Jiangsu Gian Technology Co.Ltd(300709) goodwill impairment test report
Company code: Jiangsu Gian Technology Co.Ltd(300709) company abbreviation: Jiangsu Gian Technology Co.Ltd(300709) Jiangsu Gian Technology Co.Ltd(300709)
2021 goodwill impairment test report
1、 Whether to conduct impairment test √ yes □ No 2. Whether to obtain the evaluation report for the purpose of financial report in the impairment test √ yes □ no
Asset group name appraisal institution appraiser appraisal report no. appraisal value type appraisal result
On the benchmark date of December 31, 2021, Under the assumptions and limitations listed in this report, Jiangsu Jiangsu Gian Technology Co.Ltd(300709) Co., Ltd. recognized the merger of Shenzhen Jiangsu Jiangsu Gian Technology Co.Ltd(300709) Co., Ltd. and Shenzhen Jiangsu Zhongqi Huazhong Technology Co., Ltd Zhou Leigang of Shangshi antxin technology limited Assets Appraisal Co., Ltd. formed by Tianzi Su China funded Appraisal Co., Ltd The recoverable amount of Mao Qiuqi (2022) No. 1024 is 2779584 million yuan, and the book value of the asset group related to reputation formed by reputation and related asset group companies is 2779584 million yuan (the amount of goodwill has been converted according to all equity), The recoverable amount assessed by the income method is 138 million yuan (in words: RMB 138 million)
3、 Are there any signs of impairment
Whether there are impairment notes in the name of the asset group, whether to withdraw impairment notes, impairment basis notes
sign
Jiangsu Jiangsu Gian Technology Co.Ltd(300709) cash flow or profit of Operation Co., Ltd. continues to deteriorate, and the acquisition of Shenzhen an may be significantly lower than that of the company
Special evaluation report of Texin Technology Co., Ltd. when it becomes goodwill
The period formed by the company, especially unrealized by the acquirer related to goodwill
Performance of asset group commitments
Jiangsu Gian Technology Co.Ltd(300709) goodwill impairment test report IV. allocation of goodwill
Unit: Yuan
Asset group name asset group or asset group asset group or asset group asset group or asset group goodwill allocation method to allocate the original value of goodwill
Method for determining the composition of the portfolio the carrying amount of the portfolio
The company’s reconciliation at the end of the period
Assets related to reputation
The group conducted impairment test
Try, first put the goodwill
And attributable to minority shares
Goodwill package of Jiangsu Jiangsu Gian Technology Co.Ltd(300709) stock East Equity
The acquisition of fixed assets, intangible assets and goodwill related assets by Shenzhen Co., Ltd. is included, and all assets are adjusted
The book value of the production group of limited production and long-term deferred expenses of city antxin technology is 27795842303, and the business relationship and goodwill formed by the company are 23325537442, and then the adjusted
Book value of asset groups related to reputation
Value and recoverable amount
Compare the amount to confirm
Determine each asset group (including
Goodwill) has occurred
Impairment.
Whether the determination method of asset group or combination of asset groups is different from that of previous years □ yes √ no v. goodwill impairment test process 1. Important assumptions and reasons
The assumptions adopted in the analysis and estimation of the assets appraisal report are as follows:
(1) General assumptions
1) Assuming that there is no significant change in the current relevant national laws, regulations and policies and the national macroeconomic situation, and there is no significant change in the political, economic and social environment of the region where the parties to this transaction are located;
2) According to the actual situation of the assets on the benchmark date, it is assumed that the enterprise will continue to operate;
3) It is assumed that the interest rate, exchange rate, tax benchmark, tax rate, policy collection fee and other evaluation benchmark related to the unit of goodwill and relevant asset group will not change significantly after the evaluation benchmark date;
4) It is assumed that the management of the unit where the goodwill and related asset groups are located after the benchmark date is responsible, stable and capable of taking their positions;
5) Unless otherwise stated, it is assumed that the company fully complies with all relevant laws and regulations;
6) It is assumed that there are no force majeure and unforeseen factors after the benchmark date, which have a significant adverse impact on the goodwill and the unit of the relevant asset group.
(2) Special assumptions
1) It is assumed that the accounting policies adopted by the units of goodwill and relevant asset groups after the benchmark date are consistent with those adopted in the preparation of this asset appraisal report in important aspects;
2) It is assumed that after the benchmark date, the business scope and mode of the unit where the goodwill and related asset groups are located are consistent with those at present on the basis of the existing management mode and management level;
3) It is assumed that after the base date of the appraisal, the cash flow of the unit where the goodwill and related asset groups are located will remain basically uniform at present;
4) It is assumed that after the base date of the appraisal, the additional deduction policy of R & D expenses and the preferential policy of income tax for high-tech enterprises involved in the unit where the goodwill and relevant asset groups are located can be extended.
The appraisal conclusion of the assets appraisal report is valid on the benchmark date under the above assumptions. When the above assumptions change greatly, the signing asset appraiser and the appraisal institution will not bear the responsibility of deriving different appraisal conclusions due to the change of assumptions. 2. Book value of overall asset group or asset group combination
Unit: Yuan
Book value of assets belonging to goodwill group or book value of assets belonging to goodwill group
Jiangsu Gian Technology Co.Ltd(300709) goodwill impairment test report Jiangsu Jiangsu Gian Technology Co.Ltd(300709) Co., Ltd. acquired Shenzhen
