Special Audit Explanation on Non-operating Fund Occupation and Other Related Party Transactions
To all shareholders of Guangdong Jushen Logistics Co., Ltd.:
We have been entrusted to audit the financial statements of Guangdong Jushen Logistics Co., Ltd. (hereinafter referred to as Jushen) for the year 2021, including the consolidated and parent company balance sheets as of December 31, 2021, the consolidated and parent company income statements, consolidated and parent company cash flow statements, changes in consolidated and parent company equity, and the notes to the financial statements, and we have issued an audit report. Based on this, we audited the attached summary table of non-operating fund occupation and other related party transactions prepared by Jushen's management for the year 2021 (hereinafter referred to as the summary table).
1. Limitation of Report Users and Purpose
This report is solely for use in the disclosure of Jushen's annual report and may not be used for any other purpose. We agree to include this report as a necessary document in Jushen's annual report, to be submitted and disclosed externally along with other documents. To better understand Jushen's non-operating fund occupation and other related party transactions for the year 2021, the summary table should be read in conjunction with the audited financial statements.
2. Management's Responsibility
The responsibility of Jushen's management is to provide true, lawful, and complete relevant materials, to prepare the summary table in accordance with the "Regulatory Guidelines No. 8 for Listed Companies - Regulatory Requirements for Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) and the "Self-Regulatory Guidelines No. 1 for Listed Companies of Shenzhen Stock Exchange - Business Handling" (Shenzhen Stock Exchange Announcement [2022] No. 26), and to ensure that its content is true, accurate, and complete, without false records, misleading statements, or significant omissions.
3. Responsibility of the Certified Public Accountants
Our responsibility is to express a special audit opinion on the summary table prepared by Jushen's management based on the implementation of audit work.