Eternal Asia Supply Chain Management Ltd(002183)
On deduction of operating income
Special verification opinions
Dahuhezi [2022] 006483
Dahua Certified Public Accountants (special general partnership)
DaHuaCertifiedPublicAccountants（SpecialGeneralPartnership）
Eternal Asia Supply Chain Management Ltd(002183)
On deduction of operating income
Special verification opinions
(from January 1, 2021 to December 31, 2021)
Table of contents page 1. Special verification opinions on deduction of operating income 1-2 2. Details of deduction of operating income 1-2
Dahua Certified Public Accountants (special general partnership) 12 / F, building 7, No. 16 courtyard, Middle West Fourth Ring Road, Haidian District, Beijing [100039] Tel: 86 (10) 58350011 Fax: 86 (10) 58350006 www.dahua-cpa com. On deduction of operating income
Special verification opinions
Dahuhezi [2022] 006483 Eternal Asia Supply Chain Management Ltd(002183) :
We have audited the annual financial statements of the company and have accepted the entrustment of the company. On this basis, we checked the attached detailed statement of operating income deduction in 2021 (hereinafter referred to as the “detailed statement”) prepared by your company. The detailed list has been prepared by the management of Eternal Asia Supply Chain Management Ltd(002183) company in accordance with the stock listing rules of Shenzhen Stock Exchange (revised in 2022) and the self regulatory guide No. 1 – business handling of listed companies of Shenzhen Stock Exchange (hereinafter referred to as the “Listing Rules and relevant requirements”) issued by Shenzhen Stock Exchange (hereinafter referred to as the “regulatory authority”) to meet the regulatory requirements.
1、 Management’s responsibility for the schedule
The management is responsible for preparing the detailed statement in accordance with the listing rules and relevant requirements of the regulatory authorities to meet the regulatory requirements, and is responsible for designing, implementing and maintaining necessary internal control to make the detailed statement free of material misstatement caused by fraud or error.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to issue special verification opinions on the detailed statement on the basis of audit work
Dahuhezi [2022] 006483 special verification opinions
See you. We have carried out special verification in accordance with the provisions of the auditing standards for Chinese certified public accountants. The auditing standards for Chinese certified public accountants require us to abide by the code of professional ethics for Chinese certified public accountants, plan and implement special verification work, so as to obtain reasonable assurance on whether there is no material misstatement in the detailed statement.
3、 Special verification opinions
In our opinion, Eternal Asia Supply Chain Management Ltd(002183) company’s financial information in the 2021 annual statement of operating income deductions is prepared in accordance with the Listing Rules of the regulatory authority in all major aspects to meet the regulatory requirements.
4、 Preparation basis
We remind the users of the detailed list that the detailed list is prepared by Eternal Asia Supply Chain Management Ltd(002183) company to meet the requirements of Shenzhen Stock Exchange. Therefore, the schedule may not be suitable for other purposes. This report should be read together with the audit report dhsz [2022] 006897 issued by this audit institution. The contents of this paragraph shall not affect the special verification opinions issued. Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant:
(project partner) Yang Jie, Beijing, China Certified Public Accountant:
Ke minchan April 7, 2002
Eternal Asia Supply Chain Management Ltd(002183)
Detailed statement of operating income deduction in 2021
Prepared by: Eternal Asia Supply Chain Management Ltd(002183)
Unit: 10000 yuan
Specific deductions of the project in the current year and in the previous year
Operating revenue 702517553682561015
Total amount of operating income deduction items 62 Jiangsu Shagang Co.Ltd(002075) 4053
The total amount of deduction items of operating income accounts for 0.09% 0.11% of operating income
1、 Business income unrelated to main business
Rental of fixed assets rental of fixed assets 1. Other business income other than normal operation.
For example, the income from renting fixed assets, intangible assets and packaging materials, selling materials, intangible assets and materials, exchanging non monetary assets with materials, operating entrusted management business, and the income from normal business activities such as 620020 and 754053 into the main business, However, it belongs to the income other than the normal operation of the listed company and the operating income other than the operating activities
2. Non qualified financial business income, such as interest income from lending funds; Current fiscal year and previous fiscal year
Income generated from new financial businesses in the year, such as guarantee, commercial factoring, small loans, financial leasing, —–
The income generated from pawn and other businesses is excluded from the financial leasing business carried out for the sale of main products
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 ——
Specific deductions of the project in the current year and in the previous year
5. Income of subsidiaries merged under the same control from the beginning of the period to the date of merger ——
6. Income generated by businesses that have not formed or are difficult to form a stable business model ——
Subtotal of business income unrelated to main business 62 Jiangsu Shagang Co.Ltd(002075) 4053
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. For example, false income realized by self trading, use —–
False income generated from transactions constructed by Internet technology or other methods
3. Income from business with significantly unfair transaction price ——
4. Subsidiaries or business assets of business combination obtained by significantly unfair consideration or non transaction in this fiscal year —-
Income of students
5. Income involved in non-standard audit opinion in audit opinion — —-
6. Income from other transactions or events that are not commercially reasonable —–
Subtotal of income without commercial substance ——
3、 Other income irrelevant to the main business or without commercial substance ——
Amount of operating income after deduction 701897533681806962
Legal representative of the enterprise: person in charge of Accounting: person in charge of accounting organization:
