The assets appraisal report is prepared in accordance with China’s assets appraisal standards
Yunnan Yunlv Yongxin Aluminum Co., Ltd
Yunnan Yunlv Yongxin Aluminum Co., Ltd. involved in the proposed asset impairment test
Recoverable amount of impairment test assets of the company
assets valuation statement
Walkson international pingbao Zi (2022) No. 0169
(Volume 1 of 1)
Walkson (Beijing) International Assets Appraisal Co., Ltd
March 16, 2002
catalogue
Asset appraisal report · statement 2. Asset appraisal report · summary 3. Asset appraisal report · text five
1、 The client and other users of the asset appraisal report five
2、 Evaluation purpose six
3、 Evaluation object and scope seven
4、 Value type seven
5、 Appraisal base date seven
6、 Evaluation basis eight
7、 Evaluation method nine
8、 Evaluation procedure implementation process and situation ten
9、 Assessment assumptions twelve
10、 Assessment conclusion thirteen
11、 Special notes thirteen
12、 Description of restrictions on the use of evaluation report fifteen
13、 Evaluation report date fifteen
Walkson (Beijing) International Assets Appraisal Co., Ltd. Tel: (8610) 52596085 Fax: (8610) 88019300 address: 1, floor 3, building 8, foreign culture and creativity Park, Haidian District, Beijing (100044)
Asset appraisal report and statement
1、 The assets appraisal report is prepared in accordance with the accounting standards for business enterprises, the basic standards for assets appraisal issued by the Ministry of Finance and the asset appraisal practice standards and professional ethics standards issued by China Assets Appraisal Association.
2、 The client or other users of the asset appraisal report shall use the asset appraisal report in accordance with the provisions of laws, administrative regulations and the scope of use specified in the asset appraisal report; If the client or other users of the asset appraisal report use the asset appraisal report in violation of the above provisions, the asset appraisal institution and its asset appraisal professionals shall not be liable.
3、 The asset appraisal report can only be used by the client, other users of the asset appraisal report agreed in the asset appraisal entrustment contract and users of the asset appraisal report stipulated by laws and administrative regulations; In addition, no other institution or individual can become the user of the asset appraisal report.
4、 The user of the asset appraisal report shall correctly understand and use the appraisal conclusion. The appraisal conclusion is not equal to the realizable price of the appraisal object, and the appraisal conclusion shall not be regarded as a guarantee for the realizable price of the appraisal object.
5、 The user of the asset appraisal report shall pay attention to the assumptions for the establishment of the appraisal conclusion, the description of special matters in the asset appraisal report and the use restrictions.
6、 The asset appraisal institution and its asset appraisal professionals shall abide by laws, administrative regulations and asset appraisal standards, adhere to the principles of independence, objectivity and impartiality, and be responsible for the asset appraisal report issued according to law.
Walkson (Beijing) International Assets Appraisal Co., Ltd. Tel.: (8610) 52596085 Fax: (8610) 88019300 address: 2 / F (100044), building 8, foreign culture and creativity Park, Haidian District, Beijing
Yunnan Yunlv Yongxin Aluminum Co., Ltd
Recoverable amount of impairment test assets of Yunnan Yunlv Yongxin Aluminum Co., Ltd. involved in the proposed asset impairment test
Asset appraisal report · summary
Walkson international pingbao Zi (2022) No. 0169
Yunnan Aluminium Co.Ltd(000807) :
On December 31, 2021, the assets of Yunnan Aluminum Co., Ltd. were assessed objectively and fairly in accordance with the administrative standards and accounting regulations of Yunnan Aluminum Co., Ltd. and the amount of assets to be recovered was assessed in accordance with the administrative standards and regulations of Yunnan Aluminum Co., Ltd. The assets appraisal and appraisal results are summarized as follows:
1、 Evaluation purpose
According to the provisions of Article 6 of the accounting standards for Business Enterprises No. 8 – asset impairment, according to the business entrustment contract signed with the client, the current asset appraisal is to evaluate the recoverable amount of the impairment test assets involved in the asset impairment test proposed by Yunnan Yunlv Yongxin Aluminum Co., Ltd., so as to provide a value reference basis for Yunnan Yunlv Yongxin Aluminum Co., Ltd. to reasonably judge the impairment amount of the impairment test assets.
2、 Evaluation object and scope
The current appraisal object is the impairment test assets involved in the proposed asset impairment test of Yunnan Yunlv Yongxin Aluminum Co., Ltd; The appraisal scope refers to the fixed assets (excluding the land use right occupied by houses and buildings) of the impairment test assets involved in the purpose of the asset impairment test declared by the client on the benchmark date.
3、 Value type
Recoverable amount.
4、 Appraisal base date
December 31, 2021.
Walkson (Beijing) International Assets Appraisal Co., Ltd. Tel.: (8610) 52596085 Fax: (8610) 88019300 address: 3 / F (100044), building 8, foreign culture and creativity Park, Haidian District, Beijing
5、 Evaluation method
Net amount of fair value less disposal expenses.
6、 Evaluation conclusion and validity period
As of the benchmark date December 31, 2021, the book value of the impairment test assets included in the evaluation scope is 713661 million yuan. The evaluation conclusion is determined that the recoverable amount of the impairment test assets is 4.0019 million yuan.
When using the appraisal conclusion, users of the report are specially reminded to pay attention to the special matters specified in the report and major matters in the future.
The validity period of the appraisal conclusion is one year from the benchmark date of December 31, 2021 to December 30, 2022. In addition to the special matters disclosed in this report, after the date of issuance of the report and within the validity period of use, if there is no significant change affecting the operating status of the impairment test assets, the evaluation conclusion is valid within the validity period of use.
The above contents are extracted from the main body of the appraisal report. To understand the details of the appraisal project and correctly understand the appraisal conclusion, you should read the main body of the appraisal report.
Walkson (Beijing) International Assets Appraisal Co., Ltd. Tel.: (8610) 52596085 Fax: (8610) 88019300 address: 4 / F (100044), building 8, foreign culture and creativity Park, Haidian District, Beijing
Yunnan Yunlv Yongxin Aluminum Co., Ltd
Recoverable amount of impairment test assets of Yunnan Yunlv Yongxin Aluminum Co., Ltd. involved in the proposed asset impairment test
Asset appraisal report · text
Walkson International Review Zi (2022) No × × × number
Yunnan Aluminium Co.Ltd(000807) :
Entrusted by your company, walkson (Beijing) International Assets Appraisal Co., Ltd. has evaluated the recoverable amount of the impairment test assets involved in the proposed asset impairment test of Yunnan Yunlv Yongxin Aluminum Co., Ltd. on December 31, 2021 in accordance with the provisions of laws, administrative regulations, accounting standards for business enterprises and asset appraisal standards, adhering to the principles of independence, objectivity and impartiality and in accordance with the necessary appraisal procedures. The assets appraisal is reported as follows:
1、 Clients and users of other asset appraisal reports
(I) client
Company name: Yunnan Aluminium Co.Ltd(000807)
Legal address: Qidian street, Chenggong District, Kunming
Place of business: Qidian street, Chenggong District, Kunming
Legal representative: Zhang Zhengji
Registered capital: 3467957405 yuan
Paid in capital: 3467957405 yuan
Business scope: processing and sales of remelting aluminum ingots and aluminum processing products, carbon and carbon products, alumina; Wholesale, retail, purchasing and selling of building materials, decoration materials, metal materials, furniture, general machinery, auto parts, hardware and electricity, chemical products (excluding management products), ceramic products, mineral products and daily necessities; Ammonium sulfate fertilizer production; Motorcycle accessories, chemical raw materials, aluminum doors and windows production and installation, interior decoration engineering construction; Import and export of goods, general freight, logistics services (excluding flammable, explosive and dangerous chemicals),
Walkson (Beijing) International Assets Appraisal Co., Ltd. Tel.: (8610) 52596085 Fax: (8610) 88019300 logistics scheme design and planning; Warehousing, packaging, handling and loading of goods; Overseas futures hedging business (operated with license); Professional contracting of steel structure engineering; Professional contracting of furnace cellar project. (for projects subject to approval according to law, business activities can be carried out only after approval by relevant departments)
(II) parties related to assets
Company name: Yunnan Yunlu Yongxin Aluminum Co., Ltd
Legal address: Yangjie Industrial Park, Jianshui County, Honghe Hani and Yi Autonomous Prefecture, Yunnan Province
Enterprise type: other limited liability companies
Legal representative: Lu Jianxing
Unified social credit Code: 915325247755269647
Registered capital: 1435064727 yuan
Paid in capital: 1435064727 yuan
Business scope: processing and sales of non-ferrous metals (including aluminum ingots and aluminum processing products for remelting), ferrous metals; Purchase and sale of metals (except precious metals); Production and sales of ammonium sulfate fertilizer products; Wholesale and retail of daily necessities; Vegetable planting and sales; Livestock and poultry breeding and sales (for projects subject to approval according to law, business activities can be carried out only after approval by relevant departments)
(III) users of the report outside the asset appraisal entrustment contract
In addition to the client agreed in the asset appraisal entrustment contract, the users of the appraisal report stipulated by national laws and administrative regulations can use the asset appraisal report to perform relevant duties.
2、 Evaluation purpose
Article 6 of the accounting standards for Business Enterprises No. 8 – asset impairment, “if there are signs of asset impairment, its recoverable amount shall be estimated.”
According to the business contract signed with the client, the current asset appraisal is to evaluate the recoverable amount of the impairment test assets involved in the asset impairment test proposed by Yunnan Yunlv Yongxin Aluminum Co., Ltd., so as to provide a value reference basis for Yunnan Yunlv Yongxin Aluminum Co., Ltd. to reasonably judge the impairment amount of the impairment test assets.
Walkson (Beijing) International Assets Appraisal Co., Ltd. Tel.: (8610) 52596085 Fax: (8610) 88019300
3、 Evaluation object and scope
(I) appraisal object
The evaluation object of this asset impairment test evaluation is the impairment test assets.
(II) scope of assessment
The appraisal scope covers the fixed assets (excluding the land use right occupied by houses and buildings) involved in the impairment test on the benchmark date for the purpose of the asset impairment test declared by Yunnan Yunlv Yongxin Aluminum Co., Ltd. As of the benchmark date December 31, 2021, the book value of impairment test assets included in the evaluation scope is 713661 million yuan. See the following table for the book value of various assets within the evaluation scope:
Unit: RMB 10000
Impairment test asset range book value
Fixed assets 713661
Total assets 7