About Eging Photovoltaic Technology Co.Ltd(600537)
Special verification opinions of inquiry letter on asset sale
Special verification opinions on Eging Photovoltaic Technology Co.Ltd(600537) inquiry letter on asset sale
ShineWing certified public accountants, Chaoyang Gate North University, Dongcheng District, Beijing Tel: + 86 (010) 6554 2288 street, 9 / F, tower a, Fuhua building, No. 8 telephone: + 86 (010) 6554 2288shinewing9 / F, block a, Fu Hua Manson,
No.8, chaoyangmenbeidajie, fax:
CertifiedPublic accountantsdongcheng District, Beijing, + 86 (010) 6554 7190100027, P.R. chinasimulation: + 86 (010) 6554 7190 about Eging Photovoltaic Technology Co.Ltd(600537)
Special verification opinions of inquiry letter on asset sale
XYZH/2021SHAA20298
Shanghai Stock Exchange:
According to the report on Eging Photovoltaic Technology Co.Ltd(600537) related assets issued by your exchange on December 8, 2021
In the inquiry letter on the sale (szgh [2021] No. 2961) (hereinafter referred to as the “inquiry letter”), ShineWing Certified Public Accountants (special general partnership) (hereinafter referred to as “we” or “annual report accountant”) and Eging Photovoltaic Technology Co.Ltd(600537) (hereinafter referred to as “the company” or ” Eging Photovoltaic Technology Co.Ltd(600537) “) have checked the questions related to us in the inquiry letter one by one, and now the verification is replied as follows, Please review.
Item 2. According to the company’s announcement, the company continued to withdraw large amount of asset impairment from 2019 to 2020
The provision for impairment of fixed assets is 409 million yuan and 457 million yuan. The proposed sale of idle assets has accrued impairment of 34 million yuan, with a book value of 334 million yuan. It is expected that the sale will reduce the company’s operating profit of 296 million yuan this year. The company is requested to make supplementary disclosure: (1) the basic information of the assets to be sold this time, including acquisition time, price, production capacity, production and impairment provision in recent three years, judgment and basis of asset impairment signs, specific process and conclusion of impairment test, and fully explain whether there is insufficient provision in the previous period; (2) The actual use status, production capacity, output, impairment amount, withdrawal time point and basis of fixed assets with large amount of impairment withdrawn in the previous period from 2018 to 2020, fully explain the reasons and rationality of the company’s withdrawal of large amount of impairment of fixed assets for consecutive years, and whether there are inconsistent withdrawal standards or false assets; (3) List the allocation of the company’s remaining major fixed assets after this asset disposal, including but not limited to asset category, book value, technical route, design capacity, actual capacity and output from 2019 to 2021, remaining service life, etc., and explain whether there are signs of impairment and subsequent disposal arrangements.
[company reply]
1、 The basic information of the assets to be sold this time, including acquisition time, price, production capacity, production and impairment provision in recent three years, judgment and basis of asset impairment signs, and specific conditions of impairment test
Process and conclusion, and fully explain whether there is insufficient provision in the previous period
1. Basic information of the assets to be sold this time, including acquisition time, price, production capacity, output and impairment provision in recent three years
Capacity / output in recent 3 years
Less disposal account at the end of 2020
Price obtained from production
Workshop product asset name acquisition time value amount (10000 face net value) (10000 202120202019)
Process grid model (10000 yuan)
(yuan)
Production capacity
CNC steel wire slicer 2018.64846.152262.391234.62
Silicon wafer / 156 / 15
Metalworking vehicle silicon wafer 8.75/1 sorter 2018.41075.000.00715.623200870025200
139431281439 between wafers 660000 pieces / 10000 pieces / 10000 pieces/
Auxiliary and other equipment 2010.6-2018.62773.59506.25929100 pieces per year
Subtotal 8694.742768.642879.34
Cashmere making equipment 2018.4/2019.31165.110.00845.67
Laser ablation equipment 2018.6807.690.00546.45
156-15 back passivation and loading and unloading machine 2018.62344.950.001586.49
Battery cell in battery workshop 2 is 0.34gw0 02GW0. 34GW0. 32GW0. 40GW0. 34GW8. 75 diffusion furnace and loading and unloading machine 2011.11/2018.41916.660.00890.25
Doping machine 2019.9749.730.00601.21
PE equipment 2017.12/2018.64456.890.002977.27
Capacity / output in recent 3 years
Less disposal account at the end of 2020
Price obtained from production
Workshop product asset name acquisition time value amount (10000 face net value) (10000 202120202019)
Process grid model (10000 yuan)
(yuan)
Production capacity
2011.11-2017.12
Printing line and loading and unloading machine 2321.820.001086.00
(reconstruction in December 2019)
