About China Dive Company Limited(300526) 2021
Deduction items of operating income and amount of operating income after deduction
Special audit report
Ya Hui He Zi (2022) No. 013, 2004
Asia Pacific (Group) Certified Public Accountants (special general partnership)
April 20, 2002
catalogue
Project starting page: special audit report 1
Special notes on the deduction of operating income and the amount of operating income after deduction 1
About China Dive Company Limited(300526)
Deduction items of operating income and amount of operating income after deduction in 2021
Special audit report
Ya Hui He Zi (2022) No. 013, 2004 China Dive Company Limited(300526) all shareholders:
We have been entrusted to audit the consolidated and company’s balance sheet of China Dive Company Limited(300526) (hereinafter referred to as “CSFC”) as of December 31, 2021, and the consolidated and company’s profit statement of 2021 Based on the consolidated and the company’s cash flow statement, the consolidated and the company’s statement of changes in shareholders’ equity and the notes to the financial statements, and the audit report with qualified opinions with significant uncertainty of continuous operation (Report No.: yksz (2022) No. 0132047), the attached statement of operating income deduction in China Dive Company Limited(300526) 2021 (hereinafter referred to as the “statement of operating income deduction”) was specially reviewed.
It is the responsibility of the management of the company to prepare and disclose the statement of deduction of operating income and provide true, legal and complete audit evidence in accordance with the relevant business rules such as the Listing Rules of Shenzhen Stock Exchange on the gem and the self regulatory guide for companies listed on the gem of Shenzhen Stock Exchange No. 1 – business handling. Our responsibility is to give special audit opinions on the statement of operating income deduction on the basis of audit.
We conducted the audit in accordance with the relevant provisions of the auditing standards for Chinese certified public accountants. The auditing standards for Chinese certified public accountants require us to abide by the code of professional ethics for Chinese certified public accountants, plan and perform the audit work, so as to obtain reasonable assurance about whether there is no material misstatement in the statement of business income deduction. During the audit process, we implemented procedures that we considered necessary, including checking accounting records and recalculating the amount of relevant items. We believe that our audit work provides a reasonable basis for issuing audit opinions.
We believe that the attached statement of deduction of operating income for China Dive Company Limited(300526) 2021 is prepared in all major aspects in accordance with the relevant business rules, such as the Listing Rules of GEM stocks of Shenzhen Stock Exchange, the self regulatory guide for GEM listed companies of Shenzhen Stock Exchange No. 1 – business handling.
In order to better understand the deduction of operating income and the amount of operating income after deduction of the company in 2021, the attached statement of operating income deduction should be read together with the audited financial statements.
This audit report is only for the purpose of disclosure in the annual report of China Dive Company Limited(300526) 2021, and shall not be used for any other purpose.
[there is no text on this page, which is the signature and seal page of the special audit report on the deduction of operating income and the amount of operating income after deduction in China Dive Company Limited(300526) 2021]
China Certified Public Accountants of Asia Pacific (Group) certified public accountants:
(special general partnership)
Chinese certified public accountant:
Beijing, China April 20, 2002
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
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 20, 2022
