Apple's extremely controversial 2021 annual report indicates Apple is acting as agent of Xi Jinping regime

 Apple knowingly failed to disclose segment information of Mainland China separately

When Apple disclosed segment information in its annual report, it disclosed Greater China or China segment' s information where Greater China or China include Mainland China, Taiwan and Hong Kong, inspite of knowing Taiwan being distinct from Mainland China and Hong Kong in terms of property of risks. 

On page 7 of annual report, it disclosed 

 tensions between the U.S. and China have led to a series of tariffs being imposed by the U.S. on imports from China mainland

Here China doesn't include Taiwan. There's no such tentions between Taiwan and US. 

Explanation of reasons of sales growth from China is misleading

On page 20, it claimed that Greater China net sales increased 70% during 2021 compared to 2020 due to higher net sales of iPhone, iPad and Services and the strength of the Chinese renminbi relative to the U.S. dollar. 

The statement, making financial statements users falsely think that Chinese renminbi was used in all the Greater China regions,is in conflict with the fact that Taiwan dollar, Hong Kong dollar and Chinese renminbi are used in Taiwan, Hong Kong and Mainland China respectively.

The statement, making financial statements users falsely think that the reliability of revenue number of Greater China is same among Mainland China, Taiwan and Hong Kong and is the same as that of Americas, Europe, Japan and rest of the world, is in conflict with the fact that referred work related to the China mainland-based operations of non-Chinese public companies whose principal, signing auditor is outside of China, has been unavailable to inspection carried out by Public Company Accounting Oversight Board of the United States of America because of obstruction of Xi Jinping regime.

Total net sales in 2021 rose by $91.3 billion while Greater China increased $28.06 billion, which is 30.73% of total net sales increase. Compensation relied on satisfying net sales target of  $310 billion. Net sales in 2021 exceeded the target by $55.8 billion. Net sales also influenced operating income target as net sales minus cost of sales minus operating expenses as indicated by Apple's CONSOLIDATED STATEMENTS OF OPERATIONS.

In consequence, the performance measurement of Mainland China of Apple is possibly biased and is likely to result in false promotion and compensation decisions.

Misleading statement regarding forced labour in China

It was stated in proxy statement that in 2020 Apple and its independent third-party auditors conducted 1,121 assessments of  suppliers around the world. ... to argue that it has performed sufficient work on preventing forced labour. But the statement didn't mention how many audits have been performed in China regarding concerns of stakeholders. Apple didn't even disclose what percentage Apple sourced materials or labour from Mainland China.

Referred audit work related to the China mainland-based operations of Apple, unavailabe to US PCAOB's inspection, also included understanding and testing of internal control in Mainland China, in addition to substantive procedures. Robust internal control is necessary to implement sound anti-forced labour policies. Apple's financial reporting practices of messing China with Taiwan make it difficult to report separately to what extent Apple relied on forced labour Made in China. It's very rare to see media reporting forced labour in Taiwan.

Misleading statement regarding censorship in China

Apple provided that it has adopted various policies to protect human rights. But the effect of every policy relied on internal control's effectiveness and efficiency as well as overall environment. Apple failed to answer specifically how effective the policy and internal control in China was and failed to emphasize its policy may not always be in effect.

Apple has been proactively helping Xi Jinping regime to censor Chinese by buiding Data center in Ulanqab, Inner Mongolia whose construction work was begun on 15 March 2019 and completed in 2020. The construction work was completed by China State Construction Engineering Corporation,a Chinese military PLA entity. PLA is directed by Xi Jinping.

Apple is acting as agent of Xi Jinping regime

Xi Jinping regime censored Chinese speech and made force labour to happen to benefit Apple(苹果)'s management in China. Xi Jinping regime banned  PCAOB's inspection of referred work to help Apple manipulate revenue numbers and cover up corruption possibly included in the audit papers. The words of proxy statement is more like propaganda and diplomatic words of Xi Jinping regime, unresponsive to concerns.

There is one subsidiary in China,Apple Computer Trading (Shanghai) Co., Ltd. which is subject to coercion. Xi Jinping regime has coerced many multinational companies with China business in the past for Xi Jinping's benefit, such as in the issues of Taiwan, Lithuania, Xinjiang genocide,etc.

Apple and its management should be required to be registered as foreign agent with US Department of Justice before Apple cuts off all the business relations with Mainland China.