Deduction of operating income in 2021
Special audit report
Anhui Ankai Automobile Co.Ltd(000868)
Rongcheng zhuanzi [2022] No. 230z0816
Rongcheng Certified Public Accountants (special general partnership)
Beijing, China
About Anhui Ankai Automobile Co.Ltd(000868)
Special audit report on deduction of operating income in 2021
Rongcheng zhuanzi [2022] No. 230z0816 Anhui Ankai Automobile Co.Ltd(000868) all shareholders:
We have been entrusted to audit the financial statements of Anhui Ankai Automobile Co.Ltd(000868) (hereinafter referred to as Anhui Ankai Automobile Co.Ltd(000868) ) in 2021 in accordance with the auditing standards for Chinese certified public accountants, and issued an unqualified audit report of Rongcheng Shen Zi [2022] No. 230z0795 on March 18, 2022. On this basis, we reviewed the attached statement of operating income deduction in Anhui Ankai Automobile Co.Ltd(000868) 2021 (hereinafter referred to as the statement of operating income deduction) prepared by Anhui Ankai Automobile Co.Ltd(000868) management.
It is the responsibility of Anhui Ankai Automobile Co.Ltd(000868) management to prepare the statement of operating income deduction in accordance with the relevant provisions of the stock listing rules of Shenzhen Stock Exchange and the self regulatory guide for listed companies of Shenzhen Stock Exchange No. 1 – business handling. This responsibility includes ensuring that its contents are true, accurate and complete without false records, misleading statements or major omissions. Our responsibility is to express special audit opinions on the statement of deduction of operating income prepared by Anhui Ankai Automobile Co.Ltd(000868) management on the basis of audit.
We plan and implement the audit in accordance with the provisions of other assurance business standards for Chinese certified public accountants No. 3101 – assurance business other than audit or review of historical financial information, so as to obtain reasonable assurance about whether there is no material misstatement in the statement of operating income deduction. During the audit process, we implemented procedures that we considered necessary, including checking accounting records and recalculating relevant items. We believe that our audit work provides a reasonable basis for issuing special audit opinions.
We believe that the attached statement of deduction of operating income for Anhui Ankai Automobile Co.Ltd(000868) 2021 is prepared in accordance with the stock listing rules of Shenzhen Stock Exchange and the self regulatory guide for listed companies of Shenzhen Stock Exchange No. 1 – business handling in all major aspects, and fairly reflects the deduction of Anhui Ankai Automobile Co.Ltd(000868) operating income.
In order to better understand the deduction of Anhui Ankai Automobile Co.Ltd(000868) operating income, the attached statement of deduction of operating income shall be read together with the audited financial statements.
This special audit report is only for the purpose of disclosure of Anhui Ankai Automobile Co.Ltd(000868) annual report and shall not be used for any other purpose.
(there is no text on this page, which is the signature and seal page of Anhui Ankai Automobile Co.Ltd(000868) Rongcheng zhuanzi [2022] No. 230z0816 special audit report on the deduction of operating income in Anhui Ankai Automobile Co.Ltd(000868) 2021.)
Rongcheng certified public accountants China Certified Public Accountants:
(special general partnership) Luan Yanpeng (project partner) Chinese certified public accountant:
Yang Xiaolong
Beijing, China Certified Public Accountant:
Yi Yuwei
March 18, 2022
Anhui Ankai Automobile Co.Ltd(000868) 2021 operating income deduction statement
Prepared by:
Project year 2021 to 2020
Specific deduction of amount (10000 yuan) specific deduction of amount (10000 yuan)
Operating income 1780721632599055
Total amount of operating income deduction items 269500317074
The total amount of deduction items of operating income accounts for 1.51% and 0.97% of operating income
proportion
1、 Business income unrelated to main business————
Material sales, plant leasing, material sales, plant leasing, business 1 Other business income other than normal operation. 269500 and water and electricity fee income 317074 lot use license and water and electricity fee income
2. Non qualified financial business income. 3. Income from new trade business in this fiscal year and the previous fiscal year. 4. Income from related party transactions unrelated to the existing normal business of the listed company.
5. Income of subsidiaries under the same control from the beginning of the period to the merger date. 6. Income generated by businesses that do not form or are difficult to form a stable business model.
Subtotal of business income unrelated to main business 269500317074
2、 Income without commercial substance————
1. Income from transactions or events that do not significantly change the risk, time distribution or amount of the enterprise’s future cash flow. 2. Income from transactions without real business. Such as false income realized by self transaction, false income generated by transaction constructed by Internet technology or other methods, etc. 3. Income from businesses with significantly unfair transaction price. 4. Income from subsidiaries or businesses of business combination obtained by significantly unfair consideration or non transaction in this fiscal year. 5. Income involved in non-standard audit opinions in audit opinions. 6. Income from other transactions or events that are not commercially reasonable. Subtotal of income without commercial substance
3、 269500317074 irrelevant to the main business or without commercial substance
Other income
Amount of operating income after deduction 1753771632281981
Legal representative: person in charge of Accounting: person in charge of accounting organization:
