China Audit Asia Pacific Certified Public Accountants LLP Mengshi new energy technology (Henan) Co., Ltd
On the deposit and use of raised funds in 2021
Assurance Report
Beijing, China
BEIJING CHINA
catalogue
1、 Assurance report on the deposit and use of raised funds in 2021 1 1-2
2、 Annex: Board of directors of Lion New Energy Technology (Henan) Co., Ltd
On the deposit and use of raised funds in 2021
Special report on the project 3-8
Mengshi new energy technology (Henan) Co., Ltd
All shareholders of Lion New Energy Technology (Henan) Co., Ltd.:
We have reviewed the attached special report on the deposit and use of raised funds in 2021 of Lion New Energy Technology (Henan) Co., Ltd. (hereinafter referred to as "lion technology"). 1、 Restrictions on the users and purposes of the report
This assurance report is only for the disclosure of lion technology's annual report and shall not be used for any other purpose. We agree to take this assurance report as a necessary document for the annual report of lion technology, submit it together with other documents and disclose it to the public. 2、 Responsibilities of the board of directors
The responsibility of the board of directors of lion technology is to provide true, legal and complete relevant materials, prepare a special report on the annual use of raised funds in accordance with the relevant provisions on the management of raised funds of Listed Companies in Shenzhen Stock Exchange and the relevant format guidelines, and ensure that its content is true, accurate and complete without false records, misleading statements or major omissions. 3、 Responsibilities of Certified Public Accountants
Our responsibility is to independently put forward assurance conclusions on the above report prepared by the board of directors of lion technology. 4、 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 standard requires us to plan and implement assurance work to obtain reasonable assurance on whether the information of the assurance object is free from material misstatement. In the process of assurance, we conducted careful investigation, implemented procedures we considered necessary, including checking accounting records, and made professional judgment based on the obtained materials. We believe that our assurance work provides a reasonable basis for expressing opinions.
5、 Assurance conclusion
We believe that the special report on the deposit and use of raised funds in 2021 prepared by the board of directors of lion technology complies with the provisions of the guidelines for the standardized operation of listed companies on the main board and the self regulatory guidelines No. 2 - announcement format No. 2 announcement format for the annual deposit and use of raised funds of refinancing listed companies issued by Shenzhen Stock Exchange, It truthfully reflects the actual deposit and use of the raised funds of lion technology in 2021.
Annex: special report on the deposit and use of raised funds in 2021 by the board of directors of Lion New Energy Technology (Henan) Co., Ltd
CPA of China Audit Asia Pacific Certified Public Accountants Co., Ltd.:
(special general partnership)
(seal) Chinese certified public accountant:
Beijing, China April 29, 2022
enclosure:
Mengshi new energy technology (Henan) Co., Ltd
Notice of the board of directors on the deposit and use of raised funds in 2021
Special report
1、 Basic information of raised funds
(I) actual amount of raised funds and time of fund arrival
Approved by the China Securities Regulatory Commission on the approval of Guangdong Mengshi New Energy Technology Co., Ltd
Approval of the reply to the public offering of shares (zjxk [2016] No. 3230), Lion New Energy Technology (River)
South) Co., Ltd. (formerly renamed Guangdong Lion New Energy Technology Co., Ltd., hereinafter referred to as "company")
On February 28, 2017, Shanghai Qingshang equity investment partnership (limited partnership) and other five
The fixed investor privately issued 49561569 ordinary shares in RMB at an issue price of 26.23 yuan per share,
The total amount of funds raised is RMB 129999995487, deducting underwriting expenses and other issuance expenses
After 2134956157 yuan, the net amount of funds actually raised was 127865039330 yuan, up from the previous year
The above raised funds have been issued by Guangdong Zhengzhong Zhujiang Certified Public Accountants (special general partnership)
Verified by capital verification report (hyz [2017] No. g17000730185).
(II) use of raised funds and closing balance of accounts in 2021
Unit: RMB
Accumulated interest received in the current period is directly replenished in the previous period. Other matters in the previous period are in the current reporting period
Procedures for deduction of net amount of raised funds input of raised funds in previous years without deduction amount other matters net amount of account period fees used amount of fund items return amount (Note 2) balance at the end of deduction amount (Note 1) (Note 3)
1,278650,393. 30 4,097634.19 1,097481,535. 84 - 120000,000.00 65, 265936.05 -166.28 721.88
Note 1: it refers to the company's temporary replenishment of working capital by using idle raised funds in the early stage. As of the end of the current period, it has not been returned
See "temporary replenishment of working capital with idle raised funds" in 3 and 2 of this report for the amount of repayment.
Note 2: the deduction amount of other matters in the early stage is the compulsory transfer of the company's raised funds. See III. of this report for details
3 "purpose and destination of unused raised funds".
Note 3: the amount deducted from other matters during the reporting period was -166.28 yuan, which was due to the company's failure to repay the debt to China Citic Bank Corporation Limited(601998) Shantou branch on schedule after the loan expired, and China Citic Bank Corporation Limited(601998) Shantou branch transferred 166.28 yuan from the company's fund-raising account on December 17, 2020. The funds raised by Shantou branch were transferred to the account of on March 28, 2028.
2、 Deposit and management of raised funds
(I) management of raised funds
In order to regulate the management and use of raised funds and protect the interests of investors, the company, in accordance with the provisions and requirements of relevant laws and regulations such as the company law, the securities law and the guidelines for the standardized operation of companies listed on the SME Board of Shenzhen Stock Exchange issued by Shenzhen Stock exchange, and in combination with the actual situation of the company, The management system for the use of raised funds of Guangdong Lion New Energy Technology Co., Ltd. (hereinafter referred to as the management system) has been formulated. According to the management system, the company uses a special account to store the raised funds, so as to facilitate the management and use of the raised funds and supervise their use; On March 23, 2017, the company and the sponsor China Investment Securities Co., Ltd. (renamed: CICC wealth Securities Co., Ltd.) signed the tripartite supervision agreement on raised funds with Bank Of Communications Co.Ltd(601328) Shantou Longhu sub branch and China Citic Bank Corporation Limited(601998) Shantou branch respectively. At the same time, they signed the tripartite supervision agreement with Fujian Mengshi New Energy Technology Co., Ltd. (hereinafter referred to as "Fujian Mengshi"), the main body of the raised investment project CIC Securities Co., Ltd. and China Zheshang Bank Co.Ltd(601916) Shenzhen Branch (hereinafter referred to as China Zheshang Bank Co.Ltd(601916) Shenzhen Branch) jointly signed the four party supervision agreement on raised funds. There is no significant difference between the three-party and four-party regulatory agreement and the three-party regulatory agreement (model) for raised funds provided in the guidelines for the standardized operation of companies listed on the SME Board of Shenzhen Stock Exchange. The company and Fujian lion shall perform the raised funds in strict accordance with the relevant provisions of laws and regulations and the agreement.
(II) deposit of raised funds
As of December 31, 2021, the deposit balance of the company's raised funds in the special bank account was 721.88 yuan. The deposit of raised funds is as follows:
Unit: RMB
Bank account number deposit method deposit balance
Bank Of Communications Co.Ltd(601328) Shantou Longhu sub branch 4450060 Xiamen Meiya Pico Information Co.Ltd(300188) Digital China Information Service Company Ltd(000555) 7 current deposit 391.48
China Citic Bank Corporation Limited(601998) Shantou branch 8110901012 Beijing Hanbang Technology Group(300449) 870 current deposit 166.78
China Zheshang Bank Co.Ltd(601916) Shenzhen Branch 5840 Ping An Bank Co.Ltd(000001) 0120100332428 current deposit 163.62
Total 721.88
Note: as of the end of the reporting period, all the above special accounts for raised funds have been frozen. 3、 Actual use of funds raised in the current period 1. See the table below for details of the use of funds raised in the current period
Comparison table of use of raised funds in 2021
Unit: RMB
The total amount of raised funds is 127865039330
Total amount of raised funds invested in this year - total amount of raised funds with changed purposes during the reporting period-
Accumulated total amount of raised funds with changed purposes-
The accumulative total amount of raised funds invested is 109748153584, and the proportion of the accumulative total amount of raised funds with changed purposes-
Whether the committed investment projects and over raised funds have been changed. The commitment of raised funds has accumulated as of the end of the period. Whether the investment projects at the end of the period have reached the expected level and can be realized in the current year. Whether the project feasibility has been achieved. Whether the funds have been invested in the total amount of project investment after adjustment (1) the amount of investment in the current year
