China Dive Company Limited(300526) operating income deduction items and description of the amount of operating income after deduction
China Dive Company Limited(300526)
Deduction items of operating income and amount of operating income after deduction in 2021
Special description of
China Dive Company Limited(300526) (hereinafter referred to as “the company” or “the company”) the financial statements of 2021 are prepared by
Asia Pacific (Group) Certified Public Accountants (special general partnership) conducted an audit and issued a certificate with going concern
Audit report with qualified opinions on major uncertainty paragraphs (Report No.: akksz (2022) No
01320047).
In accordance with the Shenzhen Stock Exchange GEM Listing Rules and Shenzhen Stock Exchange GEM Listing
We have prepared the relevant requirements of the company’s self regulatory guide No. 1 – business handling and other relevant business rules
The deduction of the company’s operating income in 2021 is as follows:
Deduction of operating income of the company in 2021
Specific deductions of the project in the current year and in the previous year (10000 yuan) (10000 yuan)
Amount of operating income: 2587411668482
The total amount of operating income deduction items is 612.97562678
The total amount of deduction items of operating income accounts for 23.69% and 33.72% of operating income
1、 Business income unrelated to main business
1. Other business income other than normal operation. For example, the income from renting fixed assets, including intangible assets, packaging materials, selling materials, selling materials for non monetary assets, RMB 145442 million without exchange, operating entrusted management business, etc., and the income from fully appropriate business although included in the main 612.97 house lease 322018, However, it belongs to the income outside the normal operation of the listed company. Material income of audit evidence
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. Arising from new trade business in this fiscal year and the previous fiscal year
Income. three hundred and thirty-six point nine nine
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. 6. 155282 subsidiaries to be disposed of arising from businesses that have not formed or are difficult to form a stable business model
China Dive Company Limited(300526) operating income deduction items and description of the amount of operating income after deduction
Specific deductions of the project in the current year and in the previous year (10000 yuan) (10000 yuan)
Income. Income, unsustainable
Subtotal of business income unrelated to main business 612.97510999
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.
Failure to obtain adequate fitness 5 Income involved in non-standard audit opinions in audit opinions. 516.79 material income of audit evidence
6. Income from other transactions or events that are not commercially reasonable.
Subtotal of income without commercial substance – 516.79
3、 Other income unrelated to the main business or without commercial substance
Amount after deduction of operating income 1974441105804
China Dive Company Limited(300526)
Board of directors
April 22, 2022
