The authenticity of a bank deposit of 4.91 billion yuan was questioned by the accounting firm PricewaterhouseCoopers. On September 2, Jingrui Holdings (01862. HK) released the preliminary results of an independent investigation: < br > < div class = "height" > < / div > 1. As of December 31, 2021, the deposit was a fixed deposit pledged to the bank< Br > < div class = "contoeight" > < / div > 2. The discrepancy between the reply letter and the oral inquiry later sent by PricewaterhouseCoopers to the bank is because the bank confirmation letter was sent to the business contact department according to the past practice, not to the centralized operation center of the bank< Br > < div class = "contheight" > < / div > 3. The information in the reply to the bank confirmation letter sent to PricewaterhouseCoopers is inaccurate, < strong > because the employees of Jingrui holding who are responsible for providing information to PricewaterhouseCoopers do not know that the deposit has been mortgaged to the bank, and the mortgage of the deposit is handled by different employees of Jingrui holding < br > < div class = "contheight" > < / div > the matter arose from the audit of the 2021 annual report of Jingrui holdings by the accounting firm PricewaterhouseCoopers. On July 21, Jingrui Holdings said in its announcement that PricewaterhouseCoopers said in its resignation letter that there were seven bank confirmation letters, which involved inquiring about the deposits of about 4.91 billion yuan from the Guangzhou and Shanghai branches of a bank, and it was necessary to further clarify the nature of these deposits< Br > < div class = "contheight" > < / div > the contents of the resignation letter show that PricewaterhouseCoopers initially sent a bank confirmation letter to the address listed on the official website of the bank involved, and then received a reply directly in March 2022 and confirmed that such deposits were unrestricted; In April 2022, PricewaterhouseCoopers contacted the centralized operation center of Guangzhou Branch and learned that the centralized operation center had not issued any reply. PricewaterhouseCoopers did not know whether the company’s personnel had contacted the bank’s customer manager about the above seven bank confirmation letters, and whether they understood the reason for the abnormal reply letters< Br > < div class = "contheight" > < / div > Jingrui holdings disclosed more details in its announcement on July 25. During the 2021 annual audit of Jingrui holdings, the information provided by the company shows that the total year-end balance of bank deposits on all bank confirmation letters is 4.91 billion yuan. These bank deposit accounts are not fund pool collection accounts, and there is no freeze, guarantee or other use restrictions< Br > < div class = "contheight" > < / div > Jingrui holdings also said in its announcement on July 25 that from the perspective of the company’s management, there is no doubt about the authenticity of the deposit of 4.91 billion yuan. The problem is whether the bank deposits are restricted, which will affect the classification of the bank deposits in the company’s consolidated financial statements< Br > < div class = "contheight" > < / div > from 9:00 a.m. on June 1, 2022, Jingrui holdings was suspended. On July 27, the company received the resumption guidelines issued by the stock exchange. One of the conditions for resumption of trading is to conduct an independent investigation into the relevant deposit matters, announce the investigation results and take appropriate remedial measures.