audit report
Shanghai Precise Packaging Co.Ltd(300442)
Rong Cheng Shen Zi [2021] No. 230z4227
Rongcheng Certified Public Accountants (special general partnership)
Beijing, China
catalogue
Serial number content page number
1 reference audit report 1-2
2 pro forma consolidated balance sheet 3
3 pro forma consolidated income statement 4
4 notes to pro forma financial statements 5-99
Audit report
Rong Cheng Shen Zi [2021] No. 230z4227 Shanghai Precise Packaging Co.Ltd(300442) all shareholders:
We have audited the attached Shanghai Precise Packaging Co.Ltd(300442) (hereinafter referred to as Shanghai Precise Packaging Co.Ltd(300442) ) pro forma financial statements prepared according to the preparation basis disclosed in note 3 to the pro forma consolidated financial statements, including the pro forma consolidated balance sheets on October 31, 2021 and December 31, 2020, the pro forma consolidated income statements from January to October 2021 and 2020, and the notes to the pro forma consolidated financial statements.
1、 Management's responsibility for the financial statements
It is the responsibility of Shanghai Precise Packaging Co.Ltd(300442) management to prepare and fairly present the pro forma financial statements in accordance with the preparation basis disclosed in note 3 to the pro forma consolidated financial statements, This responsibility includes: (1) preparing the pro forma financial statements in accordance with the provisions of the accounting standards for business enterprises and making them reflect fairly; (2) designing, implementing and maintaining necessary internal control so that the pro forma financial statements are free from material misstatement caused by fraud or error.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express an audit opinion on the pro forma financial statements on the basis of our audit. We conducted our audit in accordance with the auditing standards for Chinese certified public accountants. 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 perform the audit work, so as to obtain reasonable assurance about whether the pro forma financial statements are free from material misstatement.
An audit involves the implementation of audit procedures to obtain audit evidence about the amounts and disclosures in the pro forma financial statements. The audit procedures selected depend on the judgment of certified public accountants, including the assessment of the risk of material misstatement of the pro forma financial statements due to fraud or error. During risk assessment, certified public accountants consider the internal control related to the preparation and fair presentation of pro forma financial statements in order to design appropriate audit procedures, but the purpose is not to express opinions on the effectiveness of internal control. 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 pro forma financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for our audit opinion.
3、 Audit opinion
In our opinion, the Shanghai Precise Packaging Co.Ltd(300442) pro forma financial statements are prepared on the basis disclosed in note 3 to the pro forma consolidated financial statements in all material aspects, and fairly reflect the pro forma consolidated financial position of Shanghai Precise Packaging Co.Ltd(300442) as of October 31, 2021 and December 31, 2020 and the pro forma consolidated operating results from January to October, 2021 and 2020.
4、 Purpose of audit report
This report is only for Shanghai Precise Packaging Co.Ltd(300442) the purpose of this major asset restructuring and shall not be used for any other purpose. We agree to submit this audit report as Shanghai Precise Packaging Co.Ltd(300442) a necessary document for the audit of this major asset restructuring along with other materials.
(this page is the signature and seal page of Shanghai Precise Packaging Co.Ltd(300442) Rongcheng Shen Zi [2021] No. 230z4227 audit report.)
Rongcheng certified public accountants, Chinese Certified Public Accountants:
(special general partnership)
Chinese certified public accountant:
Beijing, China Certified Public Accountant:
December 24, 2021
Pro forma consolidated balance sheet
October 31, 2021
Prepared by: Shanghai Precise Packaging Co.Ltd(300442) unit: RMB currency: RMB
Project notes October 31, 2021 December 31, 2020 project notes October 31, 2021 December 31, 2020
Current assets: current liabilities:
Monetary capital VI. 114099584.271167198188.00 short term loans
Trading financial assets trading financial liabilities
Derivative financial assets derivative financial liabilities
Notes receivable notes payable VI. 14426495070.40377759988.22
Accounts receivable VI, 2279472744.88202737089.10 accounts payable VI, 15971629663.08698197126.41
Receivables financing advances
Prepayment VI. 3174407.01151402.59 contract liabilities
Other receivables VI. 434710725.881798309796.39 payroll payable VI. 1610261645.757244150.74
Including: interest receivable and taxes payable VI. 172852351.452373456.91
Dividends receivable and other payables VI. 184398490.777005264.90
Inventory, including: interest payable
Dividends payable on contract assets
Assets held for sale liabilities held for sale
Non current assets due within one year non current liabilities due within one year VI. 19519685917.36376358297.53
Other current assets VI. 5317717378.77265439428.73 other current liabilities
Total current assets 2042034840.813433835904.81 total current liabilities 1935323138.811468938284.71
Non current assets: non current liabilities:
Long term loan for debt investment VI. 204434500000.004558950000.00
Other debt investment bonds payable
Long term receivables, including: preferred shares
Long term equity investment VI. 616181274.2117027974.08 perpetual debt
Other equity instrument investment lease liabilities VI. 21952332.15
Other non current financial assets VI. 78000000.0080000000.00 long term accounts payable VI. 22984634968.16111951336.75
Long term employee compensation payable for investment real estate
Fixed assets VI. 84917353708.604406239623.07 estimated liabilities
Construction in progress VI. 92126574482.40448508045.05 deferred income VI. 2375991391.2565100000.00
Deferred income tax liabilities of productive biological assets VI. 12198924569.72125236244.97
Oil and gas assets
