Special verification opinions on deduction of operating income in Beijing Vrv Software Corporation Limited(300352) 2021
Ztc-gssz (2022) No. 211040
catalogue
Special verification opinions on deduction of operating income in Beijing Vrv Software Corporation Limited(300352) 2021 statement of deduction of operating income in Beijing Vrv Software Corporation Limited(300352) 2021
About the operating income of Beijing Vrv Software Corporation Limited(300352) 2021
Special verification opinions on deductions
ZTC cghszz (2022) No. 211040 Beijing Vrv Software Corporation Limited(300352) :
We have been entrusted to audit the financial statements of Beijing Vrv Software Corporation Limited(300352) (hereinafter referred to as Beijing Vrv Software Corporation Limited(300352) company) in 2021, and issued the audit report ZTC Guang Hua Shen Hui Zi (2022) No. 211047. On this basis, we checked the statement of operating income deduction of Beijing Vrv Software Corporation Limited(300352) 2021 (hereinafter referred to as the “statement of operating income deduction”) prepared by Beijing Vrv Software Corporation Limited(300352) company.
1、 Responsibilities of management
Beijing Vrv Software Corporation Limited(300352) the management of the company is responsible for the listing of shares in accordance with the rules of Shenzhen Stock Exchange (revised in 2022), the guidelines for the business handling of Listed Companies in Shenzhen Stock Exchange No. 12 – matters related to the deduction of operating income, and the rules for the listing of shares on the gem of Shenzhen Stock Exchange (revised in December 2020) Prepare the statement of operating income deduction in accordance with the provisions of business handling guide No. 13 – matters related to operating income deduction of companies listed on the gem of Shenzhen Stock Exchange, and design, implement and maintain necessary internal control so that the statement of operating income deduction is free from material misstatement caused by fraud or error.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express special verification opinions on the statement of deduction of operating income on the basis of verification. We carried out the verification in accordance with the auditing standards for Chinese certified public accountants. To verify whether there is a material error in the audit plan and the Chinese CPA’s work code, and to ensure that we do not comply with the Chinese CPA’s work code. In the process of verification, we have implemented procedures that we consider necessary, including checking accounting records. We believe that our verification work provides a reasonable basis for expressing opinions.
3、 Special verification opinions
We believe that the attached statement of deduction of operating income is in accordance with the Listing Rules of Shenzhen Stock Exchange (revised in 2022), the business handling guide of listed companies of Shenzhen Stock Exchange No. 12 – matters related to deduction of operating income, and the Listing Rules of GEM stocks of Shenzhen Stock Exchange (revised in December 2020) The regulations of Shenzhen Stock Exchange GEM listed companies business handling guide No. 13 – matters related to operating income deduction reflect the deduction of operating income of Beijing Vrv Software Corporation Limited(300352) company in 2021.
This special verification opinion is only used for the purpose of disclosure of the 2021 annual report of Beijing Vrv Software Corporation Limited(300352) company, and is not applicable to other purposes. In order to better understand the deduction of operating income of Beijing Vrv Software Corporation Limited(300352) company, this special verification opinion should be read together with the audit report of ZTE cghskz (2022) No. 211047.
Zhongxingcai Guanghua certified public accountants, Chinese Certified Public Accountants:
(special general partnership)
Chinese certified public accountant:
Beijing, China April 13, 2022
Beijing Vrv Software Corporation Limited(300352) 2021 operating income deduction statement
According to the stock listing rules of Shenzhen Stock Exchange (revised in 2022), the guidelines for business handling of listed companies of Shenzhen Stock Exchange No. 12 – matters related to operating income deduction, and the Listing Rules of GEM stocks of Shenzhen Stock Exchange (revised in December 2020) In accordance with the provisions on the deduction of operating income in the guide for business handling of companies listed on the growth enterprise market of Shenzhen Stock Exchange No. 13 – matters related to the deduction of operating income, the company has prepared the table of deduction of operating income in 2021.
Specific deduction items of the current year and the previous year (10000 yuan) (10000 yuan)
Operating revenue 67515406408234
Total amount of deduction items of operating income 0.00 394.89 trade business
The total amount of deduction items of operating income accounts for 0.62% of operating income
1. Proportion of business income irrelevant to main business Other business income other than normal operation. Such as the income from renting fixed assets, intangible assets, packaging materials, selling materials, exchanging non monetary assets with materials, operating entrusted management business, and the income that is included in the main business income but is outside the normal operation of the listed company. 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 those generated from guarantee, commercial factoring, small loan, financial lease, pawn and other businesses, except the financial lease business carried out for the sale of main products.
3. The newly increased trade in this fiscal year and the previous fiscal year was 394.89
Revenue generated by business. 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 394.89
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
The amount of operating income after deduction is 67515406368746
Note: Shanghai Beijing Vrv Software Corporation Limited(300352) Supply Chain Management Co., Ltd., a subsidiary of the company, has been engaged in trade business since 2019, and the income in this year is 1270100 yuan. The business has formed a stable business model up to this year, so it is not deducted in the deduction statement of this period.
Beijing Vrv Software Corporation Limited(300352) (signature and seal)
April 13, 2022
