Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689)
Special verification report on the deduction of operating income and the amount of operating income after deduction in 2021
CAC Zheng Zhuan Zi [2022] No. 0089
Table of contents page number
1、 Special verification report 1-2
2、 Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) deduction of operating income in 2021 3-4
3、 Copies of the business license of the audit institution and the practice license of securities and futures related businesses
Explanation on the deduction of operating income and the amount of operating income after deduction
Special verification report
CAC Zheng Zhuan Zi [2022] No. 0089 Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) all shareholders:
Entrusted by Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) (hereinafter referred to as ” Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) “), we audited the company’s and consolidated balance sheet on December 31, 2021, the company’s and consolidated income statement, cash flow statement, statement of changes in shareholders’ equity and notes to financial statements in 2021 in accordance with the auditing standards of Chinese certified public accountants, and issued the audit report with unqualified opinion CAC Zheng Shen Zi [2022] No. 0040 on April 12, 2022, On this basis, we conducted special verification on the attached Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) “statement on deduction of operating income and amount of operating income after deduction in 20201” (hereinafter referred to as “statement on deduction of operating income”).
It is the responsibility of Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) management to prepare the statement of operating income deduction in accordance with the relevant provisions of the guidelines for self discipline supervision of listed companies of Shenzhen Stock Exchange No. 1 – business handling and the stock listing rules of Shenzhen Stock Exchange (revised in 2022) (hereinafter referred to as the “Listing Rules”) and ensure that its contents are true, accurate and complete without false records, misleading statements or major omissions, Our responsibility is to give verification opinions on the statement of deduction of operating income prepared by Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) management on the basis of verification. We plan and implement the verification work 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 reasonably believe that there is no material misstatement in the statement of deduction of operating income. In the verification work, we implemented the verification procedures that we considered necessary, including the verification of accounting records, in combination with the actual situation of Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) project. We believe that our verification work provides a reasonable basis for expressing verification opinions. After verification, we believe that the statement of operating income deduction prepared by Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) management has been prepared in accordance with the listing rules, which fairly reflects the deduction of Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) operating income and the amount of operating income after deduction in all material aspects.
This verification report is only for use when Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) discloses the annual report and shall not be used for any other purpose.
“There is no text on this page, which is the signature page of the special verification report CAC Zheng Zhuan Zi [2022] No. 0089 issued by this office for Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689) “
China audit China Certified Public Accountants
(special general partnership) project partner
Chinese certified public accountant
Tianjin, China April 12, 2022
Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689)
Deduction of operating income in 2021
Prepared by: Shenyang Yuanda Intellectual Industry Group Co.Ltd(002689)
Specific deduction of the current year (10000 yuan) of the project specific deduction of the previous year
(RMB 10000)
Amount of operating income: 96934579152140
The total amount of deduction items from operating income is 312308 yuan, and the sales of materials and parts; 326243 sales of materials and parts; Plus processing fee; Housing rental and other labor costs; House leasing, etc
The total amount of deduction items of operating income accounts for 3.22% and 3.56% of operating income
1、 Business income unrelated to main business————————
1. Other business income other than normal operation.
For example, renting fixed assets, intangible assets and packaging materials, selling materials, exchanging non monetary assets with materials, and selling 312308 materials and parts; 326243 sales of materials and parts; Plus the income realized from the operation of entrusted management business, as well as the income included in the main business income but outside the normal operation of the listed company. Processing fee; Housing rental and other labor costs; House leasing, etc
2. Non qualified financial business income, such as interest income from lending funds; The income generated from new financial businesses in this fiscal year and the previous fiscal year, such as guarantee, commercial factoring, small loan, financial leasing, pawn and other businesses, except 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. 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 312308 sales of materials and parts; 326243 sales of materials and parts; Plus processing fee; Housing rental and other labor costs; House leasing, etc
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 III. other income irrelevant to the main business or without commercial substance
After deducting the operating income of materials and parts sales, the amount of 9381148 is sold; process cost; House rent 8825896 for sale; process cost; House leasing, etc
Legal representative: person in charge of Accounting: person in charge of accounting organization:
