TigerResearch/tigerbot-earning-plugin huggingface dataset:
| Before||| Shares  Increase/decrease (+/-)|||| After|
| Shares| Percenta ge (%)| New issues|as divide nd conver ted from profit| Shares as dividend converte d from capital reserves| Other| Subtot al| Shares| Percen tage(%)
1. Restricted shares|1,898,306|0.32%|0|0|0|0|0|1,898,306|0.32%
1.1 Shares held by the state|0|0.00%|0|0|0|0|0|0|0.00%
1.2 Shares held by state- own Legal-person|3,326|0.00%|0|0|0|0|0|3,326|0.00%
1.3 Shares held by other domestic investors|1,894,980|0.32%|0|0|0|0|0|1,894,980|0.32%
 Among which: shares held by domestic legal person|1,894,980|0.32%|0|0|0|0|0|1,894,980|0.32%
Shares held by domestic natural person|0|0.00%|0|0|0|0|0|0|0.00%
1.4 Oversea shareholdings|0|0.00%|0|0|0|0|0|0|0.00%
 Among which: shares held by oversea legal person|0|0.00%|0|0|0|0|0|0|0.00%
 Shares held by oversea natural person|0|0.00%|0|0|0|0|0|0|0.00%
2. Unrestricted shares|594,080,786|99.68%|0|0|0|0|0|594,080,786|99.68%
2.1 RMB ordinary shares|526,475,543|88.34%|0|0|0|0|0|526,475,543|88.34%
2.2 Domestically listed foreign shares|67,605,243|11.34%|0|0|0|0|0|67,605,243|11.34%
2.3 Oversea listed foreign shares|0|0.00%|0|0|0|0|0|0|0.00%
2.4 Other|0|0.00%|0|0|0|0|0|0|0.00%
3. Total shares|595,979,092||0|0|0|0|0|595,979,092|
||100.00%|||||||100.00%
□ApplicableNot applicable Approval of share changes:
□ApplicableNot applicable Transfer of share ownership:□ApplicableNot applicable
Other information that the Company considers necessary or is required by the securities regulator to be disclosed:□ApplicableNot applicable
2. Changes to Total Shares, Shareholder Structure andAsset and Liability Structures
III Shareholders andActual Controller
1. Shareholders and Their Shareholdings at the Period-End
Number of ordinary shareholders|48,233| Number of ordinary sharehol ders at the month- end prior to the disclosu re of this Report|45,859| Number of preferred shareholders with resumed voting rights(if any)|0| Number of preferred shareholders with resumed voting rights at the month-end prior to the disclosure of this Report (if any)|0
||5% or greater shareholders or top 10 shareholders|||||
 Name of shareholder  Shares, marked in pledge or frozen| Nature of| Shareho lding| Total shares| Increase/decr|| Unrestricted shares held|
 Status  Shares|shareholde r|percenta ge|period-end held at the|ease in the  Reporting  Period|shares held  Restricted||
Shenzhen Investment Holdings Co., Ltd.  State- owned|301,414,637|||3,326||||||
legal person 50.57%|||0||301,411,311|||||
 Shenzhen State- owned Equity Management Co., Ltd.  Domestic non-state- owned 6.38%|38,037,890||0|0|38,037,890|||||
legal person||||||||||
 China Orient Asset Management Co., Ltd.  State- owned legal person 2.77%|16,491,402|-6,744,998||0|16,491,402|||||
 Duan Shaoteng  Domestic natural person 0.29%|1,755,565||0|0|1,755,565|||||
 Shenzhen Duty- Free Commodity Enterprises Co., Ltd.  Domestic non-state- owned 0.29%|1,730,300||0|1,730,300|||0|||
legal person||||||||||
 YangYaochu  Domestic natural person 0.27%|1,640,984|140,600||0|1,640,984|||||
 CITIC Securities Company Limited  State- owned legal person 0.25%|1,545,368|1,545,368||0|1,545,368|||||
 Li Xinyi  Domestic natural person 0.25%|1,500,000|-2,050,100||0|1,500,000|||||
 Shenzhen Hengbang Zhaofeng Private Equity Fund Management Co., Ltd.-Hengbang XiangshangWin- Win Growth No.1 Private Equity Investment Fund  Other 0.22%|1,303,100|1,303,100||0|1,303,100|||||
 Mai Furong  Domestic natural person 0.20%|1,244,596|141,500||0|1,244,596|||||
 Strategic investor or general legal person becoming a top-10 ordinary shareholder due to rights issue (if any)  N/A||||||||||
Related or acting-in-concert parties among the shareholders above  The largest|shareholder,| Shenzhen| Investment| Holdings|| Co.,| Ltd.,|is|the|controlling
|shareholder of the Company and Shenzhen State-owned EquityManagement Co., Ltd.And the|||||||||
the other shareholders.| Company does not know whether there are related parties or acting-in-concert parties among|||||||||
 Explain if any of the shareholders above was involved in entrusting/being entrusted with voting rights or waiving voting rights  N/A||||||||||
 Special account for share repurchases (if any) among the top 10 shareholders  N/A| Top 10 unrestricted shareholders||||| Shares by type||||
 Name of shareholder| Unrestricted shares held at the period- end|||| Type|||| Shares|
Shenzhen Investment Holdings Co., Ltd.||301,411,311| RMB common share|301,411,311
 Shenzhen State-owned Equity Management Co., Ltd.||38,037,890| RMB common share|38,037,890
 China OrientAsset Management Co., Ltd.||16,491,402| RMB common share|16,491,402
 Duan Shaoteng||1,755,565| RMB common share|1,755,565
 YangYaochu||1,640,984| Domestically listed foreign share|1,640,984
 CITIC Securities Company Limited||1,545,368| RMB common share|1,545,368
 Li Xinyi||1,500,000| RMB common share|1,500,000
Shenzhen Hengbang Zhaofeng Private Equity FundManagement Co., Ltd.-Hengbang XiangshangWin- Win Growth No.1 Private Equity Investment Fund||1,303,100| RMB common share|1,303,100
 Mai Furong||1,244,596| Domestically listed foreign share|1,244,596
 You Jianping||1,214,700| RMB common share|1,214,700
 Related or acting-in-concert parties among top 10 unrestricted public shareholders, as well as between top10 unrestricted public shareholders and top 10 shareholders| The largest shareholder, Shenzhen Investment Holdings Co., Ltd., is the controlling shareholder of the Company and Shenzhen State-owned Equity Management Co., Ltd. And the Company does not know whether there are related parties or acting-in-concert parties among the other shareholders.|||
 Top 10 ordinary shareholders involved in securities margin trading(if any)| N/A|||
Indicate by tick mark whether any of the top 10 ordinary shareholders or the top 10 unrestricted ordinary shareholders of the Company conducted any promissory repo during the Reporting Period.
Name of controlling shareholder| Legal represen| Date of establishment| Unified social credit code||||
|tative/pe rson in|||| Principal activity||
|charge||| To execute investments and M&A on|||
such banks,||||financial|equity||as
and||||securities,|insurance,||funds
||||guarantees|and||pseudo-banking
to in property||||equity;|engage||the
Shenzhen Investment Holdings Co., Ltd.| He Jianfeng|||development and operation business within the scale of legally acquire the|||
services strategic emerging||13 October 2004|914403007675664218|land use right; to execute investments and|in||
||||industry; to execute the investment,|||
and of the||||operating||management|
||||state-owned equities|||of the wholly-
stock-||||owned,|controlling||and
||||participating enterprises through the|||
such the||||methods||as|restructuring
|||integration,||capital|operation||and
|||assets|disposal;||other|business|
|||developed with the authority from the|||||
||| Municipal|| State-owned||| Assets
||| Supervision||and| Administration||
||| Commission (if||the|activity||needs
|||approval|as|required||by|state
|||regulations, it shall not be operated until it is approved).|||||
| Shenzhen TextileA (000045) holds 234.07 million shares, accounting for 46.10%; SPGA (000029) holds 642.88 million shares, accounting for 63.55%; Shenzhen UniverseA (000023) holds 9.59 million shares, accounting for 6.91%; Ping’an (601318) holds 962.72 million shares, accounting for 5.27%; Guosen Securities (002736) holds 3,223.11 million shares, accounting for 33.53%;|||||||
 Shareholdings of the controlling shareholder in other listed companies at home or abroad in this Reporting Period accounting for 8.00%;| Guotai Jun’an (601211) holds 609.43 million A-shares and 103.37 million H-shares,|||||||totally
 Telling  Telecommunication (000829) shares,|holds|195.03|million|accounting||for|18.89%;|
| Shenzhen International (00152) holds 952.01 million shares, accounting for 43.39%; Beauty Star (002243) holds 604.82 million shares, accounting for 49.96%; BayArea Development (00737) holds 2213.45 million shares, accounting for 71.83%; Infinova (002528) holds 315.83 million shares, accounting for 26.35%; EternalAsia (002183) holds 388.45 million shares, accounting for 18.30%; Shenzhen Energy (000027) holds 6.77 million shares, accounting for 0.14%; Bank of Communications (601328) holds 9.52 million shares, accounting for 0.01%; Techand (300197) holds 113.98 million shares, accounting for 4.84%;|||||||
Vanke (02202) holds 77.27 million shares, accounting for 0.67%.
Change of the controlling shareholder in the Reporting Period:□ApplicableNot applicable
The controlling shareholder remained the same in the Reporting Period.
3.Actual Controller and ItsActing-in-Concert Parties
Nature of the actual controller: local institution for state-owned assets management
Type of the actual controller: legal person||||||||
 Name of actual controller| Legal representative/ person in charge| Date of establishment| Unified social credit code|| Principal activity|||
(I) and|||| Implementing||practicing||state,
provincial and|||||municipal||laws|and
related to||||regulations|management|||on
assets,||||state-owned|drafting||local|laws,
and||||regulations,|policies|||about
||||management on state-owned assets, and organizing implementation activities upon approvals. Intending to draft supervision||||
systems||||and methods about operational||||
 ShenzhenMunicipal State-ownedAssets Supervision and Administration Commission assets,||||state-owned|and||organizing|
| WangYongjian|1 July 2004| K31728067|implementation activities.(II) On the basis of authorization from municipal government, fulfilling duties of||||
investors according||||regulations, and protecting the rights and||to|laws|and
interests investors||||of||for|state-owned|
||||assets according to laws||||
(III) charge|||| Taking|of|| Party-building|
||||work for enterprises in its supervision and organs entrusted||||
(IV) the|||| Undertaking|supervision|||over
assets||||state-owned||of|municipal|
||||enterprises, strengthening management on state-owned assets, further perfecting the||||
management mechanism for state-owned|||||||||
assets||with|the|unification|||of|power,|
obligation,|||and|duties,|as|well||as|the
combination of managing assets, people, and affairs(V) Being responsible for hedging and appreciation of the value of state-owned|||||||||
assets||of enterprises||in its|||supervision,||
establishing|||and|perfecting|||the|index|
system for hedging and appreciation of the value of state-owned assets, setting out assessment standards, supervising on hedging and appreciation of the value of|||||||||
state-owned|||assets|of|enterprises|||in|its
supervision by statistics, audit, and check, and urging enterprises in its supervision to fulfill social duties|||||||||
(VI)|| In|charge|of|researching||||and
preparing|||the|general|planning||||for
transformation and development of state-|||||||||
owned|||enterprise|in|its||supervision,||
guiding and boosting transformation and|||||||||
re-organization||||of|||state-owned||
enterprises, prompting the construction of|||||||||
modern|||enterprise|system,|||carrying||
forward operation of state-owned capital, pushing the strategic adjustment on state- owned economy layout and structure, and making state-owned capital play the role|||||||||
in|significant||industries||and||key|fields|
including|||national|security,||||national|
economy lifeline, etc.(VII) Directing and propelling enterprises|||||||||
in|its|supervision||to|perfect||company||
governance|||structure,||||intensifying||
construction|||of| Board|and|| Supervision||
 Committees|||of|enterprises||||in|its
supervision, and forming the governance|||||||||
mechanism|||with|specific||||duties,|
coordinating|||operation,||and||effective||
counterbalance(VIII)Assuming the management work of income distribution for enterprises in its supervision, and standardizing the income|||||||||
distribution||||and|position-related||||
consumption|||over|people||in|charge||of
enterprises in its supervision(IX) In line with rules of municipal Party|||||||||
committee,|||appointing||and||dismissing,||
appraising, as well as, in accordance with|||||||||
business|||performance,||rewarding||||and
punishing people in charge of enterprises|||||||||
in|its||supervision|by|applying|||legal|
procedures,|||establishing||the||mechanism||
of|selecting||and|choosing|||candidates||
meeting the|||requirements||||of socialist||
market|||economy|system||and||modern|
enterprise|||system,|and|perfecting||||the
incentive and control system for operators(X) Being responsible for appointing or|||||||||
recommending||||board|||directors,||
supervisors,||| CFOs|to|enterprises|||in|its
supervision,|||and|auditing||on|economic||
duties of people in charge of enterprises in its supervision according to rules about|||||||||
management|||authorization|||to|people||in
charge of enterprises|||||||||
|(XI) In charge of preparing the draft of|||||||||
|budgets||and|final||accounts|||of|annual
|state-owned capital of enterprises in its|||||||||
|supervision,|||including|||it|to||the
|government|||budget||system,||organizing||
|the|execution||upon||approvals,||||and
|collecting earnings of state-owned capital handed in by enterprises in its supervision|||||||||
|(XII)| In|charge||of|strategy||research,||
|policy|formulation,||||and|guidance|||for
|transformation,|||development,||||and||asset
|management|||related||to||collectively-||
|owned enterprises|||||||||
|(XIII)|| Assuming|||other||assignments||
|assigned||by municipal|||government||||and
Shareholdings of the actual controller in other listed companies at home or abroad in|superior departments|||||||||
| Listed companies such as the Shenzhen Airport, YTP, Shenzhen Energy, Shenzhen Zhenye, Shenzhen Tagen and SDGI.|||||||||
this Reporting Period
Change of the actual controller in the Reporting Period□ApplicableNot applicable
The actual controller remained the same in the Reporting Period.
Indicate by tick mark whether the actual controller controls the Company via trust or other ways of asset management.□ApplicableNot applicable
6. Limitations on Shareholding Decrease by the Company’s Controlling Shareholder, Actual Controller, Reorganizer and Other CommitmentMakers
Progress on any share repurchase□ApplicableNot applicable
Progress on reducing the repurchased shares by means of centralized bidding□ApplicableNot applicable
Type of the independent auditor’s opinion| Unmodified unqualified opinion
 Date of signing this report|24March 2023
 Name of the independent auditor| Baker Tilly China Certified PublicAccountants (LLP)
 Reference number ofAudit Report| Baker TillyYZ[2023]No. 13206
 Name of the certified public accountants| Chen Zihan, Zhong Qinfang
Text of theAuditor’s Report
All shareholders of Shenzhen Properties & Resources Development (Group) Ltd.:
1. Opinion
We have audited the financial statements of Shenzhen Properties & Resources Development (Group) Ltd. (the “Company”), which comprise the consolidated and parent company balance sheets as of 31 December 2022, the consolidated and parent company statements of income, cash flows and changes in shareholders’equity for the year then ended, as well as the notes to the financial statements.
In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated and parent company financial position of the Company at 31 December 2022, and the consolidated and parent company operating results and cash flows for the year then ended, in conformity with the ChineseAccounting Standards (CAS).
2. Basis for Opinion
We conducted our audits in accordance with the Audit Standards for Chinese Registered Accountants. Our responsibilities under those standards are further described in the Auditor’s Responsibilities forAudit of Financial Statements section of our report.We are independent of the Company in accordance with the China Code of Ethics for Certified PublicAccountants, and we have fulfilled our other ethical responsibilities in accordance with the said Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
3. Key audit items
Key audit items are the items that are considered most important for the audit of the current financial statements based on our professional judgment. The response to these items is based on the audit of the financial statements as a whole and the formation of audit opinions.We do not comment on these items separately.
||| Key audit item|||||||| Audit response|||||
1. Recognition and measurement of revenue from real estate development and sales||||||||||||||||
 SZPRD achieved a revenue of RMB1.914 billion from real estate development projects in 2022, accounting for 51.60% of the total operating revenue. SZPRD confirms revenue from real estate development projects when all the following conditions||||||||| Our audit procedures for this key audit issue include: Understanding and sampling key control measures related to|||||||
|||||||||property|sales|business|to|evaluate|the|effectiveness|of
are|met: (1)| Real|estate|products|of|sales|contracts|under|implementation of control procedures. Obtaining and reviewing completion acceptance documents of projects; reviewing property sales contracts and verifying the authenticity of revenue from property sales recognized in this year; checking original collection certificates or certificates of|||||||
development are completed and accepted; (2) Irreversible sales||||||||||||||||
contracts|are|signed|and|buyers’|payment||certificates|are||||||||
received; (3) Notice of property acceptance is issued.||||||||||||||||
The recognition and measurement of revenue from real estate business has a significant impact on the operating results of SZPRD, which may be inaccurately measured or recognized in||||||||bank mortgage procedures to determine whether full payment||||||||||
||||||||amount|is|received;||reviewing|admission|||notice|or|other
delivery||||||||supporting||documents||on|of|properties||to|evaluate|
improper|accounting||period.| Therefore,|we|regard|the|whether revenue from property sales meets the conditions for revenue recognition as stipulated by the Company’s accounting policy. Obtaining and reviewing supporting documents for property delivery before and after the balance sheet date to evaluate||||||||||
recognition and measurement of real estate development and sales revenue as key audit issues. For accounting policies and details of revenue from real estate development and sales, please refer to Note III, (28), VI, (37) to the financial statement.||||||||whether|revenue||from|property|sales|is|recorded||in|proper
2. Provision of increment tax on land value The Company shall pay increment tax on land value at the rate of 30-60% of extra progressive tax rate of increment amount on land value for real estate sales and development. At the end of each financial reporting period, the Management shall estimate the provision amount of increment tax on land value. When making estimation judgment, main factors to be included in consideration shall include the provisions and explanations of||||||||accounting period.||||||||||
relevant|tax|laws|and regulations,|the|amount|of estimated|| Our audit procedures for this key audit issue include: Obtaining calculation data of increment tax on land value of main real estate development projects to review and calculate the accuracy of amount of increment tax on land value accrued by the Company in this year. Combining the audit revenue from real estate sales to review the rationality of estimated amount of revenue from real estate sales made by the Management in the calculation of increment tax on land value. Combining inventory audit to review the accuracy of land cost, real estate development cost, interest expense and development||||||||||
revenue from sale of real estate minus estimated deductible land||||||||||||||||||
cost,|real|estate|development|cost,|interest|expense|and|||||||||||
development cost, etc. The actual amount in final settlement payable by SZPRD for increment tax on land value may be different from the estimated amount. As the importance of provision of increment tax on land value on the profit and loss of real estate enterprises, andManagement includes the understanding of relevant tax laws and regulations and actual practices in consideration for estimation judgment, we determine the provision of increment tax on land value of SZPRD as a key audit issue.||||||||cost|deducted|by|the| Management||in|the|calculation||of
||||||||increment tax on land value.||||||||||
4. Other Information||||||||||||||||||
The Company’s management (hereinafter referred to as the Management”) is responsible for the other information. The other information comprises all of the information included in the Company’s 2022 Annual Report other than the financial statements and our auditor’s report thereon.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.We have nothing to report in this regard.
5. Responsibilities ofManagement and Those Charged with Governance for Financial Statements
The Management is responsible for the preparation of the financial statements that give a fair view in accordance with CAS, and for designing, implementing and maintaining such internal control as the management determines is 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, as applicable, matters related to going concern and using the going concern basis of accounting unless the Management either intends to liquidate the Company or to cease operations, or have no realistic alternative but to do so.
Those charged with governance (hereinafter referred to as the “Governance”) are responsible for overseeing the Company’s financial reporting process.
6.Auditor’s Responsibilities forAudit of 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 auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with 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 these financial statements.
As part of an audit in accordance with 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 our 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.
(2) Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances.
(3) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.