Dark Horse Technology Group Co.Ltd(300688)
Review report of non recurring income statement
Tian Zhi Ye Zi [2022] No. 11351
catalogue
Audit report 1 non recurring profit and loss statement 3 non recurring profit and loss statement audit report
Tian Zhi Ye Zi [2022] No. 11351 Dark Horse Technology Group Co.Ltd(300688) all shareholders:
We have reviewed the attached detailed statement of non recurring profit and loss in 2021 prepared by the management of Dark Horse Technology Group Co.Ltd(300688) (hereinafter referred to as ” Dark Horse Technology Group Co.Ltd(300688) “).
1、 Responsibilities of management
It is the responsibility of Dark Horse Technology Group Co.Ltd(300688) management to prepare the detailed statement of non recurring profits and losses in 2021 in accordance with the provisions of the explanatory announcement on information disclosure of companies offering securities to the public No. 1 – non recurring profits and losses [2008] of China Securities Regulatory Commission.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to carry out the audit business in accordance with the provisions of the auditing standards for Chinese certified public accountants and put forward audit opinions. In the audit process, we implemented the necessary audit procedures in combination with the actual situation of the company.
3、 Restrictions on the users and purposes of the report
This audit report is only for use when Dark Horse Technology Group Co.Ltd(300688) issues shares to specific objects through simple procedures, and shall not be used for any other purpose. We agree that this audit report, as a necessary document for Dark Horse Technology Group Co.Ltd(300688) issuing shares to specific objects in a simple procedure, shall be submitted together with other application materials.
4、 Review comments
We believe that the detailed statement of non recurring profit and loss for 2021 prepared by Dark Horse Technology Group Co.Ltd(300688) management complies with the provisions of explanatory Announcement No. 1 on information disclosure of companies offering securities to the public – non recurring profit and loss [2008] issued by China Securities Regulatory Commission.
Audit report (Continued)
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Chinese certified public accountant: Zhou Rui
Beijing, China
March 15, 2002
Chinese certified public accountant: Mei Yayun
Detailed statement of non recurring profit and loss
Prepared by: Dark Horse Technology Group Co.Ltd(300688)
Details of non recurring profit and loss in 2021
(I) gains and losses on disposal of non current assets (including the write off part of the provision for asset impairment) -36899288
(II) approval beyond authority or without formal approval documents, or occasional tax return and reduction (III) government subsidies included in the current profit and loss, but closely related to the company’s business, according to the unified national standard quota
313739114 or government subsidies enjoyed quantitatively (Ⅳ) capital occupation fee charged to non-financial enterprises included in current profits and losses (Ⅴ) the investment cost of subsidiaries, associates and joint ventures obtained by the enterprise is less than that enjoyed when the investment is obtained
78869519 income from the fair value of the investee’s identifiable net assets (Ⅵ) gains and losses from the exchange of non monetary assets (Ⅶ) gains and losses from entrusting others to invest or manage assets (Ⅷ) provisions for asset impairment accrued due to force majeure factors, such as natural disasters (IX) gains and losses from debt restructuring (x) enterprise restructuring expenses, such as expenses for resettling employees Integration expenses (XI) profits and losses exceeding the fair value arising from transactions with significantly unfair transaction prices (XII) current net profits and losses of subsidiaries from the beginning of the period to the merger date arising from business combinations under the same control (XIII) profits and losses arising from contingencies unrelated to the company’s main business (XIV) except for effective hedging business related to the company’s normal business, Holding trading financial assets
Profit and loss from changes in fair value arising from trading financial liabilities, and disposal of trading financial assets 134138037 investment income from trading financial liabilities and available for sale financial assets (XV) reversal of impairment provision for receivables subject to independent impairment test (XVI) profit and loss from entrusted loans (XVI) profit and loss from changes in fair value of investment real estate measured subsequently by fair value model (XVI) in accordance with tax, accounting and other laws Impact of one-time adjustment of current profit and loss as required by laws and regulations on current profit and loss (XIX) custody fee income obtained from entrusted operation;
（20） Other non operating income and expenditure other than the above -2535438
（21） Other profit and loss items in line with the definition of non recurring profit and loss 14713087
Total non recurring gains and losses 502025031
Less: income tax affected amount 49079044
Non recurring profit and loss after deducting the impact of income tax 452945987
Including: non recurring profit and loss attributable to the owner of the parent company 461342063
Non recurring profit and loss attributable to minority shareholders -8396076
Legal representative: Niu Wenwen person in charge of Accounting: Zuo Chao person in charge of accounting organization: Mao Xuan
