Rongcheng Certified Public Accountants (special general partnership)
Special verification report on the capitalization of interest expenses of the subject company of Shanghai Precise Packaging Co.Ltd(300442) major asset restructuring in the reporting period
Rongcheng zhuanzi [2021] No. 230z2991
Rongcheng Certified Public Accountants (special general partnership)
Beijing, China
Rongcheng Certified Public Accountants (special general partnership)
Special verification report on the capitalization of interest expenses of the subject company of Shanghai Precise Packaging Co.Ltd(300442) major asset restructuring in the reporting period
Rongcheng zhuanzi [2021] No. 230z2991 Shenzhen Stock Exchange:
According to the requirements of the second round of examination and inquiry letter on Shanghai Precise Packaging Co.Ltd(300442) applying for major asset replacement, issuing shares to purchase assets, raising supporting funds and related party transactions, Rongcheng Certified Public Accountants (special general partnership) (hereinafter referred to as "accountant") conducted special verification on the capitalization of interest expenses of the target company Runze Technology Development Co., Ltd. (hereinafter referred to as "target company") in 2018, 2019, 2020 and January October 2021 (hereinafter referred to as "reporting period"). The specific verification is as follows:
Unless otherwise specified, the words or abbreviations described in this special verification report have the same meaning as the words or abbreviations defined in the report on Shanghai Precise Packaging Co.Ltd(300442) application for major asset replacement, issuance of shares to purchase assets and raising supporting funds and connected transactions (Draft).
1、 Capitalization of interest expenses of the subject company during the reporting period
During the reporting period, the capital investment of the project under construction of the subject company mainly came from its own funds and bank loans. For the bank loan corresponding to the construction in progress, the subject company shall calculate the interest capitalization amount of each period in accordance with the relevant provisions of the accounting standards for Business Enterprises No. 17 - borrowing costs.
The capitalization of interest expenses of the subject company during the reporting period is as follows:
Unit: 10000 yuan
January October 2021
Increase in current period of construction in progress, including: interest capital
Item name: amount transferred to fixed assets in current period closing balance opening balance capitalized amount
Data center a86590.2842939.352083.86-49529.64
Data center a94720.6911309.723704.08-16030.41
Data center a115434.3711375.664136.09-16810.03
Data center a124842.9113834.995964.99-18677.90
Chongqing data center 4355.648135.57654 75-12,491.20
Pinghu data center 3536.1144057.99101 94-47,594.10
Huizhou data center 14.1610571.92364 51-10,586.09
Other data centers 293.5013344.24170 71-13,637.73
Other works 4451.7918398.4046 707,839.3915,010.80
Total 34239.45173967.8417227.637839.39200367.90
2020
Increase in current period of construction in progress, including: interest capital
Item name: amount transferred to fixed assets in current period closing balance opening balance capitalized amount
Data center a342145.2529846.173067.7971991.42-
Data center a1813320.4149406.076957.3162726.47-
Data center a911 794,708.902,344.25-4,720.69
Data center a1111 795,422.582,664.45-5,434.37
Data center a1211 794,831.112,964.42-4,842.91
Total 55501.0494214.8317998.22134717.9014997.97
2019
Increase in current period of construction in progress, including interest capital transferred to fixed assets / decrease
Project name closing balance opening balance principal amount less amount
Complex engineering 96877.5124586.923967.78121464.44 note-
Data center a310597.8731907.546091.84360 1642,145.25
Data center a613409.0341028.071549.9754437.10-
Data center a18834 5512,485.861,708.20-13,320.41
Total 121718.97110008.3913317.80176261.7055465.66
2018
Increase in current period of construction in progress, including: interest capital
Item name: amount transferred to fixed assets in current period closing balance opening balance capitalized amount
Complex works 71613.9925263.535315.46-96877.51
Data center a3-10597.873156.53-10597.87
Data center a658 2513,350.783,270.25-13,409.03
Data center a218157.0942161.25483 7760,318.34-
Total 89829.3391373.4312226.0060318.34120884.42
Note: in 2019, the complex project was the divestiture of assets, resulting in a decrease of 1214644400 yuan.
2、 Verification of interest expense capitalization
(i) Verification of rationality and sufficiency of capitalization basis
Due to the difference in the calculation method of interest capitalization amount between special loans and general loans, first classify the loan nature of each loan in the reporting period. Special borrowings refer to the funds specially borrowed for the acquisition and construction or production of assets eligible for capitalization.
The division principle of the target company is that the purpose of the loan is to purchase and build long-term assets, and the loan is recognized as special loan. Obtain all loan contracts related to interest capitalization during the reporting period, check the purpose of loan funds one by one, and review the nature of the loan.
The basic information and nature of the loan contract during the reporting period are summarized as follows:
Unit: 10000 yuan
Check the situation
borrow
Whether the project loan contract funds
Number of loan contract of the project unit, loan term, principal, loan purpose, special certificate inspection, proportion of inspection loan to loan amount, attachment results
number
A2 digital Huaxia is used for A-2 data center project bank
According to yyb22102201600332017 / 1 / 12-2022 / 1 / 1280000.00 project funds, equipment funds and materials
