Special audit report on non recurring profit and loss, return on net assets and earnings per share of Jiayuan Technology Co., Ltd
From 2018 to June 2021
About Jiayuan Technology Co., Ltd
Non recurring profit and loss, return on net assets and earnings per share
Special audit report
Xin Hui Shi Bao Zi [2021] No. za90676 all shareholders of Jiayuan Technology Co., Ltd.:
On the basis of auditing the financial statements and notes to the financial statements of Jiayuan Technology Co., Ltd. (hereinafter referred to as your company) for 2018, 2019, 2020 and January June 2021, we The statement of return on net assets and earnings per share of Jiayuan Technology Co., Ltd. (hereinafter referred to as the two statements) has been specially reviewed.
1、 Management’s responsibility for the two statements
The management is responsible for China Securities Regulatory Commission interpretative Announcement No. 1 on information disclosure of companies offering securities to the public – non recurring profits and losses (2008) and rules for the preparation of information disclosure of companies offering securities to the public No. 9 – Calculation and disclosure of return on net assets and earnings per share (revised in 2010), prepare and fairly present the two statements, and be responsible for designing, implementing and maintaining necessary internal control so that the two statements are free from material misstatement due to fraud or error.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express special audit opinions on the two statements based on the implementation of special audit.
The auditing standards for Chinese certified public accountants require us to abide by the code of professional ethics for Chinese certified public accountants, plan and implement the audit work, so as to obtain reasonable assurance whether the two statements are free from material misstatement.
The audit involves the implementation of audit procedures to obtain audit evidence about the amount and disclosure of the two statements. The audit procedures selected depend on the judgment of certified public accountants, including the assessment of the risk of material misstatement of the two statements due to fraud or error. In the risk assessment, the certified public accountants consider the internal control related to the preparation and fair presentation of the two statements in order to design appropriate audit procedures. The audit also includes evaluating the appropriateness of accounting policies selected and the rationality of accounting estimates made by the management, as well as evaluating the overall presentation of the two statements.
We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for issuing special audit opinions.
3、 Review comments
We think,
(i) The non recurring profit and loss statement of Jiayuan Technology Co., Ltd. prepared by your company is in conformity with the explanatory announcement on information disclosure of companies offering securities to the public No. 1 – non recurring profit and loss (2008) of China Securities Regulatory Commission in all major aspects It fairly reflects the non recurring profits and losses of your company in 2018, 2019, 2020 and January June 2021;
（2） The statement of return on net assets and earnings per share of Jiayuan Technology Co., Ltd. prepared by your company complies with the accounting standards for business enterprises and the preparation rules for information disclosure of companies offering securities to the public No. 9 – Calculation and disclosure of return on net assets and earnings per share of China Securities Regulatory Commission in all material aspects (revised in 2010) fairly reflects the return on net assets and earnings per share of Jiayuan Technology Co., Ltd. in 2018, 2019, 2020 and January June 2021.
4、 Other instructions
This special report is only for your company to publicly issue RMB common shares to the domestic public for this application, and is not suitable for other purposes, and shall not be used for any other purpose.
China Certified Public Accountants of Lixin certified public accountants:
(special general partnership)
Chinese certified public accountant:
Shanghai, China September 22, 2001
Jiayuan Technology Co., Ltd
Non recurring income statement and notes
1、 Non recurring income statement
Filled by: Jiayuan Technology Co., Ltd. unit: RMB
Project from January to June 2021, 2020, 2019 and 2018
Gains and losses on disposal of non current assets -106.44
Tax refund, reduction or exemption approved beyond authority or without formal approval documents, government subsidies included in current profits and losses (and enterprise business)
Closely related, except for the government subsidies enjoyed according to the national unified standard quota or the fixed amount of 1376215.871016480.731420700.003147000.00) included in the current profit and loss, the capital occupation fee charged to non-financial enterprises is obtained by the enterprise The investment cost of associated enterprises and joint ventures is less than the income from the fair value of the identifiable net assets of the investee at the time of obtaining the investment. The profit and loss of non monetary asset exchange, the profit and loss of entrusting others to invest or manage assets, and the provision for asset impairment due to force majeure, such as natural disasters
Profit and loss from debt restructuring 28369.00
Enterprise restructuring expenses, such as expenses for employee placement, integration expenses and other transaction prices that are significantly unfair, the profits and losses exceeding the fair value generated by transactions, the current net profits and losses of subsidiaries from the beginning of the period to the merger date generated by business merger under the same control, and the profits and losses generated by contingencies unrelated to the company’s normal business, except the effective profits and losses related to the company’s normal business
In addition to the current hedging business, held trading financial assets, 3168000.00
Derivative financial assets, trading financial liabilities and derivatives
Project from January to June 2021, 2020, 2019 and 2018
Profits and losses from changes in fair value arising from financial liabilities, as well as investment income obtained from disposal of trading financial assets, derivative financial assets, trading financial liabilities, derivative financial liabilities and other creditor’s rights investments, which are subject to impairment test separately The profits and losses obtained from the reversal of the provision for impairment of contract assets to external entrusted loans are subsequently measured by using the fair value model. The profits and losses arising from the changes in the fair value of investment real estate are calculated according to the laws and regulations such as tax and accounting The impact of one-time adjustment of current profits and losses on current profits and losses in accordance with the requirements of laws and regulations. The custody fee income obtained from entrusted operation includes other non operating income and
-658.02-259310.68-9070.16103767.64 expenditure other profit and loss items in line with the definition of non recurring profit and loss
5,783.57-1,076,112.17
order
Subtotal 1381341.42-319048.564607998.843250767.64
Income tax impact amount -207201.21 – 110862.27-708789.23-487615.15
Influence amount of minority shareholders’ equity (after tax) -75626.96-68420.36
Total 1174140.21-505537.793830789.252763152.49
Person in charge of the unit: person in charge of Accounting: person in charge of accounting organization:
2、 Notes
Description of major non recurring profit and loss items
Government subsidies included in the current profits and losses, except those closely related to the company’s normal business, in line with national policies and regulations, and continuously enjoyed according to certain standards, quotas or quantities;
Project acquisition time: January to June 2021, 2020, 2019, 2018
Application of enterprises to be listed
Recognized income 1000000.00 in the current year
The city accepted the issuance of small and medium-sized enterprises in Sichuan Province
Recognized income 250000.00 in the current year
Special fund project of Sichuan Science and Technology Exhibition
Recognized income 45000.00 in the current year
Project science and technology enterprise science and Technology Fund
Recognized income 58600.00 in the current year
Financing assistance projects for high-tech enterprises in 2020
Revenue recognized in the current year: 526100.00
help
The recognized income of special subsidy is 56900.00 in the current year
The recognized income of special funds for R & D investment is 340000.00 in the current year
Gradient cultivation enterprise for the first time
Recognized income 200000.00 in the current year
Recognition of R & D reserve award and capital supplement
Recognized income 178700.00 in the current year
Optimize industrial service promotion
Recognized income 100000.00 in the current year
Enterprise innovation and development fund Chengdu hi tech Zone supports electronic information industry in 2018
Confirm the income of 900000.00 development support fund in the current year, and support the project of military civilian integration service in 2017
Revenue recognized from special fund for service platform construction: 750000.00 gold in the current year, Chengdu high tech Zone in 2018
590000.00 central policy project of international science and technology financial innovation revenue recognition in the current year
In 2018, Chengdu Internet recognized revenue of 505200.00 in the current year
Project acquisition time: January June 2021, 2020, 2019, 2018
Network + key demonstration application subsidy project military civilian integration in 2018
Confirm the 200000.00 industrial policy project funds in the current year, and the second batch of science and technology projects and funds in Chengdu in 2018-
60000.00 technology and patent insurance subsidy in the current year
Recognized income of bond financing subsidy: 20000.00 in the current year
The recognized income of job stabilization subsidy was 31480.73 in the current year
Torch plan statistics enterprise
Recognized income 5000.00 in the current year
subsidy
The recognized income of credit rating subsidy is 1700.0 in the current year
