Author | Dimension Buddhist nun is ursine
Flow edits | Liu Boyu
Summer is a season that move restlessly, such season is unfavorable chase after go up kill drop, appropriate eats melon Lu piece. This film does not have a foreplay today, overturn directly, enter subject.
Gentleman of wind and cloud oppugns herd of Chu Ying farming publicly to be suspected of financial fraud today.
Core key dot has two: Can produce the yield that reachs correspondence be this company for selling golden financing; The 2 blame that are this company liquid assets, involved accountant subject includes " fixed assets " , " in build a project " , " differentiate the asset that is hold for sale " , " the income outside doing business, be not liquid assets to deal with benefit is gotten " (asset deals with accrual) .
Before text, friendship clew: The company that this article involves is numerous, figure relationship is very complex, leek notices to catch up with rhythm.
At the beginning of 2016, herd of Chu Ying farming is initiated established Shenzhen lustre to endow with agricultural industry to invest fund limited partnership business (the following abbreviation " Shenzhen lustre is endowed with " ) , identify capture with own reserves 950 million yuan of portion (increase investment for many times ever since, at present the subsidiary below herd of Chu Ying farming and banner owns capture portion to exceed 5 billion) , from this open the investment with one luxuriant act makes fun of greatly.
Begin from this year namely, the long-term equity on face of Zhang of herd of Chu Ying farming invests and can send type growth for selling financial capital explodes.
Long-term equity investment presses first do not express, we come to those who admire herd of Chu Ying farming can produce for selling financial endowment first:
Explain: Existence of annals of herd of Chu Ying farming weighed blunder to declare 2016, watch data is the data after date from is adjusted on. Detailed circumstance sees 17 years of annual report, here not give uncecessary details.
By 2015, herd of Chu Ying farming can is for selling financial asset 279 million, had jumped to the end of 2017 to 1.827 billion, although occupy in those days total assets scale only 8% , but the yield that brings in those days is as high as 247 million, occupy in those days 171.2% of total of the profit before duty,
That is to say, without these yield, herd of Chu Ying farming should become broken bits 17 years fortunately.
Hot, the issue came: Herd of Chu Ying farming this of 1.827 billion for selling what be after all inside financial capital can you play meaning? How are they to gave herd of Chu Ying farming to create so rich and generous profit?
Good fun opens gong below.
1, limited company of food of Zhengzhou ox senior fellow apprentice
We see limited company of food of senior fellow apprentice of ox of Zhengzhou of a player first (the following abbreviation " bovine senior fellow apprentice " ) .
June 2016, the Shenzhen below banner of herd of Chu Ying farming lustre ode invests to bovine senior fellow apprentice 12.5 million, added in November 2017 endowment 100 million, in December 2017 shipment, 17 years period end remaining sum is 0.
So a what company is this ox senior fellow apprentice? Look below check scheme:
Of bovine senior fellow apprentice advocate business Wu follows herd of Chu Ying farming same, that raises a pig namely. Besides, bovine senior fellow apprentice still has the business of an expert, that bilks Zhang namely, the graph has the real situation:
Begin from 2014, bovine senior fellow apprentice all the time lawsuit pesters a body, take lawsuit year after year, it is civilian leasehold dispute mostly, become every time almost the accused, lose lawsuit every time almost, experience record amount from hundred thousands of go to millions of differring.
Of course, returning money is impossible to return money, this all one's life returns money impossibly. So we just see above so much break one's promise person record, and be " did not fulfill entirely " .
Above information besides divulge this company is in senior fellow apprentice giving an ox besides report of different of endowment of respect bilking Zhang, the financial standing that also shows this company is very bad: Because did not fulfill forensic court decision to be decided to be entirely,break his promise 8 times person, demonstrative company does not have what belongings basically to be able to be offerred carried out.
Such broken settle, is for what herd of Chu Ying farming interested so? Graph what? Is there a technology? Gentleman of wind and cloud was checked, without any patent technologies.
Company dimensions how? See next pictures:
Company of bovine senior fellow apprentice is above the social security information 2017, of pay social security only 6 people, where can dimensions go greatly?
See here, can make conclusions basically, bovine senior fellow apprentice is a be worthy of the name " Laolai " company, such Laolai, herd of Chu Ying farming invested early or late actually 112.5 million, this does not accord with normal commercial logic at all, doesn't shift have before herd of Chu Ying farming invests? Also or be this 112.5 million investment be false investment at all?
If these investment are true investment, why does this company come at bilking Zhang frequently?
Additional, the appraise cost of this company is very significant also, herd of Chu Ying farming invested 12.5 million yuan on June 28, 2016, occupy 41.67% , company estimate value is made an appointment with 30 million, added on November 6, 2017 endowment 100 million, occupy 50% , add endowment hind occupy in all 70.83% (in front 41.67% share dilute is become 20.83% ) , appraise is worth 200 million!
Next, we see magical one act again: Arrived on December 25, 2017, add namely endowment the 2nd month after, face about of herd of Chu Ying farming the equity of 70.83% (from hold a scale to look, actual had been subsidiary) sell a natural person Wang Chaopeng.
Is the chela that be what added endowment did the rear foot sell? This does not perform a play namely, the end of the year, want audit, the bovine senior fellow apprentice when those has been the subsidiary of herd of Chu Ying farming, subsidiary wants amalgamative forms for reporting statistics, also be key audit object of course, estimation is to be afraid of wear a band.
And of 100 million add endowment, the likelihood is used namely do " appraise is worth " .
(note: Bovine senior fellow apprentice 17 years equity changes information, data sources is checked at weather eye)
The key is, through so one is vended, herd of Chu Ying farming can obtain the yield of about 29.17 million on the money newspaper 2017 (according to 200 million appraise the value is calculated) .
So wonderful performance, herd of Chu Ying farming had not sent an announcement first and last. So brilliant and sagacious decision-making, should you follow broad in is small shareholder shared?
Acquire new subsidiary, sell subsidiary, so large issue you not should announcement?
2, limited company of trade of government office of Zhejiang Wu Ning
See bovine senior fellow apprentice, will see limited company of trade of government office of Wu Ning of 2 players Zhejiang again (the following abbreviation " Wu Ning government office " ) .
Let it the 2nd comes on the stage, because this company follows bovine senior fellow apprentice,be ten split phase are like. According to record of industrial and commercial change, herd of Chu Ying farming invested company of Wu Ning government office in September 2017, investment amount 149, 850, 0 yuan (149 million yuan) , oppose a scale 48% , the appraise after casting is worth 312 million yuan.
Company of Wu Ning government office registers an address to be located in Zhejiang to save hill of song of Dong Yang city to press down an industrial district, be one wholesale hold retail trade firm concurrently.
This company also is a strange flower.
Look first below check scheme:
(note: Break one's promise record)
(note: Person be executived is recorded)
(note: Forensic ruling book)
Wu Ning government office although unlike ox senior fellow apprentice bilks Zhang often in that way, but also record of depend on Zhang, it follows bovine senior fellow apprentice also is euqally all the year round lawsuit pesters a body, basic it is leasehold dispute, become every time almost the accused, almost every time lawsuit is hit be defeated, came to was carried out 2017 2016 person record is as high as 7.
What is " person be executived " ? Be being told popularly is lawsuit is hit was defeated, but do not implement forensic court decision, be enforced to carry out by the court.
From the point of book of ruling of last pieces of court, wu Ning government office is in 2016 when, 5 workshop already mortgaged entirely, besides " without other can offer executive property " , although the bank won lawsuit, but do not take money, finally must terminative carry out.
Of this firm financial standing sodden, this shows one spot.
Additionally gentleman of wind and cloud still examined the simple and financial information that this company comes 13 years 15 years, show to everybody:
2013:
2014:
2015:
Saw, annual deficit, one becomes the company of trade, battalion closes to never exceed 5 million, 15 years battalion closes only 680 thousand, is this the turnover of buffet of countryside the next?
It is the trade company of a such strange flower, common do not calculate on, village mouth is those who mix poorly in buffet industry, but herd of Chu Ying farming unluckily good this one, move even if 150 million, still can give the appraise of 312 million the value!
Gentleman of wind and cloud feels the egg aches faintly, is this to pursue after all a what ah? This where is to making investment, this is not in namely sportive.
Cutting the fund that leek group comes also is money ah hello, cannot such botch.
1, Shenzhen collects Shengtongke ability Inc.
May 2017, new 3 board appear on the market company Shenzhen collects Shengtongke ability Inc. (the following abbreviation " collect unripe " ) finish directional add hair, exclusive emission the object is the Shenzhen with subordinate herd of Chu Ying farming lustre ode.
This second issue share 10, 849, 804, occupy collect unripe after issueing 25.21% of total capital stock, issue the price to be a RMB 15.38 yuan / , collect capital 166, 869, 985.52 yuan. Finished equity to register on June 1, 2017.
But, shenzhen lustre ode is very fast with respect to shipment.
After 7 months on December 29, 2017, shenzhen lustre ode makes over a system to make over means to collect with the agreement through share of countrywide medium and small businesses unripe connect ten million eight hundred and forty-nine thousand eight hundred, the cession that straight flush shows the price is 19.98 yuan every, total prices money 216, 779, 83.92 yuan.
Calculate according to this amount, lustre ode earned Shenzhen of this buying and selling about 50 million, the investment gain rate of 7 months is as high as 29.91% .
But, the data that money newspaper disclosed herd of Chu Ying farming 2017 is more bizarre, in those days herd of Chu Ying farming is strange to collecting increase to be with amount of reductive Zhang face 343, 739, 985.52 yuan (amount to makes an appointment with 31.68 yuan every) -- will calculate according to this amount, this buying and selling of 7 months, shenzhen lustre ode earned one hundred and seventy-six million eight hundred and seventy thousand yuan, investment gain rate is as high as 106% .
Still have at the back of strange thing: When Chu Ying after farming herd shipment, this is collected unripe picked a card to retreat city immediately...
On Feburary 27, 2018, collect give birth to an announcement to because of,say " strategy of company management development needs " stop a card, suspend making over since 2018-02-27, released on April 4 " collect Shengtongke about Shenzhen ability Inc. stock stops the announcement that hang out one's shingle " , stopped on April 9 appear on the market.
In play of this one act, still have a crucial role, be Shenzhen lustre ode then receive Pan Xia -- 9 mountain poineering investment manages Tibet limited company (the following abbreviation " Tibet 9 mountain " ) .
This Tibet 9 mountain, it is herd of Chu Ying farming simply (Shenzhen lustre is endowed with) for use of an emperor receives Pan Xia.
Herd of Chu Ying farming sold 2017 795 million can produce for selling golden financing, exceeding 70% among them is to sell this Tibet 9 mountain range. And collect giving birth to this brushstroke is the biggest brushstroke.
This Tibet 9 mountain are new the company that establish, registering time was on November 2, 2016, register capital 10 million yuan, scope of operations is poineering investment management. Partner two, one calls Shen Long, occupy 80% , one calls Jing Li, occupy 20% .
This company, looking like is company of an empty shell, why so say? Look below check scheme:
This company, do not have real pay already contributive, also do not have any stuff that buy social security, it is one portfolio company seemingly.
It is a such companies, can open up endowment 344 million, does the price of market price of beyond prep above come to Chu Ying does farming herd receive Pan Huisheng to connect? Really special was to see ghost!
Of course, collect unripe connecting is not 9 mountain receive Tibet dish the first company, also not be last, how does otherwise say the family is for use of an emperor receives Pan Xia.
Next wonderful continue.
2, vasting IT limited company, Ping Tanfeng stone invests Shanghai arteries and veins 1 number administrative partnership business (limited partnership)
Shanghai arteries and veins vasts IT limited company (the following abbreviation " vasting information of arteries and veins " ) it is a company that becomes living broadcast, herd of Chu Ying farming (subordinate smooth Tan Jingyuan) invested 100 million yuan to its 2016.
Sold in June 2017, receive dish also is Tibet 9 mountain.
Stone of smooth pool Feng invests administrative partnership business 1 number (limited partnership) (the following abbreviation " Feng stone 1 " ) oneself also makes investment, herd of Chu Ying farming invests 16 years 60 million, 17 years second half of the year increases investment 60 million, add up to investment 120 million, the bottom sold 2017, finished equity to change on January 4, 2018, receive dish just be business of partnership of investment of smooth Tan Hanling (limited partnership) .
Smooth Tan Hanling is ability was registered in March 2017 hold water, the partner of backside is Tibet 9 mountain.
(note: An equity change records Feng stone)
(note: Equity of smooth Tan Hanling alters a record, the backside of the 9 mountain of Shanghai in the graph is Tibet 9 mountain, partner is Shenlong and Jing Li. )
2017, 9 mountain replace Tibet in all herd of Chu Ying farming received 3 to be able to be produced for selling financial endowment, involve Zhang face amount 564 million, 70.89% what occupy what sell in those days to be able to produce total for selling golden financing, be herd of Chu Ying farming 17 years rich and generous " yield " stand finished one's contributions in work.
Since be for use of an emperor,receive Pan Xia, should continue to receive 2018 dish?
This is must, receive dish still should receive dish, this all one's life is to should be received dish.
3, equity of peaceful wave Shen Xing invests partnership business (limited partnership)
Business of partnership of investment of equity of peaceful wave Shen Xing (limited partnership) (the following abbreviation " Ning Bo Shen Xing " ) register time to be on May 24, 2017, also be a company that makes investment.
According to Chu Ying annals showed farming herd 2017, peaceful wave Shen Xing is herd of Chu Ying farming in those days set subsidiary newly, actual and contributive amount 700 million, oppose a scale 33.32% .
This new the subsidiary that does not create, in March 2018 by Chu Ying farming herd sells, and receive dish, it is Tibet 9 mountain!
This buying and selling, herd of Chu Ying farming is specific earned how many money, do not have exposure, but in light of the data from one quarterly reports, that is earn basin full earthen bowl is full: 2018 first quarter, although herd of Chu Ying farming is attributive,deduct loss of profit of the net after blame 113 million, but profit of net putting in a mother 's charge is as high as 357 million, compared to the same period cruel add 215.43% !
Because be put in a huge sum,basically be " yield " , the yield first quarter was as high as 527 million 2018, compared to the same period cruel add 709.84% , and among them main reason, because made over Shen Xing of this peaceful wave,be.
It is herd of Chu Ying farming below the check scheme in one quarterly reports:
Note: The legal person delegate of smooth Tan Runling is Tibet 9 mountain, the contributive share that additionally one quarterly reports showed 2018 600 million, less than what annals announced 2017 1 100 million.
Peaceful wave Shen Xing just is one establishs time to be less than 1 year (from hold water to sell spent 9 months only) new company, one change hands earned a few 100 million... camel of the more than 20000 bellwether in chest is in gentleman of wind and cloud mad wild country gallops, you these people, how to go up to the sky?
Say none exaggeratively, herd of Chu Ying farming begins from 2017, the mainest profit is to do obeisance to Tibet 9 mountain place is granted, rely on to vend equity to create the technique of profit between them, had arrived to make a person the degree of bristle with anger.
As to Tibet 9 mountain, absolutely can weighs those who force China is the most arrogant receive Pan Xia, not one of.
Advanced in two act, monarch of wind and cloud should discuss a few companies with everybody, so next, a few crucial figures began to come on stage.
Limited company of science and technology of food of biology of letter of the hill that believe this world (the following abbreviation " Shan Xinsheng content " ) held water in March 2015, it is treatment of one domestic farming deputy food. Herd of Chu Ying farming invests to its 58.5 million, hold 40% .
This company has two shareholder so, it is industry of hill letter food respectively limited company (occupy 70% ) with store county oil of grain of Shan Xinsheng condition cultivates professional cooperation (occupy 30% ) .
In June 2017, hou Jian course of study enters the arena receive dish, become this firm sole partner, hold 100% .
This Hou builds course of study is herd of Chu Ying farming to initiate one of partner (detailed sees book of raise capital by floating shares) , also be the little brother that herd of Chu Ying farming controls person Hou Jianfang actually.
In December 2017, company again easy advocate, the Shenzhen below banner of herd of Chu Ying farming lustre ode and natural person Wu Yuejun enter the arena receive dish, shenzhen lustre ode is occupied 40% , wu Yuejun is occupied 60% .
Above all, this is brushstroke correlation trades apparently, herd of Chu Ying farming builds correlation of existence of course of study to concern with Hou, farming herd does not have Dan Chuying to trade in the correlation in annals in allude this trades.
Next, with Shenzhen lustre ode enters the arena together receive dish natural person Wu Yuejun, very mysterious, the hotspot is dye-in-the-wood. He is in the equity of herd of Chu Ying farming acted all in all part in investment, gentleman of wind and cloud should come to Lu mainly below this individual.
According to Chu Ying the book of raise capital by floating shares of farming herd is announced, wu Yuejun is herd of Chu Ying farming initiate one of partner, was born 1978, person of Henan new Zheng, following Hou Jianfang of boss of herd of Chu Ying farming is fellow-townsman.
The senior fellow apprentice of Laolai company ox that everybody still should write down so that mention in first act, herd of Chu Ying farming was bungled 112.5 million go in, the large stockholder of this company, also be Wu Yuejun!
In September 2017, herd of Chu Ying farming sells wholy-owned subsidiary sweet thing of herd of cheeper of Zhengzhou of cheeper eagle group sheds limited company, accepting dish of person also is Wu Yuejun.
In the meantime, wu Yuejun or limited company of engineering of construction of source of Hao of 3 gorge city (the following abbreviation " Hao Yuan is built " ) large stockholder.
(note: Hao Yuan builds equity structure)
Hao Yuan builds source of Xiang Pingtan Hao to collect Cheng to invest partnership business (limited partnership) (the following abbreviation " Hao Yuan collects Cheng " ) identify capture contributive 210 million, it is the big gold that Hao Yuan collects Cheng advocate, and Hao Yuan collects Cheng another partner (hold legal person concurrently to represent) it is 9 mountain of Shanghai, the partner of 9 mountain backside of Shanghai is Shenlong and Jing Li, namely for use of an emperor receives Pan Xia Tibet the partner of 9 mountain.
(note: Hao Yuan collects Cheng equity structure)
Hao Yuan collects Cheng 9 mountain, Jing Li, Song Fengyi established Tibet of in collusion with to make the same score Tan Runling to invest partnership business (limited partnership) , smooth Tan Runling is the Ning Bo in the 2nd act of Shen Xing receive Pan Xia!
(note: Structure of equity of mountain range of smooth pool profit pursues)
Besides, of the company of peaceful government office of another old Lai Wu in first act having successively held the posts of partner is all of one suit surname, wu Zhiren, Wu Xing is for instance unripe, Wu Zi Yi, Wu Jie, follow Wu Yuejun to concern probably, is otherwise herd of Chu Ying farming willing to spend government office of Wu Ning of 150 million investment this kind of company? Say to be illogical from logic.
See here, the reader with not quite good memory may have bit of muddled group, so gentleman of wind and cloud gives everybody rub one's palm along smooth out with the fingers one rub one's palm along smooth out with the fingers:
Above all, herd of Chu Ying farming carries the kind that equity invests, for instance bovine senior fellow apprentice, hill believes live thing, still include Wu Ning government office probably, break capital into Wu Yuejun pilot relevant company;
Next Wu Yuejun passes building of source of construction company Hao to strike at capital Hao Yuan to collect these equity of Cheng, smooth Tan Runling to invest a company again;
Next these invest a company Tibet of in collusion with 9 mountain, replace herd of Chu Ying farming technically to receive dish, capital regurgitate herd of Chu Ying farming.
In this a series of in process of equity buy in and sell at a profit, the yield on face of Zhang of herd of Chu Ying farming advances triumphantly all the way, when the river rises the boat goes up too.
The 4th act: Group buccal comic dialogueIt is in the investment big play of herd of Chu Ying farming, besides Wu Yuejun and Tibet besides 9 mountain, additionally one batch of active still people, with twisted roots and gnarled branches-complicated and difficult to deal with, relationship is close between these people, in Chu Ying the investment of farming herd is run there is important role in the process.
See table first:
These 5 enterprises do not have one exception is enterprise of live pig breed aquatics, besides appropriate city light big besides farming herd, other 4 are in Henan.
2017, herd of Chu Ying farming increases investment newly completely to these 5 companies 815 million, it is herd of Chu Ying farming can produce the brunt army group in for selling golden financing.
The equity structure of these companies is quite interesting, lustre ode and hill of peaceful wave plum protect the Shenzhen below banner of herd of Chu Ying farming business of partnership of management of investment of estate of agriculture of eagle of cheeper of duty port area (limited partnership) (the following abbreviation " Mei Shanchu eagle " ) hold, other stock is controlled by partner of a batch of natural people, farming herd existence wears these natural person partner and cheeper eagle or bright or dark relation, between each other with twisted roots and gnarled branches-complicated and difficult to deal with.
Gentleman of wind and cloud combs figure relationship below.
According to the industrial and commercial information that register, in September 2016, natural person Wu Fujun and eagle of plum hill cheeper carried on 100 arrange Lu Baishun of farming herd former partner 100% equity, the course increases endowment spread after make over with equity, at present the 100 equity structures that arrange farming herd are: Wu Fujun 51.32% , Mei Shanchu eagle 33.13% (follow herd of Chu Ying farming 17 years annals data differs 0.2% ) , ping Qingyan 15.54% .
In the meantime, in June 2016, natural person Li Yan and Shenzhen lustre ode carried on Li Zhanqi of former partner of Chun Ye animal husbandry 100% share, the course increases endowment spread after, at present the equity structure of Chun Ye animal husbandry is: Li Yan 60% , shenzhen lustre is endowed with 40% .
And the 100 former partner that arrange farming herd Lu Baishun, new partner Wu Fujun, Ping Qingyan, with the Li Yan of Chun Ye animal husbandry, put in affinity, they have a company jointly -- Xing in relief city raises pig major cooperation jointly.
And make the same score Qing Yan to follow affinity of existence of herd of Chu Ying farming again among them, judgment of much portion court shows, share of the swallow that make the same score blueness (20% ) the supplier that Henan embellish enjoys limited company of hair construction engineering is herd of Chu Ying farming, basically replace herd of Chu Ying farming to build pig house.
Additional, animal husbandry of Chun Ye of Li Yan pilot, it is to be in in the herd that seek a county encourages cooperation of the major that raise a pig (the following abbreviation " Muxing cooperation " ) breed base to rebuild on the foundation and be become. That is to say, the predecessor of Chun Ye animal husbandry is Muxing cooperation, this can give on net of official of Chun Ye animal husbandry confirm.
And an agency that Muxing cooperation is herd of Chu Ying farming actually, according to Chu Ying book of farming herd raise capital by floating shares, 2010, reached 2011 money signed up for exposure 2012, muxing cooperation is one of before 5 big clients of herd of Chu Ying farming all the time, specific as follows:
So, the Li Yan of animal husbandry of 100 the Ping Qingyan that arranges farming herd, Chun Ye, itself with Chu Ying farming herd is put in close commercial dealings, and between these people, it is close commercial associate.
Will see limited company of old poultry of goose of appropriate in relief county again (the following abbreviation " goose old pasturage " ) limited company of silver-colored poultry of carve of He Yiyang county (the following abbreviation " carve silver-colored pasturage " ) , two companies are located in countryside of Gao Cun of in relief county of Luoyang city appropriate, respectively in October 2013 22 and will register on October 23, around differs a day only. Also be enterprise of live pig breed aquatics.
On May 11, 2017, hao Meng takes the lead in entering the arena, share of two companies fraction carried on in the meantime, on August 22, 2017, hao Meng together the Mei Shanchu eagle with subordinate herd of Chu Ying farming, same day receives dish of this two home companies, among them Hao Meng is large stockholder, eagle of plum hill cheeper is small shareholder.
Hao Meng besides control besides these two companies, still save share of the city austral Tao in Jilin a company -- embellish of the city austral Tao breed professional cooperation, artful is, the Li Yan of Chun Ye animal husbandry also is here share a company -- bright and beautiful grand of the city austral Tao breeds professional cooperation.
Artfuller is, the industrial and commercial registering phone of these two companies, mailbox, register an address, registering fund is exactly like.
Look below check scheme:
Be based on this, gentleman of wind and cloud figures backside of these two cooperation has to shove a hand jointly, and the person such as Hao Meng, Li Yan is castle only, include in front the person such as mentioned Ping Qingyan, Wu Fujun.
See appropriate city light finally again big farming herd limited company (the following abbreviation " light is big farming herd " ) , light is big the large stockholder with farming current herd is Zhang Liuzhi, occupy 55% , herd of Chu Ying farming is held 45% , the secretary of board of directors that this Zhang Liuzhi follows herd of Chu Ying farming holds vice-president Wu Yi concurrently to get existence correlation to concern, they have an investment firm jointly -- Lan Kaozhong connects constant to get together investment management limited company.
Lan Kaozhong connects constant to get together investment management limited company invested a company external again -- Lan Kaozhong connects constant to get together management center of illicit collect fund (limited partnership) , fund of this illicit collect share Lan Kaozhong gets together constant connects an industry to invest fund (limited partnership) , and in get together constant connects an industry to invest fund is herd of Chu Ying farming control share company -- the correlation that so Zhang Liuzhi is herd of Chu Ying farming square.
Above is gentleman of wind and cloud is opposite concern daedally between herd of Chu Ying farming and the partner of 5 companies etc that its invest comb, so do this batch of people gather should do what?
The answer is: Play to add endowment game.
In Chu Ying farming herd intervenes before these companies, their enrollment fund is not big, from 2 million to 23 million differ, came 2016 2017, herd of Chu Ying farming carries the person such as Li Yan, Hao Meng, Wu Fujun, Ping Qingyan, Zhang Liuzhi strong accept these dish of firms, next open add wildly endowment brigade.
Can see from data, basic it is to be between short a few months, herd of Chu Ying farming reachs his relevant personnel is added often endowment, your the enrollment of these companies capital turned over at least 20 times quickly!
These adding endowment behavior is such cannot be able to bear or endure urgently, appear even if be in to add endowment and add endowment.
Same gut, in bovine senior fellow apprentice and company of Wu Ning government office be exactly the same.
So we just see, herd of Chu Ying farming can expand for selling financial capital quickness 2017.
And those who make a person funny is, although eagle of small shareholder cheeper farming herd every time " solid dozen of fact " ground pay all subscribe portion, and " large stockholder " people it is fragmentary pay only a few capital:
Goose old pasturage and carve are for instance silver-colored the bud of large stockholder Hao of pasturage, subscribe is contributive the forehead is respectively three hundred million one hundred and fifty thousand, one hundred and eighty-three million one hundred and fifty thousand,
Light is big the large stockholder Zhang Liuzhi of farming herd, subscribe is contributive two hundred and seventy-three million seven hundred and eighty thousand, actual and contributive 55 million;
And Li Yan of large stockholder of Chun Ye animal husbandry, subscribe is contributive 370 million, actual one root hair was not handed in.
So gentleman of wind and cloud thinks, add in this endowment in game, these so called large stockholder, be some of walk-on nevertheless, and real leading role is herd of Chu Ying farming.
And more interesting is, herd of Chu Ying farming holds some share in these companies not little also, least also have 33.33% , have 45% at most, this kind opposes a scale, if be a kind of normal trade act, so it should be had by investment firm in these at least a director seat.
Bully special, these register capital to be as high as the company of several, press a root to do not have a board of directors, these companies have and only a trustee, that is the large stockholder of the company.
That is to say, herd of Chu Ying farming does not have speech to counterpoise at all in these companies.
This also is herd of Chu Ying farming brings into these equity investment " can offer sell financial asset " business accounting is not in " long-term equity invests " the prime cause of business accounting.
Intellectual dot:
Actually, this is a kind of elaborate design, because if own seat of board of directors, mean these investment to must be brought into " long-term equity invests " course business accounting, and use business accounting of law of rights and interests, come so, these companies' annual profit and loss will be right the net gain of herd of Chu Ying farming produces an effect, and want undertake announcing in money newspaper.
And put in " can produce for selling golden financing " course business accounting is much more convenient, because these companies are not,appear on the market company, its evenhanded value is judged hard, evenhanded value is fluctuant right current increase and decrease also does not have an influence, herd of Chu Ying farming can need to be allocated neatly according to oneself.
Need for instance " yield " when, search be similar to Tibet 9 mountain in that way receive Pan Xia to receive dish, everything with respect to appropriate, convenient save trouble (the friend that sees do not know this paragraph of word, go by oneself please related take lessons after school accountant knowledge) .
Integrated above is discussed, we oppugn herd of Chu Ying farming on one hand these " can produce for selling golden financing " authenticity, oppugn the rationality of method of business accounting of accountant of herd of Chu Ying farming on the other hand.
1, limited company of food of the Yangtse River of the embellish in Beijing
According to Chu Ying annals showed farming herd 2017, this company invested limited company of food of the Yangtse River of the embellish in Beijing in those days (the following abbreviation " in embellish the Yangtse River " ) , investment amount 120 million, oppose a scale 30% .
But gentleman of wind and cloud examined the industrial and commercial information that register, discover this company follows herd of Chu Ying farming concern of half wool money is done not have.
Hold water to June 4, 2018 from this company, in in the shareholder list of embellish the Yangtse River, never had appeared the form of herd of Chu Ying farming, 9 shareholder of company, 8 are a natural person, sole legal person partner is limited company of group of products of meat of gong of gold of Linyi new Cheng.
Herd of Chu Ying farming this can produce of 120 million for selling golden financing probable it is brushstroke false asset.
2, the sources of energy of biology of Henan gigantic beacon develops limited company
Newspaper of money of herd of Chu Ying farming shows, this company invested the sources of energy of biology of Henan gigantic beacon to develop limited company 2016 (the following abbreviation " Ju Feng biology " ) 12 million yuan, sold 2017, year end remaining sum is 0.
But, the case that industrial and commercial information shows is such:
Lustre ode invests the Shenzhen below banner of herd of Chu Ying farming actually to gigantic beacon biologic is 30.3 million yuan, and this investment ends arrive to was not made over at present. The investment that this indicates with money newspaper 12 million, and already made over photograph contradiction 2017.
Additional, limited company of silver-colored poultry of carve of appropriate in relief county is mentioned in the 4th act, amount of money cable indication investment was herd of Chu Ying farming 2017 78 million, and industrial and commercial information shows actual and contributive forehead is one hundred and forty-nine million eight hundred and fifty thousand yuan, both differ 71.85 million yuan.
In the 5 act play in front, monarch of wind and cloud should analyse a few companies and person through industrial and commercial information, with this doubt herd of Chu Ying farming can offer the authenticity that offers financial capital, yield 2017, and the rationality of method of accountant business accounting.
So in this one act, the financial data that gentleman of wind and cloud wants to take everybody to admire herd of Chu Ying farming is how brazenly is lying.
Go up first two pieces of pictures:
Herd of Chu Ying farming signs up for exposure in 2017, this company can produce the yield during hold for selling golden financing first half of the year 2017 for 435, 987, 230.95 yuan, and annals was announced 2017, can produce the yield during hold for selling golden financing 2017 for 52, 932, 162.5 yuan, a person with a discerning eye looks to know, this is special pull an egg in shrimp namely!
Why to say its shrimp pulls an egg?
Wind and cloud Jun Xianke general is financial knowledge:
Can produce for selling golden financing, use evenhanded value to undertake sequel commonly metric, evenhanded value is fluctuant plan enter other and integrated income, won't affect current increase and decrease, the cost can be reduced for selling financial capital happens in this or stop when affirming, turn piece, plan enter current increase and decrease. The interest that during for selling gold financing produces hold, can achieve (creditor's rights invests) or cash dividend (equity invests) , plan enter current increase and decrease.
That is to say, to equity investment, when be being announced to distribute cash dividend by unit of investment only, ability thinks truly yield.
Hot, the issue came, this company was received first half of the year 2017 in " can produce for selling golden financing " the is distributed by unit of investment extra dividend of the business accounting below course 436 million yuan (receivable dividend is the balance sheet 0, explain total cash dividend has been received) , and annals exposure share out bonus is only 2017 fifty-two million nine hundred and thirty-two thousand two hundred yuan!
The cash extra dividend that shows second half of the year is - 383 million, really special saw ghost, have so of share out bonus? Is second half of the year paid back 383 million ah?
The yield that so gentleman of wind and cloud suspects Chu Ying badly farming herd 17 years makes a holiday, not be medium the newspaper has a problem, it is annals has a problem!
Additional, still an evidence can prove afore-mentioned conclusion: Can produce detail what according to Chu Ying farming herd announces for selling golden financing (165 pages reach annals 168 pages) , its can be produced for selling golden financing current cash extra dividend is only 9, 332, 162.5 yuan, among them Inc. of commercial bank of country of Henan new Zheng shares out bonus 1, 154, 562.5 yuan; Inc. of bank of Jiao Zunzhong brigade shares out bonus 8, 177, 600 yuan, one root hair of other company does not have cent.
From the point of these data, annual report of the newspaper in herd of Chu Ying farming makes a holiday completely.
Here, gentleman of wind and cloud incidentally Chu Ying farming herd economy gains Lu of 17 years.
Everybody looks again in front those two pieces of pictures, data shows, herd of Chu Ying farming the economy gains 17 years first half of the year is 29.67 million, the economy gains of annual is two hundred and ninety-eight billion two hundred and twenty-five million, that is to say, 17 years gains of economy of second half of the year is only one hundred and fifty-two thousand five hundred. At the same time money newspaper shows, herd of Chu Ying farming signs up for in 17 years and the remaining sum of product of conduct financial transactions of annals is 340 million, although according to of 1% year change yield to calculate, gains of economy of second half of the year also has 1.7 million at least.
So, we are right the authenticity of the product of conduct financial transactions of herd of Chu Ying farming and economy gains also is put in misgive.
Actually, money of 16 years signs up for herd of Chu Ying farming to be suspected of making a holiday, in those days orgnaization of money newspaper audit is big letter office, 2017 not careful, then herd of Chu Ying farming changed resurgence China office to come careful, as a result resurgence China first instance discovers big question of existence of 16 annual newspapers, have a subsidiary (the Ning Bo below Shenzhen Ze Fuqi invests a company in coordination) did not bring into amalgamative forms for reporting statistics, then hold tight come out, 2017 serve as in money newspaper " accounting error " undertake date from is adjusted.
Contributive the subsidiary of 129 million did not bring into amalgamative forms for reporting statistics actually, audit orgnaization fails to identify actually, do you say absurdity?
Herd of Chu Ying farming this company, two learn absolutely greatly, learning absolutely greatly is equity of buy in and sell at a profit, another learning absolutely greatly is piggery of buy in and sell at a profit.
About the story of equity of buy in and sell at a profit, before gentleman of wind and cloud already go into particulars, and in this one act,
The story should speak of from 2014. On August 7, 2014, announcement of herd of Chu Ying farming plans to undertake is not publicity directional add hair, collect capital 1.52 billion yuan, among them 1.22 billion yuan visit the town austral Tao with Yu Jilin " year give column project of unifinication of pig of 4 million first-born " component construction, specific include breed of a pig of 5 pig farm, 3 yuan of youngs, 1 is planted formerly breed field. Additionally 300 million use at compensatory circulating fund. Add this hair finished satisfactorily in May 2015.
Original, appear on the market company collect available is built at breeding base, enlarge production to manage, not be evildoing, have however " the desire to do better " expression. But, this thing goes very quickly flavour.
Begin from 2015, herd of Chu Ying farming is bought wantonly on one hand build fixed assets (basically be piggery) , on the other hand fixed assets of wild land disposal of goods at reduced prices (also be piggery) , call it by a good name of " cheeper eagle mode " 3 edition, mode of operation of small capital fund. Crotch of within an inch of laughs at gentleman of wind and cloud wet, say oppidan covers a region deep, with these already developmental compare to the specialist raising a pig of 3 edition rise, needed a few markets.
Will view data first:
Came 2015 2017, herd of Chu Ying farming is bought build cash reserve in a bank of defray of altogether of long-term capital fund 3.643 billion, long-term capital fund deals with to receive cash to be as high as 3.312 billion in the meantime, solemn to had become a professional piggery to develop business. So why does herd of Chu Ying farming build sty wantonly at the same time, sell piggery wildly at the same time? Such doing what profit is there?
Above all, can the collect of be perfectly justifiable endowment. Always collect endowment, must want a renown head, herd of Chu Ying farming breeds base with building live pig first for, one is encircled 1.52 billion, father expanded reproduction, one is assured and bold with justice. Money in one's hand later, build at the same time sell at the same time, money goes out circuit of go for a walk, returned hand of herd of Chu Ying farming again in, at that time money is collect capital no longer, sell assets must come, think how the flower is spent, herd of Chu Ying farming has big capital a few this years to do equity to invest, fund is main origin is here. The name that drops with collect namely substantially encircles money.
Next, can vacate profit, this, talk with data:
Recently 3 years, herd of Chu Ying farming relies on to vend be not liquid assets to achieve earnings 452 million, was not liquid assets to deal with 2015 among them benefit must be a company current the main source of profit, occupy than be as high as 117.26% .
Herd of Chu Ying farming plays a way this kind, encircle capital already, produce profit again, be worthy of is 3 edition play a way, 6 to fly.
So next, gentleman of wind and cloud wants herd of pair of Chu Ying farming this kind plays a law when to put forward to oppugn.
The first, who does the piggery of billions of sell herd of Chu Ying farming?
Trade to these adversary square, herd of Chu Ying farming all the time closely guard a secret, this company is in respectively in July 2015, in August 2015, in October 2016, released in March 2018 make over asset announcement, but do not announce trade adversary square, just saying ambiguously is " the company cooperates square " . So excuse me: Following what herd of Chu Ying farming cooperates is some breed door, can they take out billions of capital to buy the piggery of herd of Chu Ying farming?
The 2nd, according to Chu Ying declared collect will join farming herd 14 years in August project feasibility considers to report, south Tao of this company Jilin " year give column project of unifinication of pig of 4 million first-born " build breed of a pig of 5 pig farm, 3 yuan of youngs, plant 1 times formerly breed field, predict 1.37 billion yuan to total investment adds up to, and end by 2017, this project invests actually to had been as high as 2.894 billion yuan, it is 2.11 times what the budget invests.
In the meantime, with Chu Ying farming herd concerns close mysterious person Wu Yuejun, also press down in black water of the town austral Tao (namely seat of project of construction of herd of Chu Ying farming) registered company of a construction -- Tao Na Lucheng builds engineering limited company, we think this may follow the construction project of herd of Chu Ying farming to concern.
So we suspect herd of Chu Ying farming fixed assets, in the authenticity that establishs capital fund of project and hold for sale.
The 3rd, the blame 2016 liquid assets deals with gains is apparently unusual.
The course calculates gentleman of wind and cloud, came 2015 2017, herd of Chu Ying farming is current the blame that deal with liquid assets is respectively 1.74 billion, 738 million, 957 million, deal with benefit must be respectively 169 million, 202 million, 81 million, net yield is respectively 9.73% , 27.35% , 8.43% , the asset that dealt with 2016 is least, gains is maximum, yield is big a prep above is other two years, the trace that operates artificially is apparent.
Additional, the asset that according to Chu Ying farming herd released on October 26, 2016 makes over announcement, the company plans to make over piggery (or henhouse) do not exceed 2.5 billion yuan, predicting net profit 40 million to 50 million, calculate by this data, net yield does not exceed 2% , and real yield is as high as 27.35% , be too unusual?
The 4th, be suspected of adjusting fixed assets depreciation.
Look first below scheme of 3 pieces of check:
2015, 2016, 2017 year end, herd of Chu Ying farming manages the capital fund that has for sale respectively 1.155 billion yuan, 2.364 billion yuan, 0 yuan. So did herd of Chu Ying farming control the capital fund that there is for sale to sell 2017? Without! It turns afresh again in the 1.499 billion piggery with the fourth will unsold 2017 quarter return fixed assets headings in an account book.
According to accounting standard, if want to will be not liquid assets to differentiate to need carry out capital for hold, face of need full you 3 conditions: It is the company has managed should be not liquid assets to make resolution; 2 it is an enterprise already with suffer let just sign irrevocable cession agreement; 3 it is this are made over will finish inside a year.
2016 end, value of face of Zhang of hold of herd of Chu Ying farming is as high as the for sale asset of 2.364 billion, show these asset herd of Chu Ying farming already with suffer let just be signed make over an agreement irrevocably, and will be finished inside a year trade, so for what the for sale piggery that is as high as 1.499 billion sells finally do not go out? It is herd of Chu Ying farming is hated to part with sell, still trade did adversary just go back on his word? Is both sides to had signed what make over an agreement irrevocably?
So, gentleman of wind and cloud thinks, herd of Chu Ying farming transfers into fixed assets hold stays course of carry out asset first, look for a reason to turn for sale asset again next, have the suspicion of depreciation of avoid fixed assets.
Everybody knows, fixed assets needs depreciation, but put in course of asset of hold for sale not to need plan carry depreciation, the for sale asset of 1.499 billion, although will calculate according to the integrated allowance for depreciation of 5% , also need every year plan carry the depreciation of 75 million, the profit of herd of this pair of Chu Ying farming has major effect, so herd of Chu Ying farming these piggery one accountant enters fixed assets, a little while plan enter capital of hold for sale, be suspected of empty decreasing fixed assets depreciation, achieve empty to add the destination of profit thereby.
This not, in March 2018, herd of Chu Ying farming issues announcement, carry this 1.5 billion piggery again come out to sell, gentleman of wind and cloud again crotch laugh is wet, of piggery of this brother buy in and sell at a profit learned to had arrived absolutely the degree of reach the limit, follow one's inclinations, close put freely, by superb, gentleman of wind and cloud is writing a capitalization on every fine hair on the human body " take " word.
The play road of herd of Chu Ying farming is probably such: It is the name that drops a project with collect first, in capital market collect many capital, build farm land wantonly next (basically be piggery) , sell these piggery again, steam again capital, create profit at the same time, form the first loop of capital catenary.
Next herd of Chu Ying farming uses the many capital on at hand to establish equity to invest fund, invested a large number of curious and eccentric companies, after short time hold, undersell receives Pan Xia to for use of an emperor, steam again capital, create profit at the same time, form the 2nd loop of capital catenary. Many masses actor alternated during, formed a multicolored relation network.
Here, gentleman of wind and cloud is right can produce of herd of Chu Ying farming for selling golden financing, fixed assets, in build asset of for sale of project, hold, yield, blame liquid assets deals with the authenticity of increase and decrease and can offer sell financial asset.
