TigerResearch/tigerbot-earning-plugin huggingface dataset:
Total shareholders at end of the Period 58,165  Total common shareholders at end of last month before annual report disclosed|50,370| Total preference shareholders with voting rights recovered at end of reporting period (if applicable)||0| Total preference shareholders with voting rights recovered at end of last month before annual report disclosed (if applicable)|||0
 Particulars about shares held above 5% by shareholders or top 10 shares holding||||||||
 Full name of Shareholders| Nature of shareholder| Proporti on of shares held| Total shareholders at  the end of report period| Changes in report period| Amount of restricte d shares held| Amount of un- restricted shares held| Information of shares pledged, tagged or frozen|
||||||| State of share| Amou nt
 Sichuan Changhong Electric Co., Ltd.| State-owned legal person|24.12%|248,457,724|0|0|248,457,724|-|-
 Hefei Industry Investment Holding (Group) Co., Ltd.| State-owned legal person|4.64%|47,823,401|0|0|47,823,401|-|-
 CHANGHONG (HK) TRADING LIMITED| Foreign legal person|2.63%|27,077,797|0|0|27,077,797|-|-
Ma Guobin| Domestic nature person|1.63%|16,813,460|+5,706,960|0|16,813,460|-|-
 CAO SHENGCHUN| Foreign nature person|1.43%|14,766,086|0|0|14,766,086|-|-
 Xu Aiyun| Domestic nature person|1.36%|14,038,200|+11,713,300|0|14,038,200|-|-
 Caitong Fund- Ningbo Bank-Haitong Xingtai(Anhui) Emerging Industry Investment Fund(Limited Partnership)| Domestic non- state-owned legal person|1.04%|10,733,452|0|0|10,733,452|-|-
 Wang Xinzhong| Domestic nature person|0.94%|9,679,840|+5,744,900|0|9,679,840|-|-
 Wang Kai| Domestic nature person|0.62%|6,380,392|+6,380,392|0|6,380,392|-|-
 Philip Securities (H.K.) Co., Ltd.| Foreign legal person|0.61%|6,296,913|0|0|6,296,913|-|-
Strategy investors or general legal person becomes top 10 shareholders due to rights issued (if applicable)||||| Not applicable|||
 Explanation on associated relationship among the aforesaid shareholders  Among the above shareholders, CHANGHONG (HK) TRADING LIMITED (hereinafter referred to as Hong Kong Changhong) is the wholly-owned subsidiary of Sichuan Changhong Electric Co., Ltd.; except the shares of the Company directly held by Hong Kong Changhong, 6,296,913 shares of B-stock are also held through Phillip Securities (Hong Kong) Co., Ltd., the foregoing shareholders constitute persons of uniform action. There existed no associated relationship or belong to the concerted actors as specified in the Measures for the Administration of Information Disclosure of Shareholder Equity Changes of Listed Companies among Sichuan Changhong, Hong Kong Changhong and other top 7 shareholders (Excluding Phillip Securities (Hong Kong) Co., Ltd.); “Caitong Fund- Ningbo Bank-Haitong Xingtai (Anhui) Emerging Industry Investment Fund (Limited Partnership)”refers to the products of Caitong Fund Management Company subscribe for privately placement of 2016; The company neither knows whether there is any association among other shareholders, nor knows whether other shareholders belong to the persons acting in concert that is stipulated in the “Administrative Measures on Information Disclosure of Changes in Shareholding of Listed Companies”.||||||||
 Description of the above shareholders in relation to delegate/entrusted voting rights and abstention from voting rights.||||| Not Applicable|||
 Special note on the repurchase account among the top 10 shareholders (if applicable)||||| Not Applicable|||
 Particular about top ten shareholders with un-restrict shares held||||||||
Shareholders’name| Amount of unrestricted shares held at end of Period| Type of shares|
|| Type| Amount
 Sichuan Changhong Electric Co., Ltd.|248,457,724| RMB ordinary shares|248,457,724
 Hefei Industry Investment Holding (Group) Co., Ltd.|47,823,401| RMB ordinary shares|47,823,401
 CHANGHONG (HK) TRADING LIMITED|27,077,797| Domestically listed foreign share|27,077,797
 Ma Guobin|16,813,460| RMB ordinary shares|16,813,460
 CAO SHENGCHUN|14,766,086| Domestically listed foreign share|14,766,086
Xu Aiyun|14,038,200| RMB ordinary shares|14,038,200
 Caitong Fund- Ningbo Bank-Haitong Xingtai (Anhui) Emerging Industry Investment Fund(Limited Partnership)|10,733,452| RMB ordinary shares|10,733,452
 Wang Xinzhong|9,679,840| RMB ordinary shares|9,679,840
 Wang Kei|6,380,392| RMB ordinary shares|6,380,392
 Philip Securities (H.K.) Co., Ltd.|6,296,913| Domestically listed foreign share|6,296,913
 Expiation on associated relationship or consistent actors within the top 10 un-restrict shareholders and between top 10 un-restrict shareholders and top 10 shareholders| Found more in “Particulars about shares held above5% by shareholders or top 10 shares holding”||
 Explanation on top ten common shareholders involving margin business (if applicable)| As of December 31, 2022, among the top 10 common shareholders, Ma Guobin holds 14,173,760 shares of the Company through customer credit trading secured account of Founder Securities Co., Ltd., and 2,639,700 shares hold through common securities account, thus 16,813,460 shares of the Company are held in total. The shareholder-Wang Xinzhongi holds 9,679,840 shares of the Company through customer credit trading secured account of Sinolink Securities Co., Ltd., The shareholder-Wang Kaii holds 6,380,392 shares of the Company through customer credit trading secured account of Sinolink Securities Co., Ltd.||
Note 1: At end of the reporting period, the person acting in concert with controlling shareholder Sichuan Changhong-- CHANGHONG (HK) TRADING LIMITED, holds B-stock of the Company as 33,374,710 shares, among which,6,296,913 shares are held through Philip Securities (H.K.) Co., Ltd. by CHANGHONG (HK) TRADING LIMITED Note 2: In the above table, "Particulars about shares held above 5% by shareholders or top 10 shares holding" is subject to the data on stock transfer books provided by China Securities Depository and Clearing Corporation Limited Shenzhen Branch
Whether the top ten ordinary shareholders of the company and the top 10 ordinary shareholders of unrestricted conditions have made the repurchase transactions as agreed during the reporting period.
The top ten ordinary shareholders of the company and the top 10 ordinary shareholders of unrestricted conditions have not made the repurchase transactions as agreed during the reporting period.
(ii) Controlling shareholder of the Company
1. Nature of controlling shareholders: local state-owned holding
Controlling| Legal| Dated| Organization| Main business
shareholders’ name|rep./person in charge of unit|founded|code|
Equity controlling and jointly of other|1. As of December 31,2022, Sichuan Changhong directly holds 212,994,972 shares of Changhong Huayi Compressor|||
foreign/domestic listed company by controlling shareholder in reporting period| Co., Ltd. (Stock code: 000404)- a company listed on the main board of the Shenzhen Stock Exchange, accounting for30.60% of the equity of Changhong Huayi Compressor Co., Ltd.2. As of December 2022, Sichuan Changhong directly and indirectly holds 1,990,518,000 ordinary shares and preferred shares in total of Changhong Jiahua Holdings Co., Ltd. (Stock code: 03991) - a company listed on the main board of Hong Kong Stock Exchange, accounting for 77.44% of the whole ordinary shares and preferred shares under the name of Changhong Jiahua Holdings Co., Ltd.3.As of December 31, 2022, Sichuan Changhong directly holds 68,000,000 shares of Sichuan Changhong Minsheng Logistics Co., Ltd (stock code:836237)- the company with shares transferring in National Equities Exchange and Quotations, accounting for 70.274% of the equity of Sichuan Changhong Minsheng Logistics Co., Ltd.
3. Controlling shareholder changes in reporting period□Applicable  √Not applicable
Controlling shareholder stays the same in Period.
(iii) Actual controller of the Company and its person acting in concert
1. Nature of actual controller: local state-owned assets management
Actual controller| Legal rep./person in charge of unit| Dated founded| Organization code| Main business
 State-owned Assets Supervision & Administration Commission of Mianyang Municipality|--|--|--| State-owned Assets Supervision & Administration Commission of Mianyang Municipality is entrusted by the same level government, together performs decision-making and management of state-owned asset owners, and is one organization which executes comprehensive management and supervision on its belonged state-owned assets.
 Equity controlling of other foreign/domestic listed company by actual controller in reporting period| Not Applicable|||
3. Changes of actual controller in Period□Applicable  √Not applicable
Actual controller stays the same in Period
4. Property rights and the block diagram of the control relationship between the Company and the actual control(ended as 31st December 2022)
Sichuan Provincial Finance Department State-owned Assets Supervision &
Administration Commission of Mianyang
5. Actual controller controlling the Company by means of entrust or other assets management□Applicable √Not applicable
(iv) The total number of shares pledged by controlling shareholders or the first majority shareholder and its persons acting in concert accounts for 80% of the shares held by them
(v)Other legal person’s shareholders with over ten percent shares held 10%.□Applicable √Not applicable
(vi) Actual controller controlling the Company by means of entrust or other assets management
IV. The specific implementation of shares repurchased/buy-back during the reporting period(i) Implementation progress of shares buy-back
Changhong Meiling Co., Ltd.
Sichuan Changhong Electronics Holding Group Co., Ltd.
Sichuan Changhong Electric Co., Ltd.
CHANGHONG (HK) TRADING LIMITED
Scheme disclosure time| Number of shares to be repurchased/buy-back| Percentage of total share capital| Amount to be repurchased/buy-back| Proposed repurchase/buy-back period| Purpose| Quantity repurchased/b uy-back(shares)| The ratio of the number of shares repurchased to the underlying shares involved in the equity incentive plan (if applicable)
 July 28,2020 anf August 25,2021|25,074,181 shares,;-50,148,363kshares|2.40%-4.80%| Not less than 50 million yuan and not more than 100 million yuan.| August 18, 2020 and February 18, 2022| Buy-back of the B-share will be canceled in accordance with the laws and registered capital of the Company will be reduced accordingly|14,674,166|-
Note: The company’s 40th session of the 9thBOD, the 21st session of the 9thBOS, and the 3rd extraordinary general meeting of shareholders in 2020 held on July 27,2020 and August 18, 2020 deliberated and approved the Proposal on the Repurchase of Part of Domestically Listed Foreign Shares (B Shares) of the Company. With purpose of continuing the implementation of B-share repurchase, the Continue Implementation and Adjustment Partially of the Repurchase Program of Certain Domestic Listed Foreign Shares (B Share) was deliberated and approved by the 11th session of 10th BOD, 9th session of 10th BOS and Third Extraordinary Shareholders General Meeting of 2021 dated August 24, 2021 and September 10, 2021. Found more on announcement (Notice No.:2020-047, 2020-048, 2020-049, 2020-063, 2020-066, 2020-067, 2020-068, 2020-069 and 2021-075) released on appointed media China Securities Journal, Securities Times, Hong Kong Commercial Daily and Juchao Website.
The company repurchased its shares for the first time from November 4, 2020 to February 18, 2022, and repurchased 14,674,166 shares of the company by centralized bidding through a dedicated securities account for repurchase, accounting for 1.4048% of the company’s total share capital, the highest transaction price was HK$2.36/share, the lowest transaction price was HK$1.87/share, and the total amount of self-owned funds paid was HK$32,558,454.08 (excluding transaction fees such as stamp duty and commission). Cancellation of the aforementioned shares are being completed in Shenzhen Branch of CSDC on March 2, 2022,
After deliberation and approval by the Company's 2021 annual General Meeting of shareholders held on April 28,2022, the total share capital of the Company has been reduced from 1,044,597,881 shares to 1,029,923,715 shares.found more on announcement (Notice No.:2022-011,2022-033) released on appointed media China Securities Journal, Securities Times, Hong Kong Commercial Daily and Juchao Website.
(ii) Implementation progress of reducing holdings of shares buy-back by centralized bidding
The Company had no preferred stock in the Period
Type of audit opinion| Standard unqualified opinion
 Date for signing the report| March 30,2023
 Name of audit institute| Shine Wing Certified Public Accountants (LLP)
 Serial of Auditing Report| XYZH/2023CDAA7B0137
 Name of CPA| Wang Xiaodong, Tu Xiaofeng
To Shareholders of Changhong Meiling Co., Ltd.:
I.Auditor’s opinion
We, as the auditors, audited the financial statements of Changhong Meiling Co., Ltd. (the “Company”), which included the consolidated balance sheet as of 31 December 2022, the consolidated statement of income, the consolidated statement of cash flow and the consolidated statement of changes in equity of the Company for Current Year ended 31 December 2022, together with the relevant notes thereto.
We are the view that the attached financial statements are prepared in accordance with the Business Accounting Standards in all material aspects, which reflect fairly the consolidated financial position of the Company as of 31 December 2022 and the operating results and cash flow of the Company for Current Year of 2022.
II. Basis for audit opinions
We conducted this audit under the requirements of the Auditing Standards of the Certified Public Accountant of the PRC. The section headed “Certified Public Accountant’s responsibility for audit of financial statement”in the audit report has further clarified our responsibilities under these standards. Pursuant to the code of professional conduct as certified public accountant in the PRC, we are independent of the Company and have performed other responsibility as required by our professional ethics. We believe that the audit evidence obtained by us is sufficient and adequate, which provides foundation for us to issue audit opinion.
III.Key audit issues
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. The key audit matter we identified is as follows:
1.Recognition of revenue|
 Please refer to note (iv) 30 and note (vi) 48.|
 Key audit matters| Audit address
 Sales revenue of the Company was mainly sourced from sales of refrigerator, air conditioner, small household appliances and kitchen and washing machines to both domestic and overseas customers. As indicated in note(vi) 48 of the financial statement - Operating income and cost, the operating income was RMB20,215,220,192.20 in 2022. Since the truthfulness and completeness of revenue recognition has material impact on operating results, we attached great importance to recognition of sales revenue.|1) Understand and evaluate the design and effectiveness of the operation of internal control related to revenue recognition;2) Check whether the revenue recognition conforms to the provisions of the criteria;3) Implement analytical review procedures, including analysis of annual, monthly and seasonal revenue fluctuations of major products, changes in major customers, and changes in sales prices and gross margins;4) 1) Implement detailed test procedures, check the supporting documents related to business revenue recognition, and determine whether the conditions for revenue recognition are met and whether the time point of revenue recognition is correct;5) For significant accounts receivable balances and the amount of sales revenue recognized during the period, we have implemented a positive letter confirmation procedure to check whether there are significant differences from the book value. For the letter back differences (if any), we have identified the reasons for the differences and implemented further audit procedures;6) review collection of trade receivables, confirm the conformity between the entities owing receivables and name of customers to verify whether there was collection of receivables from third parties, to review the truthfulness of the collection and revenue;7) review collection of receivables in subsequent period;8) make cut-off test and analysis re-review on revenue.
2.Capitalization of development expense|
 Please refer to note (iv)21 and note (vi)20|
 Key audit matters| Audit address
The development expense occurred for research and development of non-patent technology in2022 was RMB135,753,117.26, which was capitalized and accounted for as development expense in the consolidated financial statement. Development expense could only be capitalized upon satisfaction of all the capitalization conditions set out in note (iv) 21 to the financial statement. Since to confirm whether all the capitalization conditions are met requires the management to make significant judgment and estimate, we deem this matter important in the context of our audit.|1) Understand the key control of capitalization of development expenditures, implement internal control audit procedures, understand the scope and accounting methods of development expenditures, understand and make research and development on related control systems and processes, and test the effectiveness of relevant internal control design and operation;2) Implementation:  compare the developed projects in intangible assets with machinery models for external sales, and re-verify the truthfulness of capitalization of  completely developed projects3) Dual purpose testing: inspect the project reports and inspection and acceptance reports formed during the research and development and commercialization of developed products, and judge the sufficiency of basis for accounting of development expense
The management of Changhong Meiling Co., Ltd. (the “Management”) is responsible for other information which includes the information covered in the Company’s 2022 annual report excluding the financial statement and our audit report.
The audit opinion issued by us for the financial statement has not covered other information, for which we do not issue any form of assurance opinions.
Considering our audit on financial statements, we are liable to read other information, during which, we shall consider whether other information differs materially from the financial statements or that we understand during our audit, or whether there is any material misstatement.
Based on the works executed by us, we should report the fact if we find any material misstatement in other information. In t his regards, we have nothing to report.
V. Responsibilities of management and those charged with governance for the financial statements
The management is responsible for the preparation of the financial statements in accordance with the Accounting Standards for Enterprise to secure a fair presentation, and for the design, establishment and maintenance of the internal control necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the management is responsible for assessing the Company’s ability to continue as a going concern, disclosing matters related to going concern and using the going concern assumption unless the management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Company’s financial reporting process.
VI. Responsibilities of the auditor for the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an audit report that includes our audit opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the CAS will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.
As part of an audit in accordance with the CAS, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
(1) identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and
appropriate to provide a basis for audit opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
(4) Conclude on the appropriateness of the management’s use of the going concern assumption and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required by the CAS to draw users’attention in audit report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify audit opinion. Our conclusions are based on the information obtained up to the date of audit report. However, future events or conditions may cause the Company to cease to continue as a going concern.
(6) Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Company to express audit opinion on the financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for audit opinion.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, related safeguard measures.
From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in the auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in the auditor’s report because of the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Chinese CPA: Tu Xiaofeng
Beijing  China  30 March 2023 Shine Wing Certified Public Accountants
(LLP)
Chinese CPA: Wang Xiaodong,(Engagement partner)
Units in Notes of Financial Statements is RMB
Prepared by CHANGHONG MEILING CO., LTD.December 31, 2022
Items| December 31,2022| January 1,2022
 Current assets:||
 Monetary funds|6,839,421,779.13|5,938,823,396.21
 Settlement provisions||
 Capital lent||
 Trading financial assets|57,660,588.67|17,997,086.19
 Derivative financial assets||
Note receivable||2,216,752.22
 Account receivable|1,306,871,945.85|1,440,874,691.28
 Receivable financing|1,446,358,719.88|1,808,109,301.56
 Accounts paid in advance|45,859,491.55|29,766,797.34
 Insurance receivable||
 Reinsurance receivables||
 Contract reserve of reinsurance receivable||
Other account receivable|88,354,803.24|111,652,635.86
 Including: Interest receivable||
 Dividend receivable||
 Buying back the sale of financial assets||
 Inventories|1,710,306,933.71|1,356,357,419.80
 Contractual assets|3,530,922.13|
 Assets held for sale||