Company code: Amethystum Storage Technology Co.Ltd(688086) company abbreviation: Amethystum Storage Technology Co.Ltd(688086) Amethystum Storage Technology Co.Ltd(688086)
Internal control evaluation report in 2021
All shareholders:
In accordance with the provisions of the basic norms of enterprise internal control and its supporting guidelines and other internal control regulatory requirements (hereinafter referred to as the enterprise internal control normative system), combined with the company’s (hereinafter referred to as the company’s) internal control system and evaluation methods, and on the basis of daily and special supervision of internal control, we evaluated the effectiveness of the company’s internal control on December 31, 2021 (the benchmark date of internal control evaluation report). I Important statement
It is the responsibility of the board of directors of the company to establish, improve and effectively implement internal control, evaluate its effectiveness and truthfully disclose the internal control evaluation report in accordance with the provisions of the enterprise’s internal control standard system. The board of supervisors shall supervise the establishment and implementation of internal control by the board of directors. The management is responsible for organizing and leading the daily operation of the enterprise’s internal control. The board of directors, the board of supervisors and the directors, supervisors and senior managers of the company guarantee that there are no false records, misleading statements or major omissions in the contents of this report, and bear individual and joint legal liabilities for the authenticity, accuracy and completeness of the contents of the report.
The objective of the company’s internal control is to reasonably ensure the legal compliance of operation and management, asset safety, authenticity and integrity of financial reports and relevant information, improve operation efficiency and effect, and promote the realization of development strategy. Due to the inherent limitations of internal control, it can only provide reasonable assurance for the realization of the above objectives. In addition, as changes in circumstances may lead to inappropriate internal control or reduced compliance with control policies and procedures, there is a certain risk to speculate the effectiveness of internal control in the future according to the internal control evaluation results. II Internal control evaluation conclusion 1 On the benchmark date of the internal control evaluation report, does the company have any major defects in the internal control of financial reporting
√ yes □ no
2. Evaluation conclusion of internal control over financial reporting
□ valid √ invalid
According to the identification of major defects in the company’s internal control over financial reporting, on the benchmark date of the internal control evaluation report, due to major defects in the internal control over financial reporting, the board of Directors believes that the company has failed to maintain effective internal control over financial reporting in all major aspects in accordance with the requirements of the enterprise’s internal control standard system and relevant regulations. 3. Whether major defects in internal control over non-financial reporting are found
□ yes √ no
According to the identification of major defects in the company’s internal control over non-financial reports, the company found no major defects in the company’s internal control over non-financial reports on the benchmark date of the internal control evaluation report. 4. Factors affecting the evaluation conclusion of internal control effectiveness from the benchmark date of internal control evaluation report to the date of issuance of internal control evaluation report □ applicable √ not applicable
5. Whether the internal control audit opinion is consistent with the company’s evaluation conclusion on the effectiveness of internal control over financial reporting
√ yes □ No 6 Whether the disclosure of major defects in internal control of non-financial reports in the internal control audit report is consistent with the disclosure of the company’s internal control evaluation report √ yes □ no III Internal control evaluation (I) Scope of internal control evaluation
According to the risk oriented principle, the company determines the main units, businesses and matters included in the evaluation scope and high-risk areas. 1. The main units included in the scope of evaluation include: (1) Amethystum Storage Technology Co.Ltd(688086) ; (2) Meizhou Jingkai Technology Co., Ltd; （3）Amethystum Storage Tech (HK) Co Ltd； (3) Beijing Jingkai Information Storage Technology Co., Ltd; (4) Shanghai Zicun Information Technology Co., Ltd; (5) Shenzhen Amethystum Storage Technology Co.Ltd(688086) Technology Co., Ltd; (5) Guangzhou Amethystum Storage Technology Co.Ltd(688086) Technology Co., Ltd; （6）AMETHYSTUM JAPAN GK； (7) Fuzhou Zijing Lantai Information Technology Co., Ltd; (8) Ganzhou Zijing orange xinshugang Technology Co., Ltd; (9) Mianyang Zijing Shugang Technology Co., Ltd; (10) Great Wall Amethyst Technology (Beijing) Co., Ltd; (11) Inner Mongolia Great Wall Computer System Co., Ltd; (12) Yunnan Great Wall Amethyst Technology Co., Ltd; (13) Jiangmen Great Wall Amethyst computer system Co., Ltd. 2. Proportion of units included in the scope of evaluation:
Proportion of indicators (%)
The ratio of the total assets of the units included in the evaluation scope to the total assets of the company’s consolidated financial statements 100
The total operating income of the units included in the evaluation scope accounts for 100% of the total operating income in the company’s consolidated financial statements
3. The main operations and matters included in the scope of evaluation include:
Corporate governance, organizational structure, development strategy, corporate culture, social responsibility, information disclosure, information system and internal audit at the company level; Business level human resources, financial reporting, sales business, procurement business, fund management, asset management, contract management, engineering management, business outsourcing, budget management, research and development, related party transactions, control of subsidiaries, etc. 4 The high-risk areas of focus mainly include:
Organizational structure, human resources, contract management, asset management, investment management, working capital, financing management, external guarantee, comprehensive budget, financial management, tax management, information system management, related party transactions, information disclosure, risk management and business management. 5. The above units, businesses and matters included in the evaluation scope and high-risk areas cover the main aspects of the company’s operation and management. Is there any major omission □ yes √ No 6 Is there a statutory exemption
□ yes √ No 7 Other explanatory matters
Not applicable. （2） Basis of internal control evaluation and identification standard of internal control defects
The company organizes and carries out internal control evaluation according to the enterprise internal control standard system and the company’s internal control system.
1. Whether the specific identification standard of internal control defects is adjusted with that of previous years
□ yes √ no
The board of directors of the company distinguished the internal control of financial report from the internal control of non-financial report according to the identification requirements for major defects, important defects and general defects of the enterprise internal control standard system, combined with the factors such as the company’s size, industry characteristics, risk preference and risk tolerance, and studied and determined the specific identification standards of internal control defects applicable to the company, which are consistent with the previous years. 2. Identification standard of internal control defects in financial reporting
The quantitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Index name major defect quantitative standard important defect quantitative standard general defect quantitative standard
Potential misstatement of total assets ≥ 1% of total assets ≤ misstatement ＜ 1% of total assets; 3%； 3% of the total output;
Potential misstatement of operating revenue ≥ 2% of total operating revenue ≤ misstatement ＜ 5% of total operating revenue ＜ 5% of total operating revenue; 2%。
Amount of profit misstatement 5% of total profit and 3% of total revenue amount of misstatement ≤ amount of misstatement ≤ 3% of total revenue
5% of total revenue
Notes: (1) misstatement refers to the difference between the amount, classification, presentation or disclosure of a financial statement item and the amount, classification, presentation or disclosure that should be presented according to the applicable preparation basis of the financial report; Including factual misstatement, judgment misstatement and inference misstatement. (2) For the above-mentioned quantitative indicators, the company adopts the principle of “the higher the identification result”, that is, the one with the highest degree of misstatement identified by the above-mentioned quantitative indicators is taken as the quantitative indicator for the identification of internal control defects in financial reporting. The financial index value referred to in the quantitative standard is the annual audited consolidated statement data of the company.
The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Qualitative standard of defect nature
It refers to the combination of one or more control defects, which may cause the enterprise to seriously deviate from the control objectives. Signs of major defects include: (1) ineffective control environment; (2) The company’s directors, supervisors and senior managers commit fraud and cause major losses, major defects and adverse effects to the enterprise; (3) The certified public accountant finds that there is a material misstatement in the current financial report, but the internal control fails to find the misstatement in the operation process; (4) Major defects that have been found and reported to the management have not been corrected within a reasonable time; (5) The internal control supervision of the company by the audit committee and the internal audit department is invalid;
It refers to the combination of one or more control defects, whose severity and economic consequences are lower than those of major defects, but it may still cause the enterprise to deviate from the control objectives. If the following characteristics occur, it is recognized that there are important defects in the internal control of financial reporting: (1) accounting policies are not selected and applied in accordance with the generally accepted accounting standards; (2) Failure to establish anti fraud procedures and control measures; (2) There are one or more defects in the control of the financial reporting process at the end of the period, and it can not reasonably ensure that the prepared financial statements achieve the true and complete goal.
General defects refer to other control defects except major defects and important defects. Note: not applicable. 3. Identification standard of internal control defects in non-financial reporting
The quantitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Index name major defect quantitative standard important defect quantitative standard general defect quantitative standard
Direct loss caused by defects 1% of operating revenue direct loss ≤ 3% of operating revenue ≤ 1% of operating revenue
Note: not applicable.
The qualitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Qualitative standard of defect nature
Defects with the following characteristics are recognized as major defects: (1) the company has the behavior of private occupation of major assets; (2) The company with major defects has been punished for serious violation of national taxes, laws and regulations; (3) There is a general loss of middle and senior managers or senior technicians in the company; (4) The company has major defects in internal control that have not been rectified; (5) The company has serious quality, environment and occupational health and safety incidents.
(1) The company has the behavior of failure in the use of large assets; (2) Lack of control standards or failure of important defects in the company’s key business; (3) The company has important defects in internal control that have not been rectified; (4) Important quality, environment and occupational health and safety events occur in the company; (5) The company’s management has important ultra vires.
General defects refer to other control defects except major defects and important defects. Note: not applicable. （3） Identification and rectification of internal control defects 1 Identification and rectification of internal control defects in financial reporting 1.1 Major defects
Whether the company has any major defects in internal control over financial reporting during the reporting period
√ yes □ no
According to the above identification standards of internal control defects in financial reporting, the company had major defects in internal control of financial reporting during the reporting period, with a number of 1.
As of the end of the reporting period, the business report benchmark report issuing department controls major defects, describes the rectification of defects in the field / whether the rectification plan date is completed Change
Foreign guarantee industry 1. Urge relevant responsible parties to remove violations as soon as possible
Review and control the existence of fixed guarantees and compensation for the company’s losses of the company and its subsidiaries 2. Revise the company’s
System procedures, illegal pledge and guarantee of credit term certificates of deposit, asset seal management and external guarantee management system, are they missing
The total amount of interest disclosure is RMB 373 million. Management is responsible for the examination and approval. 3. Increase of directors and supervisors of the company
Defective subsidiaries, legal persons and financial departments conduct compliance training
Discipline
1.2. Important defects
Whether the company has significant defects in internal control over financial reporting during the reporting period □ yes √ no 1.3 General defect
The company’s internal control in 2021
