NHL(SH:600262) Zheng Quan Zhi Xing·2025-08-25 16:30Core Viewpoint - The risk assessment report evaluates the financial operations and internal controls of Inner Mongolia North Heavy Industries Group Co., Ltd. and its relationship with Bingtong Financial Co., Ltd., highlighting the safety and liquidity of deposits and loans as key concerns [1][14]. Financial Company Overview - Bingtong Financial Co., Ltd. was established on June 4, 1997, with a registered capital of 634 million yuan [1]. - The company’s shareholders and their contributions are fully detailed, with a total contribution of 634 million yuan [1]. Business Scope - The financial company engages in various activities including accepting deposits, providing loans, bill discounting, and financial consulting services [2]. Internal Control Objectives - The financial company aims to establish a comprehensive internal control system that is effective, independent, and involves all personnel [2]. Internal Control Structure - The company operates under a governance structure that includes a board of directors, supervisory board, and management team, ensuring clear responsibilities and checks and balances [3]. Risk Identification and Assessment - An internal audit department is established to oversee and manage risks associated with the company's economic activities [3]. Control Activities - The financial company has implemented various management measures to control funding risks, including strict adherence to regulations and internal policies [4]. - The company ensures the safety of member unit deposits through principles of equality, voluntariness, and good faith [4]. Loan Management - A comprehensive credit management system is in place, including a separation of duties in the loan approval process [5][6]. Investment Management - The financial company focuses on fixed-income investments, adhering to a structured investment management system to mitigate risks [7][8]. Operational Performance - As of June 30, 2025, the financial company reported bank deposits of 33.34 billion yuan and a net profit of 3.27 billion yuan for the first half of 2025 [9][10]. Regulatory Compliance - The financial company meets all regulatory requirements, including a capital adequacy ratio of 20.76%, which exceeds the minimum requirement of 10.5% [11][12]. Deposit and Loan Status - The company maintains a deposit balance of 1.33 billion yuan with Bingtong Financial Co., Ltd., ensuring good safety and liquidity [13]. Risk Assessment Conclusion - The financial company has demonstrated sound operational performance and effective risk management practices as of mid-2025, with no significant deficiencies identified [14].