News of market small network on May 14, assist annual report is published before Xin market the whole day, the company achieved business gross earnings 2018 11.19 billion, drop compared to the same period 22.5% ; The net gain with possessory parent company of implementation vest in forty-five million one hundred and twenty-one thousand, grow 89.2% compared to the same period; Unless,buckle regular parent net profit returns to be 34.97 million yuan after increase and decrease, by on year - 170 million yuan deficit turns for gain.
In form of industry of smooth hot season severe case falls, assist Xin is compositive the attention that realized outstanding achievement growth to cause superintendency layer. Hand in place greatly to gave out annals to ask ask case on May 14, in the light of assist Xin compositive annals exposes violent wind of debt of all monetary fund authenticity that come out, exceed the time limit, overseas business to rise wait for 16 big questions, undertake inquiring into the root of the matter of type ask ask. This is assist Xin is compositive dish of *ST was received to exceed 2015 receive the annual report that makes place greatly 4 years to ask ask case continuously in the future.
It is medium below department of platelet company management is right assist Xin is compositive the newspaper made key circumstance pays close attention to in examining 2018:
1, report period end, remaining sum of your money fund 4.396 billion yuan, suffer among them be restricted capital 3.377 billion yuan.
(1) explain with list form complement your money fund deposits a place please, deposit a type, whether fund of money of face of existence general Zhang to accuse a partner to put in collect 's charge, sign independent character of influence money fund the case of relevant agreement. Ask year of careful accountant to express clear opinion with respect to authenticity of company money fund, security, explain to did not label monetary fund the reason of crucial audit item, the audit program that implements to place of monetary fund project, gotten audit evidence.
(2) combine you place of normal battalion carry requires the condition such as gains of capital of battalion transport fund, indebted cost, money, specific specification the necessity that you cite debt for a long time to maintain operation place to need capital through high specified number and rationality, and whether to accord with commercial logic.
(3) the executive case that explains inside Shanghaiguan of photograph of your money fund accuses measure please, combine item of come-and-go of capital of blame management sex, explain whether you exist accuse to control a person a partner, actually to reach its to associated Fang Fei manages a gender to take up or covert take up the case of your capital, ask year of careful to accountant is checked and express clear opinion.
(4) you period end suffers be restricted bank acceptance bail basically is in monetary fund. Explain to deal with a bank acceptance in you please period end remaining sum relatively period below the case that remaining sum drops considerably compared to the same period first, the consideration that bail of period end bank acceptance drops small only and rationality.
2, you year of careful accountant will " income affirms " identify for crucial audit item. Inside report period, you realize business income eleven billion one hundred and ninety-one million yuan, drop compared to the same period 22.54% . Among them, overseas business contributes income 5.924 billion yuan, occupy than 52.9% , on photograph comparing year the corresponding period of 26.37% occupy have apparent promotion than the level.
(1) manage course of study of environment, person of the same trade strategy of layout of combinative company strategy, sale, domestic and internationally to be able to wait for an element than company condition please, demonstrative company business income falls compared to the same period and overseas business income is occupied than the cause that promotes considerably and rationality, and overseas business grows to whether be had considerably in recent years but durative.
(2) the receivable Zhang that asks complement to announce overseas business to basically sell type of product of mode of the ground, business, sale, sale to answer fund condition, overseas business to form money amount.
(3) the income that explains you are carried out with respect to overseas business please affirms whether policy is accorded with " company treasurer standard " requirement. Ask year of careful accountant afore-mentioned (2) (3) item undertakes checking and express clear opinion, the audit program that at the same time complement shows to overseas to the company business is carried out reachs gotten audit evidence.
3, inside report period, your interest expenses 469 million yuan, the scale of the profit before taking interest duty is 88.91% , period end has breath is indebted (include the short-term loan, blame that expires inside a year to flow indebted, long-term loan) remaining sum is 5.54 billion yuan, the proportion that holds total assets is 29.43% . Inside report period, the cash flow net specified number that management activity produces is 3.379 billion yuan, grow 5 compared to the same period, 508.59% . Define please have the makes circumstance and main debt form reason with indebted breath, the utility of fund of 3 relevant loan, whether does situation of debt of exceed the time limit appear in afore-mentioned debt.
4, inside report period, you realize business income eleven billion one hundred and ninety-one million yuan, drop compared to the same period 22.54% , implementation net profit 4, five million one hundred and twenty thousand seven hundred yuan, grow 89.16% compared to the same period, the cash flow net specified number that management activity produces is 3.379 billion yuan, grow 5 compared to the same period, 508.59% . Ask you to integrate component of smooth hot season, system compositive etc business is located the competitive pattern of the industry, business begins circumstance and report period inside wool interest rate, during cash of charge, management sex flows the change that waits for an element circumstance, demonstrative company business income glides but the specific reason that the cash flow net specified number that net profit, management activity produces grows compared to the same period and rationality.
5, inside report period, you 2018 the first, level of 3 quarters business income is inferior and loss of occurrence sheet season, but cash shedding state is better. Circumstance of outstanding achievement of nearly 3 years of the accountant policy that ties income to affirm please, quarters, explain whether you exist cross period affirm income is reached cross period turn the case such as knot cost cost, show the specific reason with 4 quarters alternant 2018 profit and loss and rationality, relevant accountant handles the relevant regulation that whether accords with accounting standard. (proofread / GY)
