Securities code: 002092 securities abbreviation: Xinjiang Zhongtai Chenical Co.Ltd(002092) Announcement No.: 2022-028 Xinjiang Zhongtai Chenical Co.Ltd(002092)
Announcement on retroactive adjustment of financial data in business combinations under the same control
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without false records, misleading statements or major omissions.
1、 Basic information of this retrospective adjustment
According to the resolution of the 21st session of the 7th board of directors of Xinjiang Zhongtai Chenical Co.Ltd(002092) (hereinafter referred to as "the company" or " Xinjiang Zhongtai Chenical Co.Ltd(002092) "), the company plans to acquire 82.8391 million shares of Xinjiang Zhongtai Xinxin Chemical Technology Co., Ltd. (hereinafter referred to as "Xinxin chemical") held by the controlling shareholder Xinjiang Zhongtai (Group) Co., Ltd. (hereinafter referred to as "Zhongtai group"), The equity delivery was completed on July 31, 2021. After the above equity acquisition, Xinxin chemical became a non wholly-owned subsidiary of the company.
The actual controllers of the company and Xinxin chemical are Xinjiang Zhongtai (Group) Co., Ltd., and the control is not temporary. Therefore, the merger of Xinxin chemical by the company is under the same control. According to the relevant provisions of the accounting standards for Business Enterprises No. 20 - business combination, for the holding merger under the same control, the reporting entity formed after the merger is deemed to have been integrated since the final controller began to implement control, which is reflected in its consolidated financial statements, that is, the reporting entity composed of the parent and subsidiary companies formed after the merger, Both its asset scale and its operating results are continuously calculated. When preparing the consolidated financial statements in the current period of consolidation, adjust the opening amount of the consolidated balance sheet and the relevant items of the comparative statements. It is deemed that the consolidated reporting entity has existed in the previous period.
2、 Impact of business combination under the same control on the opening balance of the consolidated balance sheet
Cumulative impact of changes in the scope of the above consolidated statements on shareholders' equity items
Unit: RMB
January 1, 2021
Influence amount after retroactive adjustment of shareholders' equity before retroactive adjustment
After adjustment - before adjustment
Share capital 2146449598.00
Capital reserve 9433921588.91 9362776772.53 71144816.38
Other comprehensive income -18574890.93 -17213956.25 -1360934.68
Special reserve 10860111.75 9829235.55 1030876.20
Surplus reserve 809044608.41 809044608.41
Undistributed profit 6553010698.95 6552340706.17 669992.78
Shareholders' equity attributable to the parent company 18934711715.09 18863226964.41 71484750.68 total
Minority owner's equity 2589641936.90 248794762.37 101694174.53
Total shareholders' equity 21524353651.99 21351174726.78 173178925.21
The impact of changes in the above items on the consolidated income statement in 2020:
Unit: RMB
Influence amount before retroactive adjustment after retroactive adjustment of income statement
After adjustment - before adjustment
Operating income 84214670576.65 84197018125.02 17652451.63
Operating cost 79373477610.90 79375040980.38 -1563369.48
Taxes and surcharges 252652525.17 249905324.07 2747201.10
Sales expenses 2592905418.85 2583013281.43 9892137.42
Administrative expenses 642336518.07 637878306.38 4458211.69
R & D expenses 27169555.04 25859526.30 1310028.74
Financial expenses 1151983669.43 1147194166.20 4789503.23
Other income 105544380.67 104587431.99 956948.68
Investment income -94713075.73 -95172588.71 459512.98
Income from changes in fair value 85903874.73 85903874.73
Credit impairment loss -86701668.43 -86481504.20 -220164.23
Asset impairment loss -5038087.93 -5038087.93
Income from asset disposal 15731043.75
Operating profit 194871746.25 197656709.89 - 2784963.64
Non operating income 8691213.64 8488804.79 202408.85
Non operating expenses 35063469.63 34426400.19 637069.44
Total profit 168499490.26 171719114.49 - 3219624.23
Income tax expense 214816349.43 214849374.06 - 33024.63
Net profit -46316859.17 -43130259.57 -3186599.60
Influence amount before retroactive adjustment after retroactive adjustment of income statement
After adjustment - before adjustment
Net profit attributable to shareholders of the parent company: 144531237.95 145961468.66 -1430230.71
Profit and loss of minority shareholders -190848097.12 -189091728.23 -1756368.89
Earnings per share
(I) basic earnings per share 0.0673 0.0680
(II) diluted earnings per share 0.0673 0.0680
3、 Description of the board of directors on this retrospective adjustment
The board of Directors believes that the company's retroactive adjustment of the financial statement data related to the business combination under the same control complies with the accounting standards for business enterprises issued by the state and its relevant guidelines, interpretations and relevant provisions of the company's accounting policies, and the retroactively adjusted financial statements objectively and truly reflect the company's financial situation and actual operating results.
4、 Independent opinions of independent directors on this retrospective adjustment
The retroactive adjustment of the financial statement data of the company due to the merger of enterprises under the same control complies with the accounting standards for business enterprises and relevant guidelines and interpretations. The company retroactively adjusts the financial statement data disclosed in the reporting period before 2021 in accordance with the regulations, objectively reflects the actual operation status of the company, and the financial accounting complies with the relevant regulations, Without harming the interests of the company and minority shareholders, we agree to the retroactive adjustment of the company.
5、 Explanation of the board of supervisors on this retrospective adjustment
The company has sufficient basis for the relevant financial statement data in the early stage of the retroactive adjustment of the business combination under the same control, which is in line with the accounting standards for business enterprises and its relevant guidelines and interpretations, as well as the actual situation of the company. The retroactively adjusted financial statements objectively and truly reflect the financial situation of the company and do not harm the interests of the company and all shareholders, Agree to retroactively adjust the financial data this time.
It is hereby announced.
Xinjiang Zhongtai Chenical Co.Ltd(002092) board of directors February 17, 2002
