The problem may lie in China which is a communist state and disregards basic human rights. China is admitted to WTO in 2001 and runs economy on the model of 996 as mentioned here by a Shanghainese to suppress Chinese wages income and exportation price in the overseas markets destroying foreign private businesses by which China exported the disparity and corruption of the de facto communist system to other countries.
All men are endowed by their Creator with unalienable Right of Liberty. Welcome to follow @CPAJim2021 on X or Twitter,a platform seriously restricted in China. https://twitter.com/CPAJim2021
The original cause of global disparity
How could China keep promises on climate change
I believe China could keep promises to reduce coal consumption if Chinese Communist party(CCP) steps down.
How to cooperate with Chinese
Myself is a Chinese. I never watch Chinese films made by Hollywood or Chinese Communist party, despite liking Hollywood's American movies mainly horrible topics. A Tencent film made by Hollywood is a disaster and mess. The best Chinese films and TV series are made by film makers in Taiwan and Hong Kong.
Timeline of Republic of China
China should support Japan and USA to remove Chinese Communist party to make it a stronger and more prosperous democracy , worthwhile for global multinational companies to have headquarters. CCP is the real obstacle of Chinese development.
Let me show you timeline:
跳出延迟退休看中国共产党养老金实质违约
(图片来源:谷歌搜索)
据Financial Team – 雪梨Cheli于2021年3月13日在Gnews发表的金融财经快讯英文版报道,中共提出逐步延迟法定退休年龄。[1]中共就把话题从是否应该延迟退休转移到怎么样延迟退休年龄是合理的。但是我们不应该被中共带偏了风向。
2013年媒体就已经报道70%以上的受访者反对延迟退休,如上图所示。可以看出延迟退休的反对声音很大,但是中共又不想明显违约,于是采用了各种犯罪手段来掩盖其实质违约。
舞弊三角
舞弊三角论(动机或压力、机会和自我合理化)提供了分析中共掩盖养老金违约犯罪方法的一个好思路。
(图片来源:每日头条)
据2012年的人民网报道,
(图片来源:人民网)
这里明显提到利益分配问题,这就是动机或压力。
2012年召开了十八大,敢想敢做的加速师上台,王岐山担任中纪委书记,此前加速师自2007年起先后担任政治局常委、军委副主席、中共国副主席,此前中共分为好几个派系,现在权力集中于习王手上,再加上中共国防火墙、媒体、司法、养老基金管理公司、卫生部、计生委等一切都是党的,就形成了舞弊的机会。2013年中共合并机构部门,整合犯罪的资源,将计生委合并到卫计委,从名字简称看就是以前只计划生育,现在要计划整个卫生健康领域,在卫生健康领域有计划用卫生奴役老百姓。从相对分权到完全集权,完美的舞弊机会。
(图片来源:谷歌搜索)
在中国共产党权力集中于习王之后,中国共产党作为一个整体追求理性经济人的目标(即自身利益最大化),利益就是中国共产党长期独裁专政,不被推翻,在养老金问题上就是养老保险收费尽可能多,养老金发放尽可能少,但是又不能明着干,比如直接降低养老金发放标准或直接提高养老保险费缴费标准,那就只能减少领取养老金的人数或提高养老保险费最低缴费基数,减少养老金的人数又不能直接击毙、下毒,只能用其他方法,这叫完美犯罪。提高养老保险费缴费基数每年都在干,几乎没人站出来反对这一做法,而且很多不明就里的人以为这是为打工仔好;以前镇压了六四运动,镇压了法轮功,镇压就镇压了,又没有遭遇严重后果,西方照样和中共做生意,让它加入WTO,让它举办2008年奥运会,放任其建立和运行防火墙违反WTO条款,防火墙一天比一天高,2020年以前放任其在新疆、西藏的种族灭绝。这样就形成了自我合理化。
当舞弊三角因素都具备后,就很可能出事情,只是时间早晚问题
如何减少养老金发放
养老保险只是中共整个社会保险庞氏骗局的一部分,支出最小化的方法可以涵盖整个社会保险金的发放领域,做法:
工伤保险,控制法院、工伤认定机构坚决不予认定驳回,控制铁路不许信访的人进站上车,让黑警把信访人员送回原籍,手段也会用到其他领域,工伤保险不予报销,如果是重度受伤,存款又不够支付医疗费用,也会因无法达到退休年龄,减少养老金发放;
医疗保险,尽量缩小保险报销范围,或控制的医院、医保机构坚决不予认定属于保险范围的疾病,法院驳回,如果没钱治病,就会因无钱治病而病死,无法达到退休年龄,减少养老金发放;
失业保险:故意用政策压缩失业保险金发放范围,减少失业保险金领取人数,方便操纵失业率误导金融市场,
掩盖疫情导致的失业。据期货资讯网2020年6月份报道,中共国的城镇登记失业率仅仅将在政府部门登记、并符合失业条件的人员统计为失业,存在明显漏算,没有很好的处理农民工的失业统计问题,例如2020年一季度调查失业率上升幅度很小,但农民工外出务工数同比减少了超过5000万。[2] 失业了,领不到失业保险金,长期没有工作,就可能未到退休年龄死亡,减少养老金发放。
养老保险,因为变老是必然事件,那就放任环境污染、交通事故、伪劣食品等致死率高的情况不管。
让劳工加强加班强度,996,也可以让劳工在达到退休年龄前死亡,还降低了产品制造成本,没时间思考宪政民主自由,世界奴隶工厂,和西方国家利益共享,掩盖了通胀,西方国家很少再向中共提5天8小时工作制,同受中共控制的劳动局、法院不管,中共宪法中所谓中共是“工人阶级先锋队”就是一句空话、最大的谎言。
让劳工使劲加班的做法在会计师事务所年度财务报表审计业务中比较常见,还能让作为财务报表审计人员的劳工没有足够时间思考会计分录、财务指标的合理性、审计证据的来源与合法性、真实性、从整个经济全面看被审计单位的合并财务报表是否遵守了会计准则、内部关联交易抵消是否充分合理、非流动资产减值准备计提是否充分等,从而让会计师事务所从技术层面协助其掩盖财务造假、统计数字造假,那些特别认真的审计人就很容易过劳死、得胃溃疡、脑溢血等疾病,没时间健身,除非转行,能够活到退休年龄的可能性小, 从这方面就可以理解为何中共始终不肯修改会计期间1月1日到12月31日的统一要求了,中共国上市公司、党企又必须在中共证券法、国资委等部门要求限定的时间内提交经审计的财务报表。需要补充的是,审计准则提到作为宏观经济指标的失业率是了解被审计单位及其环境需要了解并结合被审计单位情况分析的因素,中共对失业率数据的造假,影响会计师事务所对被审计单位的收入、存货、非流动资产等领域审计风险的评估,会让财务报表的虚假错报更难发现,这也是中共完美犯罪的表现。
生育保险,通过宣传大额礼金、宣传买房结婚的理念、涨房价等方式限制结婚,没有生育,那就没有生育保险金支出,同时还顺便涨房价把未来的税现在就通过贷款拿到了,在这个借贷关系里,借款人不是中共政权,而是那些想结婚生子买房的按揭还款人,按揭还款人为了按时还款接受996加班,不到退休年龄死亡,减少养老金发放,或假骗偷,协助中共迫害其他养老金领取人,比如推荐假医疗保健产品。
有一位GTV用户“吾心勇敢”发了一个盖特,“生活被逼到上学和如厕都抢时间的社会,行车和生产事故频发是必然!因为几乎每个人都没平和安静的心态!”[3]
,从中也可以推测出中共的舞弊犯罪方法,事故频发受益人是共匪,伪劣产品受益人也是共匪,伪劣产品包括不合格房地产、疫苗,电梯、疫苗事故致人死亡、重症、重伤,养老金也不用发了,同时认定不属于医疗保险报销范围,中共垄断的医院、墓地还要赚一把,环境污染导致无法怀孕,生育保险金也不用发了。
用生化战减少养老金领取人数
蹊跷的是, 据徐德忠和李峰编写并由中共军事医学科学出版社2015年第一次出版的《非典非自然起源和人制人新种病毒基因武器》第4章“当代基因(人制人新种病原体和致病基因)武器及其施放”第二部分” (二)人制人新种病毒生态型基因武器(生态型基因武器)”指出,
“朝鲜战争期间判定敌人发动细菌 战之原则为:其所致流行不符合其自然史!在此应该强调,此原则至今仍适用,是鉴别任何类型基因武器之“金标准”!… h-H7N9 AIV很可能在进入人群前已经某种适应性试验,故其在靶疫源地病死率较h-H5Nl Al低,但传播力强、发病率高、 区域广。此种发生和流行过程不符合人类新发自然疫源性疾病之自然史。…国际上多篇报告表明,在2013年我国流行前,北美,包括 韩国和蒙古的欧亚大陆的禽类内均早已发现H7N9 AIV;令人百思不得其解的是,我国却从未见。… 地区分布规律与流行趋势和h-H5Nl AI相比,相差悬殊,但却和SARS又十分类同:其流行先集中在珠三角,起初3个月内,仅局限于广州及其之西和南 面,继之播散至其东和北面,且至山西、北京、天津等,同时经香港和北京扩散至我国大多省区和亚欧美许多国家和地区,…h-H7N9 AI地区分布与流行趋势反常,很易和非自然起源相联系。(3)年龄分布反常:自2013年2月19日开始流行的h-H7N9
AI年龄分布十分奇特:至 2013年8月12日之年龄高峰在60(51〜79)岁左右…,中位数亦为60岁。
2014年6月27日WHO将我国整个流行分2波(2013年春与初夏为第1波,之后为第 2波):中位数为60岁;第1、2波分别为62岁、57岁。…更 令人困惑者,受世界卫生组织委托到我国进行现场调查和指导的WHO助理总干事福田敬二 (Keiji
Fukuda),在公众的通报会上坦率地指出:‘我们还看到一些不寻常的情况,例如感染 者很多都是老年人,这个原因我们现在还没有办法解释’… 流行病学工作者均知:影响传染病年 龄分布之主要因素为两类:免疫力和接触机会,且常以前者为主要。人类急性传染病多见于少 年和青壮年。人禽流感亦如此,…
人类急性传染病多见于少年和青壮年。人禽流感亦如此,如2008年WHO报告:h-H5Nl
AI平均发病年龄为21.7岁,中位数年龄20岁,90%
<40岁。理由相当简单,除接触机会外,应为免疫力:任何传染病,受染 后均产生特异性免疫力;…故即使这类少数传染病在人群中,老者均较 年轻者发病低,因前者具稍高的特异性免疫力。所以,h-H7N9 AI峰在60岁左右之年龄分布在史上绝无仅有;和其他人类急性传染病反常的唯一理由,为引起我国h-H7N9AI流行之病原体,即h-H7N9 AIV很可能由非自然起 源和非自然引入所致”。[4]
从养老金领取年龄60岁,中共试图推迟退休年龄来看,不难推测出人感染禽流感病毒H7N9感染者主要集中于60岁人群的原因是中共为了掩盖养老金违约,用基因武器对中国人发动了细菌战或叫生化战争,人为修改H7N9基因,并投放到退休金领取人喜欢去的珠三角等阳光充足、舒适、便利,
同时又是上面人民网提到的城市新移民、农村进城市民多的地方。
在2013年的人感染禽流感病毒生化战争后,中共又用中共病毒超限生物武器于2019年底对中国人发动了超限生化战争,与国外敌对势力谭德赛、打杂客合谋欺骗,用假核酸测试试剂、肛测、假疫苗欺侮中国人,使很多武汉人、辽宁人等中国人死于中共病毒,再也达不到退休年龄,再也领取不到养老金,使民企停产停业,技术工人失去经验曲线产生的熟练度和进一步的知识储备,使多数中国人更加陷入极度贫穷,这明显属于叛国。
(图片来源:新京报)
据新京报报道,2020年中共国新发癌症死亡人数达458万人,有人说是是雾霾原因导致的,笔者认为更可能是死亡原因分类认定舞弊的结果。按照国际审计准则
315号,中共病毒数据的分类认定领域就存在将中共病毒导致的死亡案例错误分类为死亡于其他疾病的风险,而中国共产党生怕因为其对老百姓发动了生化战被老百姓追究叛国罪,直接下台,中共黑帮头子免不了刑事责任,必然说谎、欺骗、舞弊,2020年由于中共病毒超限生化战,中共国开工率并不高,雾霾不会比以前年度严重,即使更严重,更可能是中共病毒被害人被火化产生的废烟废气导致的雾霾,因此新发癌症死亡人数达458万人很可能是死于中共病毒的部分数据,因为还有部分中共病毒死亡者可能还是按失踪人数处理。
让我们中国人行动起来灭掉养老金违约者、杀人犯、叛国罪犯中国共产党。
参考文献:
[1] 中共2021年延迟退休年龄. https://gnews.org/972643/
[2] 伪造失业统计数据. http://www.fazj.org/hgjj/125173.html
[3] 上学和如厕都抢时间. https://gtv.org/getter/604ca771607c4240c8b540ea
[4] 非典非自然起源和人制人新种病毒基因武器.
https://mega.nz/file/Ie5GCKYJ#qWO3kVFtc1SBc5Z952O2UhGvgzBiq0K86R44aNsyhaU
If you feel helpful for content produced, thanks for making payment for above 7.5 dollars to the Wise account as follows:
USD bank account
Account holder | Ji Yuan |
Routing number | 084009519 |
SWIFT/BIC | CMFGUS33 |
Account number | 9600 0000 0027 4533 |
Account type | Checking |
Address | TransferWise 19 W 24th Street New York NY 10010 United States |
Analysis of Ping An Insurance (Group) Company Accounts
(in RMB
million) |
2019 |
2018 |
Change |
Rate |
Column No. |
1 |
2 |
3=1-2 |
4=3÷2 |
Gross income |
1,273,091.00 |
1,082,146.00 |
190,945.00 |
17.65% |
Net earned premiums |
748,779.00 |
677,703.00 |
71,076.00 |
10.49% |
Investment income |
101,747.00 |
31,974.00 |
69,773.00 |
218.22% |
Unrealized
gains/(losses) |
44,091.00 |
-28,284.00 |
72,375.00 |
255.89% |
Financial assets at fair value through
profit or loss |
44,127 |
-27,948 |
72,075.00 |
257.89% |
Bonds |
340 |
1,677 |
- 1,337.00 |
79.73% |
Funds |
14,597 |
-12,150 |
26,747.00 |
220.14% |
Stocks |
20,989 |
-28,688 |
49,677.00 |
173.16% |
Wealth
management investments and other investments |
8,201 |
11,213 |
- 3,012.00 |
26.86% |
As at 31 December 2018 | |||||||
(in RMB million) | Row No. | Level 1 | Level 2 | Level 3 | Total | Sum of level 2 and level 3 | Ratio |
Column No. |
| 1 | 2 | 3 | 4=1+2+3 | 5=2+3 | 6=5÷4 |
Bonds | 1 | 18,343 | 151,024 | – | 169,367.00 | 151,024.00 | 89.17% |
Funds | 2 | 131,861 | 59,259 | 6,231.00 | 197,351.00 | 65,490.00 | 33.18% |
Stocks | 3 | 79,294 | 10,346 | – | 89,640.00 | 10,346.00 | 11.54% |
Wealth management investments and other investments | 4 | 4 | 270,321 | 98,256.00 | 368,581.00 | 368,577.00 | 100.00% |
Total | 5=1+2+3+4 | 229,502 | 490,950 | 104,487.00 | 824,939 | 595,437 | 72.18% |
As at 31 December 2019 | |||||||
Bonds | 6 | 15,484.00 | 210,748.00 | 59.00 | 226,291.00 | 210,807.00 | 93.16% |
Funds | 7 | 130,725.00 | 78,965.00 | 4,375.00 | 214,065.00 | 83,340.00 | 38.93% |
Stocks | 8 | 111,289.00 | 4,313.00 | 115,602.00 | 4,313.00 | 3.73% | |
Wealth management investments and other investments | 9 | 263,009.00 | 142,106.00 | 405,115.00 | 405,115.00 | 100.00% | |
Total | 10=6+7+8+9 | 257,498.00 | 557,035.00 | 146,540.00 | 961,073.00 | 703,575.00 | 73.21% |
Investee name |
Proportion of ordinary shares held |
Veolia Water (Yellow River) Investment Co., Ltd |
48.76% |
Veolia Water (Liuzhou) Investment Co., Ltd |
44.78% |
Lufax Holding Ltd |
40.61% |
Ping An Healthcare and Technology Co., Ltd |
41.27% |
Ping An Medical and Healthcare Management Co., Ltd |
38.54% |
OneConnect
Financial Technology Co., Ltd |
36.61% |
Shenzhen China
Merchants-Ping An Asset Management Co., Ltd |
38.81% |
Rights |
Circumstances that complicates judgment
of power |
Rights to appoint, reassign or remove
members of an investee’s key management personnel who have the ability to
direct the relevant activities |
CCP sets units which have substantial
rights over key personnel appointment both in Ping An and in its investees. |
Rights to appoint or remove another
entity that directs the relevant activities |
CCP’s absolute control over society |
Rights to direct the investee to enter
into, or veto any changes to, transactions for the benefit of the investor |
CCP sets units in investee, whose members
have such rights. |
Other rights (such as decision‑making
rights specified in a management contract) that give the holder the ability
to direct the relevant activities. |
CCP often communicates orally, falsifies
or deletes or burns documents in the same way it conducted in PRC Consulate to
Houston before it got shut down. |
In 2019, PAIC reported
in its income statement net impairment losses of RMB65.27bn on financial assets
and in balance sheet, loans and advances to customers and financial assets at
amortized cost of RMB2.24tn and RMB2.28tn respectively, which were two largest
numbers. Net impairment losses on loans and advances to customers were
RMB53.29bn, which were the main part of net impairment losses on financial assets but
impairment losses on financial assets at amortized cost were only RMB5.11bn or
accumulated 0.73% of gross amount.
Extract from Note “13. NET IMPAIRMENT
LOSSES ON FINANCIAL ASSETS” of year 2019
(in RMB
million) |
Net impairment
losses |
Provision
balance |
Gross
(Including interest receivable) |
Ratio of
provision |
Column No. |
1 |
2 |
3 |
4=2÷3 |
Loans and
advances to customers |
53,288.00 |
69,560.00 |
2,309,956.00 |
3.01% |
Financial
assets at amortized cost |
5,113.00 |
16,719.00 |
2,297,944.00 |
0.73% |
More interestingly,
despite increase in gross amount of financial assets at
amortized cost by 10.03% and growing macroeconomic depression in PRC, net impairment
losses on financial assets at amortized cost contracted 2.5%.
Extract of Financial assets at amortized
cost
(in RMB million) |
2019 |
2018 |
Increase by |
Column No. |
1 |
2 |
3= (1-2) ÷ 2 |
Gross amount |
2,297,944.00 |
2,088,456.00 |
10.03% |
Net impairment losses |
5,113.00 |
5,244.00 |
-2.50% |
More importantly, subsequent
measurement of both loans and advances to customers and financial assets which
were carried at amortized cost involved ECL measurement that is subject to
manipulation risk.
Misstatement risk development for the half year ended
30 June 2020
Interim Condensed Consolidated
Financial Information was given an unmodified review opinion on 27 August
2020 by HKPWC when the Hong Kong National Security Law had further
compromised rule of law and free speech, and thereon hampered objectivity and
independence of HKPWC further. Before 27 August 2020, US had suspended
recognition HK's autonomous status and Hong Kong Autonomy Act commenced
and any work of Hong Kong Accountants should be denied of any credit.
ECL misstatement risk remained because ratio of
provision is in huge disparity
(in RMB million) |
Impairment losses |
Provision balance |
Gross (Including interest receivable) |
Ratio of provision |
Loans and advances to customers |
32,302.00 |
87,501.00 |
2,281,584.00 |
3.84% |
Financial assets at amortized cost |
5,662.00 |
21,943.00 |
2,476,160.00 |
0.89% |
There was an abrupt
increase in other comprehensive loss from financial assets carried at fair value
with changes through other comprehensive income. It indicated PAIC had made use
of this pandemic to absorb or cover-up previously understated loss and significant
material impairment loss or fair value misstatement risk imbedded in its all
the financial assets it reported.
So it’s wise to divest all the Hong Kong financial instruments such as the junk toxic assets of Ping An, Tencent, HSBC or BOC and convert all your HKDs into USDs as soon as possible ahead of market turmoil.