emphasized that the matters involved in the matters paragraph have no material impact on the company’s financial position and operating results in 2021.
3、 Measures to eliminate the matter and its impact
The board of directors and the management of the company have recognized the possible adverse impact of the matters involved in the above highlighted items on the company. The company has asked the actual controller to return the funds occupied by the listed company as soon as possible. In addition, the company will improve various internal control systems, continuously optimize the company’s business and management processes, strengthen the construction of risk assessment system, strengthen the supervision and inspection of the implementation of internal control, and further improve the corporate governance structure Internal control system and risk prevention mechanism to continuously improve the standard governance level of the company and promote the healthy and sustainable development of the company.
According to the measures for the administration of information disclosure of listed companies and the relevant provisions of Shenzhen Stock Exchange, the company will timely perform the obligation of information disclosure according to the progress of relevant matters and protect the interests of listed companies and all shareholders. It is hereby explained.
Sansheng Intellectual Education Technology Co.Ltd(300282) board of directors April 29, 2002
