Special explanation of the board of directors on the matters involved in the unqualified audit report with emphasis in 2021
Securities code: Bringspring Science And Technology Co.Ltd(300290) securities abbreviation: Bringspring Science And Technology Co.Ltd(300290) Announcement No.: 2022026 Bringspring Science And Technology Co.Ltd(300290)
Special explanation of the board of directors on the matters involved in the unqualified audit report with emphasis in 2021
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without false records, misleading statements or major omissions.
Rongcheng Certified Public Accountants (special general partnership) (hereinafter referred to as "Rongcheng certified public accountants") issued an unqualified audit report with emphasis on the 2021 annual financial report of Bringspring Science And Technology Co.Ltd(300290) (hereinafter referred to as "the company" and " Bringspring Science And Technology Co.Ltd(300290) ) (Rongcheng Shen Zi [2022] No. 110z0065). According to the requirements of China Securities Regulatory Commission, No. 14 rules for the preparation of information disclosure of companies offering securities to the public - handling of non-standard unqualified audit opinions and matters involved (revised in 2020) and Shenzhen Stock Exchange GEM Listing Rules, the board of directors of the company explains the matters involved in the unqualified audit report with emphasis as follows:
1、 Main contents of unqualified opinions with emphasis paragraphs
As stated in the notes "X. related party relationships and transactions (V) related party transactions 4. Related party guarantees" and "XII. Commitments and contingencies (II) Contingencies" to the financial statements, as of December 31, 2021, the amount of Bringspring Science And Technology Co.Ltd(300290) illegal guarantee contract was 255829700 yuan (principal) and interest. Due to the debtor's failure to repay in time, the creditor successively applied to the court for freezing Bringspring Science And Technology Co.Ltd(300290) bank account, On December 31, 2021, the balance of frozen funds in the account was 135123 million yuan, and the relevant estimated liabilities were 49.97 million yuan. There were defects in Bringspring Science And Technology Co.Ltd(300290) the internal control related to the matter. As of April 27, 2022, the guarantee liability of 2406297 million yuan (principal) and interest has not been relieved, and the account funds of 396466 million yuan are still frozen. The contents of this paragraph will not affect the issued audit opinions.
2、 Reasons and basis for expressing unqualified opinions with emphasis paragraphs
According to Article 9 of the auditing standards for Chinese certified public accountants No. 1503 - adding emphasized items and other items in the audit report: if it is considered necessary to remind the users of the financial statements to pay attention to the financial statements
Special explanation of the board of directors on the matters involved in the unqualified audit report with emphasis in 2021
For the matters listed or disclosed in the statement and considered to be important for the users of the financial statements to understand the financial statements according to professional judgment, when the following conditions are met at the same time, the certified public accountants shall add an emphasis paragraph in the audit report: (I) according to the provisions of the audit standards for Chinese certified public accountants No. 1502 - issuing non unqualified opinions in the audit report, the matters will not lead to the certified public accountants issuing non unqualified opinions; (II) when the auditing standards for Chinese certified public accountants No. 1504 - communicating key audit matters in the audit report is applicable, the matter is not determined as the key audit matters communicated in the audit report.
Bringspring Science And Technology Co.Ltd(300290) has been properly presented in the notes to the financial statements. We believe that the matters involved in the above highlighted items are very important for the users of the financial statements to understand the financial statements, and the management has properly presented or disclosed them in the financial statements. This matter will not cause the certified public accountant to express an unqualified opinion. Therefore, the emphasis added in our audit report does not affect the audit opinion.
3、 Opinions of the board of directors on matters involved in the unqualified audit report with emphasis
The board of directors of the company believes that Rongcheng Certified Public Accountants issued an unqualified audit report with emphasized items for the company in strict accordance with the principle of prudence, which is in line with the actual situation of the company and objectively reflects the progress of the emphasized items. The board of directors of the company understands and approves the audit report.
The board of directors will continue to pay attention to the progress of the matters involved in the unqualified audit report with emphasis, and will timely perform the obligation of information disclosure according to the relevant progress, so as to effectively safeguard the legitimate rights and interests of the company and all shareholders. The board of directors of the company reminds investors to invest carefully and pay attention to investment risks.
It is hereby announced.
Bringspring Science And Technology Co.Ltd(300290) board of directors April 28, 2002
