Company code: Xinjiang Korla Pear Co.Ltd(600506) company abbreviation: ST Xiangli
Xinjiang Korla Pear Co.Ltd(600506)
2021 goodwill impairment test report
The annual audit accountant shall verify and confirm the contents filled in by the company in the report. Whether the annual audit accountant has verified and confirmed: √ yes name of the annual audit accountant: Zhang Lei, name of Wang Yi accounting firm: Zhongxing caiguanghua accounting firm (special general partnership) I. whether to conduct impairment test √ yes □ no note: If yes, please continue to fill in the follow-up contents. 2、 Whether the evaluation report for the purpose of financial report is obtained in the impairment test √ yes □ no
Asset group name appraisal institution appraiser appraisal report no. appraisal value type appraisal result
Acquisition of unified (Shaanxi) Petroleum Beijing Tianjian Xingye assets appraisal Tianxing Zi (2022) No. 0108
The fair value of the company number formed by the Chemical Co., Ltd. minus the disposal expenses of 5114701948 yuan is a combination of asset groups related to reputation
Acquisition of Tongyi (Shaanxi) Shi Beijing Tianjian Xingye assets appraisal Hong Ruoyu, Xingrong Tianxing pingbao Zi (2022) No. 139 Shanghai Pudong Development Bank Co.Ltd(600000) 000 oil and Chemical Co., Ltd. with discounted cash flow method, Tongyi Co., Ltd. No. 0701 yuan
III. whether there are signs of impairment in the asset group portfolio related to goodwill formed by Petrochemical Co., Ltd.:
Whether there are signs of impairment in the name of the asset group remarks whether to withdraw impairment remarks remarks on impairment basis
Acquisition of uni president (Shaanxi) stone
Other signs of impairment of petrochemicals Co., Ltd. are other consulting reports
In addition to the acquisition of unified (Shaanxi) Petrochemical Co., Ltd
Is there any sign of impairment in Sinochem? Is there a special evaluation report
Asset group combination related to goodwill formed by limited company IV. allocation of goodwill
Unit: yuan currency: RMB
Asset group name asset group or combination of asset groups asset group or combination of asset groups goodwill allocation method of asset group or combination of asset groups original value of goodwill allocation
Composition determination method book amount
The appraisal scope of the acquisition of unified (Shaanxi) Petroleum includes goodwill
Whether the fixed assets and asset groups related to the asset group formed by Chemical Co., Ltd. can independently generate the current 4239278086 asset group 1034692898 goodwill and the inflow of intangible assets and construction in progress
close
Acquisition of fixed assets of Tongguan asset group, intangible assets of jinliuyi Petrochemical Co., Ltd. and intangible assets of Tongguan asset group except that the appraisal scope of Tongyi (Shaanxi) stone includes whether the goodwill asset group can independently generate the current 45011406348 asset group 73114022124 Petrochemical Co., Ltd Whether there is any difference between the asset group or asset group combination related to the goodwill formed by the construction in progress and the previous years □ yes √ no fill in the composition of asset group or asset group combination in the previous accounting period according to the above table (if there is any difference). (I) before change
Unit: yuan currency: RMB
Asset group name asset group or combination of asset groups asset group or combination of asset groups goodwill allocation method of asset group or combination of asset groups original value of goodwill allocation
Composition determination method book amount
5、 Goodwill impairment test process (I) important assumptions and reasons (I) general assumptions 1 Transaction assumption: assuming that all assets to be appraised are already in the process of transaction, the appraiser will conduct valuation according to the simulated market such as the transaction conditions of the assets to be appraised. 2. Open market hypothesis: the open market hypothesis is an assumption about the conditions of the market in which the assets are to enter and the impact of the assets under such market conditions. Open market refers to fully developed and perfect market conditions, which refers to a competitive market with voluntary buyers and sellers. In this market, buyers and sellers have equal status and have the opportunity and time to obtain sufficient market information. The transactions between buyers and sellers are carried out under voluntary, rational, non mandatory or unrestricted conditions; 3. Assumption of continuous use: the assumption of continuous use is an assumption of the conditions under which the assets are to enter the market and the asset status of the assets under such market conditions.
Firstly, the appraised assets are in use. Secondly, it is assumed that the assets in use will continue to be used. Under the assumption of continuous use, the conversion of asset use or the best utilization conditions are not considered, and the scope of use of the evaluation results is limited; 4. Going concern assumption: it refers to the assessment assumption made by taking the asset group portfolio as the assessment object. That is, as the main business entity, the asset group portfolio will continue to operate according to the business objectives under the external environment. The operator is responsible and capable of taking responsibility; The asset group portfolio operates legally and can obtain appropriate profits to maintain the ability of sustainable operation. (II) assessment assumptions of discounted cash flow method 1 There is no significant change in the current relevant national laws, regulations and policies and the national macroeconomic situation; There is no significant change in the political, economic and social environment of the region where the parties to the transaction are located; There is no significant adverse impact caused by other unpredictable and force majeure factors; 2. It is assumed that the portfolio manager of the asset group is responsible and the management is capable of taking its position; After the assessment date, the R & D capability and advanced technology of enterprises will remain at the present level. The existing core R & D personnel and management team can remain stable in the forecast period. 3. unless otherwise stated, it is assumed that the enterprise fully complies with relevant laws and regulations; 4. It is assumed that the asset group portfolio will maintain the existing revenue recognition method and credit policy, and will not encounter major fund recovery problems; 5. The basic accounting policies and assumptions to be adopted by the accounting group in the preparation of this accounting report; 6. It is assumed that there is no significant change in relevant interest rate, exchange rate, tax benchmark and tax rate, policy collection fees, etc; 7. Assuming that the global epidemic control situation is gradually clear, the international aviation industry recovers slowly, and the base oil price is relatively stable in the prediction period without major changes; 8. Combined with the announcement of the Ministry of Finance and the State Administration of Taxation on further improving the pre tax addition and Deduction Policy of R & D expenses (No. 13, 2021) and the announcement of the Ministry of Finance and the State Administration of Taxation on extending the implementation period of some preferential tax policies (No. 6, 2021), it is assumed that the manufacturing enterprises have not formed intangible assets and included in the R & D expenses of the current profit and loss, The period of 100% deduction is from 2022 to 2023, and 50% deduction will be made from 2024;
9. It is assumed that this appraisal does not consider the new investment expenditure, but only the capital expenditure under normal operating conditions. 10. It is assumed that the present value of the future cash flow of the assets before tax is equal to the present value of the future cash flow of the assets after tax; 11. It is assumed that the annual cash flow of the asset group portfolio is predicted to be uniform inflow and outflow. (II) book value of overall asset group or combination of asset groups
Unit: yuan currency: RMB
The name of the asset group belongs to the shareholders of the parent company, the business belongs to the goodwill of minority shareholders, the book value of all goodwill, the book value of the asset group or combination of asset groups, the book value of the asset group containing goodwill or the book value of reputation, the book value of other assets in the book value, the book value of the combination of asset groups
Acquisition of unified (Shaanxi) Petroleum
Asset group portfolio related to Shang 1034692898103469289842392780865273970985 reputation formed by Chemical Co., Ltd
The recoverable amount of asset group combination (III) related to goodwill formed by the acquisition of uni president Petrochemical Co., Ltd. other than uni president (Shaanxi) Shi 73011402212473011402212445011406348118125428473 oil and Chemical Co., Ltd. (Shaanxi) 1 Net amount of fair value minus disposal expenses √ applicable □ not applicable
Unit: yuan currency: RMB
Asset group name fair value hierarchy fair value acquisition method fair value disposal expenses net amount of fair value minus disposal expenses
Acquisition of unified (Shaanxi) Petroleum
52188795391041775915114701948 goodwill related asset group combination formed by Chemical Co., Ltd. is the above information inconsistent with previous periods □ yes √ No 2 Present value of estimated future net cash flow √ applicable □ not applicable
Unit: yuan currency: RMB
Asset group name forecast period forecast period business forecast period profit forecast period net profit stable period stable period stable period stable period net profit discount rate forecast future net cash
The present value of the profit margin flow of operating income between the growth rate of business income and the growth rate
