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中宠股份境外关联销售猛 财务数据打架券商定价最高28
2017-09-07 07:27:07 中国经济网
招股说明书披露,公司报告期内存在将公司银行存款以财务人员个人名义开立的银行卡、存折或存单的形式短期储存的行为。请保荐机构、会计师核查上述情况是否对财务收付、资金存储等内部控制产生不利影响,核查财务相关内部控制设计和执行的有效性,补充说明对以下事项执行的核查程序:货币资金管理制度及相关内部控制审计和执行的有效性,是否存在控制股东、实际控制人占用资金的情况,是否存在无业务背景转移资金或出借银行账户的情况,并发表核查意见。请保荐机构、发行人律师对上述通过关联人短期储存资金的行为的合规性发表明确意见。
招股说明书披露,报告期内公司向日本伊藤、美国Globalinx、美国ShanghaiAdam和美国VintageWorld销售宠物零食、宠物罐头等产品,关联销售金额分别为11,118.95万元、5,490.28万元、8,878.29万元和7,181.48万元。请发行人补充披露:(1)报告期内各期公司向日本伊藤销售宠物零食和宠物罐头的细分产品名称、产品数量、销售单价及销售金额,与向独立第三方销售的细分产品价格数量进行对比分析,说明关联销售价格的公允性;(2)报告期内各期公司中国工厂向GLOBALINX及其关联方销售宠物零食的细分产品名称、产品数量、销售单价及销售金额,与向独立第三方销售的细分产品价格数量进行对比分析,说明关联销售价格的公允性;(3)对比中国工厂向日本伊藤和GLOBALINX及其关联方销售宠物零食的细分产品结构,分析价格差异的原因及合理性;(4)报告期内各期公司美国工厂向GLOBALINX销售宠物零食的细分产品名称、产品数量、销售单价及销售金额,与向独立第三方销售的细分产品价格数量进行对比分析,说明关联销售价格的公允性;(5)对比中国工厂向GLOBALINX及其关联方和美国工厂向GLOBALINX销售宠物零食的细分产品结构,分析价格差异的原因及合理性。请保荐机构和会计师对以上情况进行核查,并发表明确的核查意见。
招股说明书披露,报告期内发行人与关联方存在资金拆借往来。请发行人补充披露:(1)频繁发生关联方资金拆入、拆出的具体原因、发生时间、发生金额、利率及定价公允性、资金用途、还款时间、还款资金来源、履行的决策程序及对发行人经营业绩的影响;(2)结合现金流量表的相关科目,说明拆借资金是否完全归还,以及内部控制对关联方资金往来的规范措施;(3)请保荐机构、发行人律师、会计师对上述事项进行核查,对上述事项及资金往来的合法合规性、发行人内控制度是否有效、公司治理是否完善发表核查意见。
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