Zhitong Financial APP learned that on May 5, the Shenzhen Stock Exchange issued an annual report inquiry letter to Meisheng Culture and Creative Co., Ltd. (Meisheng Culture, 002699.SZ). The inquiry letter points out that Daxin Accounting firm (Special General Partnership) issued an audit report with reservations on the company's 2021 financial report, the matters involved include the illegal occupation of funds by the controlling shareholders and their related parties, the acquisition of equity interests in Jingdezhen Xinyin Investment and Development Co., Ltd., as well as internal control failures such as fund management and external guarantees. According to the annual report, the company's controlling shareholders and related parties have transferred a total of 2.3341756 billion yuan and 1.8114047 billion yuan through indirect transfers in 2021, with a balance of 632.6826 million yuan as of December 31, 2021. As of the date of disclosure of the annual report, the balance of funds occupied in violation of regulations was 621.0236 million yuan. According to the actual situation of the occupation of funds, the company is requested to specify in detail the time, amount and mode of occupation of each fund, whether it complies with the relevant examination and approval process of the company, and the main responsible person, and state the specific time and amount of repayment of funds by the controlling shareholders.