Hna Investment Group Co.Ltd(000616) board of directors
Special note on the internal control audit report with negative opinions issued by the accounting firm
Dahua Certified Public Accountants (special general partnership) audited the effectiveness of internal control over the financial report of Hna Investment Group Co.Ltd(000616) (hereinafter referred to as "HNA investment" or "the company") on December 31, 2021, and issued Dahua neizi [2022] No. 000288 internal control audit report, which issued a negative opinion on the effectiveness of the company's internal control.
1、 "Matters leading to negative opinions" in the internal control audit report
A material defect is a control defect or a combination of multiple control defects existing in internal control that may lead to the failure to prevent, detect and correct the material misstatement of the financial statements in a timely manner.
(I) failure to perform procedures to provide guarantee for related parties
HNA investment company provided guarantee for related parties. In the process of external guarantee, HNA investment company failed to perform the approval procedures of the company's internal control system, the decision-making procedures of related transactions and timely information disclosure, which violated the company's internal control regulations such as external guarantee management system, related transaction management system and information disclosure management measures. HNA fails to find or correct the above-mentioned major investment violations in time. As of December 31, 2021, HNA investment company has not completed the rectification of the above major defects.
(II) foreign investment management
As of December 31, 2021, HNA investment company has not obtained the audit report, evaluation report and other necessary materials of the atomic enterprise Dalian Zhongcheng cultural industry development partnership (limited partnership) (hereinafter referred to as "Dalian Zhongcheng"), which makes it impossible to measure and report the corresponding long-term equity investment. HNA investment company has not been able to design reasonable internal control and effectively implement it in foreign investment management, which has major defects.
Effective internal control can provide reasonable guarantee for the authenticity and integrity of financial reports and relevant information, and the above major defects make HNA investment company's internal control lose this function.
The management of HNA investment company has identified the above major defects and included them in the enterprise internal control evaluation report. These deficiencies are fairly reflected in all material aspects. In the audit of the 2021 financial statements of HNA investment company, we have considered the impact of the above major defects on the nature, timing and scope of the audit procedures.
2、 The impact of the opinions of the board of directors and the internal control audit report on the effectiveness of internal control
The board of directors of the company agrees with the opinions of Accountants in the internal control audit report. The management of the company has identified the above major defects and included them in the enterprise internal control evaluation report. These deficiencies are fairly reflected in all material aspects. In the audit of the 2021 financial statements of HNA investment company, the accountant has considered the impact of the above major defects on the nature, timing and scope of the audit procedures. This report has no impact on the audit report issued by HNA investment in 2021 financial statements.
The board of directors of the company will actively urge the implementation of various rectification measures and complete the rectification as soon as possible.
3、 Rectification measures for the above major defects
In view of the internal control defects found during the reporting period, the company will improve and improve from the following aspects: 1. Fully promote the cancellation of related party guarantee
(1) the company does not give up the possibility of negotiation and settlement with Longjiang bank
(2) the company sued Longjiang bank for providing 1464 million yuan guarantee for HNA logistics in March, and the court filed a case on March 14, 2022. In the future, the litigation process will be accelerated in order to solve it as soon as possible. (3) the company received the commitment letter from the related party Hangzhou yunqi on April 15, 2022, signed the mortgage contract on April 27, and is currently handling the mortgage according to the process. Subsequently, the company accelerated the progress and actively communicated with relevant units of mortgage registration, so as to complete the formalities as soon as possible.
2. The company continues to strengthen the post investment management, strengthen the communication with the executive partner Wuhu Aobo, actively urge them to organize and arrange the audit and evaluation of Dalian Zhongcheng, and strive to obtain the audit report, evaluation report and other relevant materials of Dalian Zhongcheng as soon as possible, so that the audit institution can obtain sufficient and appropriate audit evidence to clarify the special verification opinions on whether to eliminate the impact.
3. The company will improve various internal control systems, take various positive and effective measures, comprehensively strengthen control, continuously optimize the company's business approval and management process, and further improve the corporate governance structure, internal control system and risk prevention mechanism. Strengthen the study of relevant laws, regulations and normative documents of listed companies, further standardize the corporate governance and the operation mechanism of the three committees, strengthen the code of conduct of directors, supervisors and senior managers, constantly improve the corporate governance structure of the company, improve the standardized operation level of the company, and promote the healthy and sustainable development of the company. In 2022, the company will strictly comply with relevant regulations and comprehensively strengthen control to ensure that the company maintains effective internal control in all major aspects.
It is hereby explained
Hna Investment Group Co.Ltd(000616) board of directors
April 28, 2002
