Shandong Hongchuang Aluminum Industry Holding Company Limited(002379)
Deduction of operating income
Special audit report
Daxin zhuanshen Zi [2022] No. Anhui Anke Biotechnology (Group)Co.Ltd(300009)
Daxin Certified Public Accountants (special general partnership)
WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.
011092022022410770962 Daxin certified public accountants LLP telephone: + 86 (10) 82330558 Xueyuan International Tower, 15 / F, No. 1 Zhichun Road, Haidian District, Beijing Fax: + 86 (10) 82327668 No. 1 Zhichun Road, Haidian dist, 15th floor, College International Building com. cn. Postal Code: Beijing, China 100083
Deduction of operating income
Special audit report
Daxin zhuanshen Zi [2022] No. Anhui Anke Biotechnology (Group)Co.Ltd(300009) Shandong Hongchuang Aluminum Industry Holding Company Limited(002379) all shareholders:
We have been entrusted to audit the financial statements of Shandong Hongchuang Aluminum Industry Holding Company Limited(002379) (hereinafter referred to as “your company”), including the consolidated and parent company’s balance sheet as of December 31, 2021, the consolidated and parent company’s income statement, shareholders’ equity statement, cash flow statement and notes to financial statements in 2021, and issued the audit report dxsz [2022] No. Bestway Marine & Energy Technology Co.Ltd(300008) on February 25, 2022. Based on the audit of the above financial statements, we have reviewed the statement of operating income deduction for Shandong Hongchuang Aluminum Industry Holding Company Limited(002379) 2021 (hereinafter referred to as the “statement of operating income deduction”) prepared by your company.
1、 Responsibilities of management and Governance
It is the responsibility of the management of your company to prepare the statement of deduction of operating income and ensure its authenticity, accuracy and completeness in accordance with the provisions of Shenzhen stock exchange business handling guide No. 12 – matters related to deduction of operating income of listed companies of Shenzhen Stock Exchange and Shenzhen Stock Exchange Listing Rules (Revised in 2022).
The management is responsible for supervising the preparation process of your company’s operating income deduction statement.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to give audit opinions on the statement of operating income deduction prepared by your company on the basis of audit. We have conducted the audit in accordance with the provisions of other assurance business standards for Chinese certified public accountants No. 3101 – assurance business other than audit or review of historical financial information. The standard requires us to plan and implement the audit work to obtain reasonable assurance about whether there is no material misstatement in the statement of operating income deduction prepared by your company.
In the process of audit, we have implemented audit procedures that we consider necessary, including inquiry, verification of relevant materials and documents, random inspection of accounting records and so on. We believe that our audit work provides a reasonable basis for issuing audit opinions.
011092022022410770962 Daxin certified public accountants LLP telephone: + 86 (10) 82330558 Xueyuan International Tower, 15 / F, No. 1 Zhichun Road, Haidian District, Beijing Fax: + 86 (10) 82327668 No. 1 Zhichun Road, Haidian dist, 15th floor, College International Building com. cn. Postal Code: Beijing, China 100083
3、 Review comments
We believe that the statement of deduction of operating income prepared by your company complies with relevant regulations and fairly reflects the deduction of operating income of your company in all major aspects.
4、 Other explanatory matters
In order to better understand the deduction of your company’s operating income in 2021, the attached summary table should be read together with the audited financial statements.
This report is only for the disclosure of your company’s annual report and shall not be used for other purposes. We agree to take this report as a necessary document for your company’s annual report, submit it together with other documents and disclose it to the public.
Daxin Certified Public Accountants (special general partnership) Chinese certified public accountant:
Beijing, China Certified Public Accountant:
February 25, 2002
Shandong Hongchuang Aluminum Industry Holding Company Limited(002379)
Deduction of operating income in 2021
Prepared by: Shandong Hongchuang Aluminum Industry Holding Company Limited(002379)
Specific deductions of the project in the current year and in the previous year
(ten thousand yuan)
Operating revenue 3190524123670542
Total amount of deduction items of operating income 252041164226
The total amount of deduction items of operating income accounts for 0.79% and 0.69% of operating income
1、 Business income unrelated to main business
1. Other business income other than normal operation.
Such as renting fixed assets, intangible assets, packaging materials, selling materials, using materials for non monetary rental of real estate, land, rental of real estate and land income; Income from asset exchange, operation of entrusted management business, etc., and 252041 yuan included in the main business income but outside the normal operation of the listed company; 164226 income from sales of materials, waste aluminum ash and waste. Income from aluminum ash and waste products
2. Non qualified financial business income, such as interest income from lending funds; The income generated from new financial businesses in this fiscal year and the previous fiscal year, such as guarantee, commercial factoring, small loan, financial leasing, pawn and other businesses, except the financial leasing business carried out for the sale of main products. 3. Income from new trade business in this fiscal year and the previous fiscal year. 4. Income from related party transactions unrelated to the existing normal business of the listed company. 5. Income of subsidiaries under the same control from the beginning of the period to the merger date. 6. Income generated by businesses that do not form or are difficult to form a stable business model.
Subtotal of business income unrelated to main business 252041164226
2、 Income without commercial substance 1 Income from transactions or events that do not significantly change the risk, time distribution or amount of the enterprise’s future cash flow. 2. Income from transactions without real business. Such as false income realized by self transaction, false income generated by transaction constructed by Internet technology or other methods, etc. 3. Income from businesses with significantly unfair transaction price. 4. Income from subsidiaries or businesses of business combination obtained by significantly unfair consideration or non transaction in this fiscal year. 5. Income involved in non-standard audit opinions in audit opinions. 6. Income from other transactions or events that are not commercially reasonable. Subtotal of income without commercial substance III. other income irrelevant to the main business or without commercial substance
Amount of operating income after deduction 316532 Beijing Creative Distribution Automation Co.Ltd(002350) 6316
Legal representative: person in charge of Accounting: person in charge of accounting organization:
