Zhitong Financial APP learned that on April 29th, the Shenzhen Stock Exchange issued an annual report inquiry letter to Xinjiang Machinery Research Institute Co., Ltd. (Xinyan Co., Ltd., 300159.SZ). The inquiry letter points out that the 2021 audit report shows that the book balance of equipment purchase prepaid by Xinyan subsidiary tomorrow to Chengdu Haizhi he Mechanical and Electrical equipment Co., Ltd. is 293 million yuan, with a total provision for bad debts of 285 million yuan. The above-mentioned units do not recognize the arrears of the prepaid equipment, and the company has taken judicial procedures to recover the relevant prepayments, and the accountant has not obtained the relevant ruling, so it is impossible to judge the accuracy of the presentation of the company's other non-current assets. The Shenzhen Stock Exchange requires Xinyan shares to explain the details of the prepaid equipment purchase funds, including, but not limited to, the purchase content, the name of the prepaid object and whether it has a relationship with the company, and the time of signing the contract, the time, amount, proportion, progress and whether it is consistent with the contract agreement, and the time, amount, basis and reasonable adequacy of the provision for bad debts in the early period.