Jointo Energy Investment Co.Ltd.Hebei(000600) independent director
Financial statements disclosed in previous reporting periods in 2021
Special description of retroactive adjustment of data due to business combination under the same control
1、 Reasons for retroactive adjustment of the company's financial statement data
Jointo Energy Investment Co.Ltd.Hebei(000600) (hereinafter referred to as "the company") deliberated and approved the proposal on the company's purchase of 40% equity and related party transactions of Qinhuangdao qinre Power Generation Co., Ltd. from the controlling shareholder at the third extraordinary general meeting of shareholders in 2020. The company purchased 40% equity of Qinhuangdao qinre Power Generation Co., Ltd. (hereinafter referred to as "qinre company") held by the controlling shareholder Hebei Construction Investment Group in cash through agreement transfer. On November 16, 2020, the company signed the equity transfer agreement with the controlling shareholder Hebei Construction Investment Group. On March 1, 2021, the industrial and commercial change registration involved in this equity transfer has been completed, and 40% of the equity of qinre company has been transferred to the company. Therefore, March 1, 2021 is the merger date. Since the company and qinre company are finally controlled by Hebei Construction Investment Group before and after the merger, and the control is not temporary, the merger of qinre company by the company is a business merger under the same control.
The second extraordinary meeting of the ninth board of directors of the company deliberated and approved the proposal on the company's purchase of 51% equity of Hebei Construction Investment Guorong Energy Service Co., Ltd. and related party transactions from the controlling shareholder. The company purchased 51% equity of Hebei Construction Investment Guorong Energy Service Co., Ltd. (hereinafter referred to as "Guorong company") held by the controlling shareholder Hebei Construction Investment Group in cash through agreement transfer. Both parties signed the equity transfer agreement. On May 28, 2021, the industrial and commercial change registration involved in this equity transfer has been completed, and 51% of the equity of Guorong company has been transferred to the name of the company. Therefore, May 28, 2021 is the merger date. Since the company and Guorong company are finally controlled by Hebei Construction Investment Group before and after the merger, and the control is not temporary, the merger of Guorong company by the company is a business merger under the same control.
The company adjusted the comparative statements in accordance with the provisions of the accounting standards for business enterprises on business combinations under the same control.
According to the relevant provisions of accounting standards for Business Enterprises No. 2 - long term equity investment and accounting standards for Business Enterprises No. 20 - business combination, the merger under the same control shall be regarded as the reporting entity formed after the merger has been integrated and existing since the final controller began to implement control, which is reflected in its consolidated financial statements, that is, the reporting entity composed of parent and subsidiary companies formed after the merger, Both its asset scale and its operating results should be calculated continuously; When preparing the consolidated financial statements, no matter whether the consolidation occurs at any time point in the reporting period, the consolidated income statement and consolidated cash flow statement reflect the profit and loss and cash flow realized by the reporting entity composed of parent and subsidiary companies from the beginning of the current period to the date of consolidation. Accordingly, the retained income item of the consolidated balance sheet, It should reflect the surplus reserves and undistributed profits that the parent and subsidiary companies should realize if they operate as a whole until the merger date; For the holding merger and absorption merger under the same control, when preparing the consolidated financial statements in the current period of consolidation, the opening amount of the consolidated balance sheet shall be adjusted, and the relevant items of the comparative statements shall be adjusted. It is deemed that the reporting entity after consolidation has existed in the previous period.
2、 Impact on financial status and operating results of previous years
1. Cumulative impact of changes in the scope of the above consolidated statements on the owner's equity items as of December 31, 2020
Unit: Yuan
December 31, 2020
Impact after retroactive adjustment and before retroactive adjustment
Share capital 179162637600
Capital reserve 47750731620644550715181032000164396
Surplus reserve 82060152264
Undistributed profit 5139890929015106489962783340096623
Total equity attributable to shareholders of the parent company 1252719198971121737893795235340261019
Minority interests 302154512810254553 Yunnan Luoping Zinc&Electricity Co.Ltd(002114) 7601482599
Total shareholders' equity 1554873711781147193196816382941743618
2. Impact of the above changes in the scope of consolidated statements on the items of consolidated income statement in 2020
Unit: Yuan
Impact after retroactive adjustment and before retroactive adjustment
Operating income 15370326991011421934712109115097986992
Operating cost 1217095194147112683627927790258914870
Business tax and surcharges 14377215703130684534111308762292
Selling expenses 63398721556339872155 0.00
Administrative expenses 101377386745929299985878447388158
R & D expenses 3982157952394950933942662859
Financial expenses 59876975941567614747533115501188
Operating profit 1584018312381500815581488320273090
Total profit 15901028 Cultural Investment Holdings Co.Ltd(600715) 02241795218786106486
Net profit 1283691289481206941867427674942206
Net profit attributable to owners of the parent company 95789006691924852743773303732314
Profit and loss of minority shareholders 32580122257282089123654371209892
Basic earnings per share 0.535 0.516 0.019
Diluted earnings per share 0.535 0.516 0.019
3、 Opinions of independent directors
We believe that the company's retrospective adjustment of the financial statement data disclosed in the previous reporting period is reasonable, in line with the relevant provisions of the accounting standards for business enterprises issued by the state and the requirements of the relevant provisions of Shenzhen Stock Exchange.
independent director:
An Ming Zeng, Zhao Lihong
April 20, 2022
