required-ESG跨境

China Singapore Jingwei client, September 9 - the management department of gem issued the inquiry letter on the semi annual report of Tianze Information Industry Co., Ltd. to Tianze information on September 9, Ask them to explain the reason and rationality of choosing to continue to focus on Amazon and abandon the independent station business the inquiry letter shows that in the early stage of Tianze information disclosure, about 340 sites of Shenzhen youkeshu Technology Co., Ltd. (hereinafter referred to as "youkeshu") were shut down by Amazon and about 130 million yuan of funds were frozen due to violation of platform operation rules during the reporting period, one tree achieved a sales revenue of 1.092 billion yuan, a year-on-year decrease of 51.12%, a net profit loss of 742 million yuan, and the balance of goodwill formed by the acquisition of one tree was 870 million yuan, without provision for impairment there is a tree in cross-border e-commerce, and the parent company is Tianze information. According to the official website, Tianze information focuses on providing industrial Internet IT services. So far, it has formed four business groups: modern manufacturing, public services, cross-border e-commerce, overseas and investment the management department of gem requires Tianze information to verify and explain: as of the date of reply, the number of stores closed by Amazon and the amount of frozen funds, whether the above situation continues to deteriorate, and the countermeasures the company has taken and plans to take, Reasons and rationality for choosing to continue to focus on Amazon and abandon the independent station business Add whether there are similar situations in stores of other e-commerce platforms and whether the coping strategies adopted are practical and effective. Prudently assess whether the goodwill formed by the acquisition of a tree shows signs of impairment, and the reason and rationality for not withdrawing the provision for goodwill impairment in the current period according to the requirements of the inquiry letter, Tianze information explains the details of the provision for falling price of inventory goods, and the reasons and rationality of the provision for falling price of inventory goods during the reporting period; The specific content of contract performance cost accounting, the method of cost centralized carry forward, the progress of carry forward after the period, and the reason and rationality of the significant increase in the amount of impairment provision in the current period; Inventory category, book balance, balance of falling price reserves, reasons for inventory gain or loss during the reporting period, as well as the effectiveness and improvement measures of the implementation of inventory management system at the same time, the inquiry letter mentioned that at the end of the reporting period, the book balance of Tianze information accounts receivable was 1.231 billion yuan, and the provision proportion for bad debts was 47.9%, of which the provision proportion for bad debts of B2B and B2C businesses increased significantly year-on-year in this regard, the inquiry letter requires Tianze information to explain the reasons for the increase in the proportion of bad debt provision, the credit risk of the debtor, the reasons and rationality for the increase of sales revenue from shopee and the high proportion of accounts receivable, and analyze whether the provision for bad debt provision is sufficient demonstrate the basis and rationality of paying 80% or 50% of the received payment to sea level company, and whether there is a situation of transferring benefits to related parties the inquiry letter pointed out that at the end of the reporting period, the deposit receivable from independent station platform Shopify in other receivables was 13.7688 million yuan, and the corresponding ending balance of bad debt provision was 6.8844 million yuan, an increase of 6.15 million yuan compared with the beginning of the period. Tianze information is required。