Special notes on non-standard audit opinions of 2021 financial report
Bringspring Science And Technology Co.Ltd(300290)
Rongcheng zhuanzi [2022] No. 110z0093
Rongcheng Certified Public Accountants (special general partnership)
Beijing, China
About Bringspring Science And Technology Co.Ltd(300290)
Special notes on non-standard audit opinions of 2021 financial report
Rongcheng zhuanzi [2022] No. 110z0093 Bringspring Science And Technology Co.Ltd(300290) all shareholders:
We have been entrusted to audit the financial statements of Bringspring Science And Technology Co.Ltd(300290) (hereinafter referred to as Bringspring Science And Technology Co.Ltd(300290) ) in 2021, and issued an unqualified audit report (Report No.: Rong Cheng Shen Zi [2022] No. 110z0065) with highlighted items on April 28, 2022.
In accordance with the requirements of China Securities Regulatory Commission's No. 14 rules for the preparation of information disclosure of companies offering securities to the public - handling of non-standard audit opinions and matters involved, guidelines for the application of regulatory rules - Audit No. 1 and the Listing Rules of Shenzhen Stock Exchange on the gem, the relevant matters are explained as follows: I. The main contents involved in unqualified opinions with emphasis paragraphs
The amount of the guarantee and related party's (V) account has not been frozen in time due to the debtor's (V) transactions and related party's (V) non-compliance with the provisions of the "twelve month note" or the "twelve month note" due to the "twelve month note", 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 matters and other matters to the audit report: if it is considered necessary to remind the users of the financial statements to pay attention to the matters that have been reported or disclosed in the financial statements and are 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, A certified public accountant shall add an emphasis paragraph to the audit report: (I) in accordance with the provisions of the auditing standards for Chinese certified public accountants No. 1502 - issuing a non unqualified opinion in the audit report, the matter will not cause the certified public accountant to issue a non unqualified opinion; (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、 The unqualified opinion with emphasis on the event paragraph involves the specific impact of the event on Bringspring Science And Technology Co.Ltd(300290) financial status, operating results and cash flow during the reporting period
As of December 31, 2021, the amount of Bringspring Science And Technology Co.Ltd(300290) illegal guarantee contract was 255829700 yuan (principal) and interest. Considering the relevant financial impact, Bringspring Science And Technology Co.Ltd(300290) accrued and increased the estimated liabilities by 49.97 million yuan, reduced the net profit of listed companies by 49.97 million yuan and reduced the net assets by 49.97 million yuan; Due to the account freeze, the fund with limited use right in monetary funds was increased by 135123 million yuan and the cash equivalents in the cash flow statement were reduced by 135123 million yuan.
4、 Overall importance of consolidated financial statements
The overall importance of the 2021 consolidated financial statements used in our audit is as follows: the selected benchmark: operating income
Percentage used: 0.8% of operating revenue
Selection basis: for profit-making enterprises, operating revenue and total profit are the financial indicators most concerned by most users of financial statements. However, due to the large fluctuation of the company's total profit in 2021, we recognize the importance level according to 0.8% of operating revenue.
Calculation result: 6.54 million yuan
The above benchmark and percentage have changed compared with the previous year, because there is a large fluctuation in the total profit of the company in 2021, so the operating revenue is selected as the benchmark for confirming the importance level.
This special instruction is only for the purpose of disclosure of Bringspring Science And Technology Co.Ltd(300290) annual report and shall not be used for any other purpose. (this page is the signature and seal page of Bringspring Science And Technology Co.Ltd(300290) Rongcheng zhuanzi [2022] No. 110z0093 report.)
Rongcheng certified public accountants China Certified Public Accountant: Wang Yifei
(special general partnership)
Beijing, China Certified Public Accountant: Tong haiguang
April 28, 2022
