Company code: Xinjiang Beiken Energy Engineering Co.Ltd(002828) company abbreviation: Xinjiang Beiken Energy Engineering Co.Ltd(002828) Xinjiang Beiken Energy Engineering Co.Ltd(002828)
2021 goodwill impairment test report
1、 Whether to conduct impairment test √ yes □ No 2. Whether to obtain the evaluation report for the purpose of financial report in the impairment test √ yes □ no
Asset group name appraisal institution appraiser appraisal report no. appraisal value type appraisal result
As of the benchmark date (December 31, 2021), Xinjiang Xinjiang Beiken Energy Engineering Co.Ltd(002828) Engineering Co., Ltd. plans to reduce the goodwill of Beijing Zhongneng Wanqi energy technology services, including Jiarui International Assets Appraisal Co., Ltd. Wang Yannan Su Yijing, Jiarui pingbao Zi [2022] The asset group of Beijing Zhongneng Wanqi Co., Ltd. including goodwill and the asset group of energy technology services Co., Ltd. including goodwill involved in the recoverable amount Test No. 0053 The book value is
140968 million yuan, and the recoverable amount is 1836963 million yuan.
3、 Are there any signs of impairment
Whether there are signs of impairment in the name of the asset group remarks whether to withdraw impairment remarks remarks on impairment basis
Beijing Zhongneng Wanqi Energy Technology Co., Ltd
Service Co., Ltd. includes goodwill. There is no sign of impairment. No impairment is not applicable
Asset group IV. allocation of goodwill
Unit: Yuan
Asset group name asset group or combination of asset groups constitute asset group or combination of asset groups determine the book goodwill allocation method of asset group or combination of asset groups allocate the original value of goodwill
Method amount
Assets produced by the asset group where the goodwill is located
Beijing Zhongneng Wanqi Energy Technology Service Co., Ltd. has an active market for long-term capital products, which can bring 14096804394 to the only relevant asset group. It is not necessary to have independent cash flow in the asset group not limited to 11868159510, which can be recognized and shared with the asset group
Is a separate asset group.
Whether the determination method of asset group or combination of asset groups is different from that of previous years □ yes √ no v. goodwill impairment test process 1. Important assumptions and reasons
During the appraisal process, the appraisal assumptions we based on and used are the basic premise of the asset appraisal. At the same time, the users of the appraisal report are reminded to pay attention to the contents of the appraisal assumptions in order to correctly understand and use the appraisal conclusions.
(I) basic assumptions 1. Transaction assumptions:
Transaction assumption, that is, assuming that all assets to be evaluated are already in the process of transaction, asset evaluation professionals conduct evaluation according to the simulated market such as the transaction conditions of the assets to be evaluated. Transaction assumption is the most basic premise for asset appraisal. 2. Open market assumptions:
Open market hypothesis, that is, it is assumed that for the assets traded in the market or the assets to be traded in the market, both parties to the asset transaction have equal status with each other and have the opportunity and time to obtain sufficient market information, so as to make a rational judgment on the function, purpose and transaction price of the assets. The open market hypothesis is based on the fact that assets can be bought and sold publicly in the market. 3. Going concern assumptions:
The assumption of continuous operation of the enterprise refers to that the appraised entity will maintain continuous operation and keep consistent with the current operation mode.
(II) general assumptions 1. It is assumed that there will be no major changes in the political, economic, social and other macro environment of the appraised entity and its business environment after the benchmark date; 2. Except for the laws and regulations that have been promulgated and have not been implemented by the government on the benchmark date, it is assumed that there will be no significant changes in the laws and regulations related to the operation of the appraised unit during the income period;
3. It is assumed that the changes of exchange rate, interest rate, tax, inflation and other factors involved in the operation of the appraised unit after the benchmark date will not have a significant impact on its operating conditions in the income period (considering the changes of interest rate from the benchmark date to the reporting date); 4. It is assumed that there will be no irresistible and unforeseeable events affecting the operation of the appraised entity after the benchmark date; 5. It is assumed that the appraisal object will continue to operate in the future forecast period and the assets within the appraisal scope will continue to be used; 6. It is assumed that the accounting policies adopted by the evaluation object during the prediction period are consistent with the evaluation base date in major aspects, with continuity and comparability; 7. It is assumed that the operation of the appraisal object in the forecast period complies with various national laws and regulations and is not illegal; 8. It is assumed that the relevant parties involved in the operation of the appraisal object in the future forecast period are responsible, and the management is capable of assuming their responsibilities. During the forecast period, based on the situation on the benchmark date, there are no major changes affecting their operation, the management team develops stably, and there are no major changes affecting their operation in the management system; 9. It is assumed that the information provided by the client and the relevant parties of the asset group related to goodwill is true, complete and reliable, and there are no other defective matters or contingencies that should be provided but not provided, and the evaluation professionals have performed the necessary evaluation procedures but still cannot be known, which may affect the evaluation conclusion; 10. It is assumed that there will be no litigation, mortgage, guarantee and other matters that have a significant impact on the operating performance of the appraisal object in the future income period.
(III) specific assumptions 1. Except for the fixed asset investment for which there is definite evidence on the benchmark date that the production capacity will change after the period, it is assumed that the appraisal object will not carry out major investment activities that affect its operation during the forecast period, and the enterprise’s product production capacity or service capacity is estimated according to the status on the benchmark date; 2. It is assumed that the operating cash inflow and cash outflow of the appraisal object occur evenly in the forecast period, and there will be no centralized recognition of income at a certain time of the year; 3. The future development plan and operation data provided by the appraised unit to the appraiser can be realized as scheduled in the future operation. 4. It is assumed that the products or services of the appraised unit will maintain the current market competition after the benchmark date. 5, suppose that the evaluation unit’s R & D capability and advanced technology level are maintained at the present level after the evaluation benchmark. 6. The contracts signed by the appraised unit in the previous year and the current year are valid and can be implemented. 7. Assuming that the qualification of high-tech enterprise of the appraised unit can be normally renewed when it expires, the enterprise income tax rate in the following years is 15%. 8. According to the announcement of the Ministry of Finance and the State Administration of Taxation on further improving the policy of pre tax addition and deduction of R & D expenses (Announcement No. 13 of the Ministry of Finance and the State Administration of Taxation in 2021), if the R & D expenses actually incurred in the R & D activities of manufacturing enterprises do not form intangible assets and are included in the current profit and loss, on the basis of actual deduction according to the regulations, from January 1, 2021, they will be added and deducted before tax according to 100% of the actual amount; If intangible assets are formed, they will be amortized before tax according to 200% of the cost of intangible assets from January 1, 2021. This appraisal assumes that the policy can be sustained during the income period, reminding the users of the report to pay attention to the possible impact of policy changes on the appraisal conclusion.
According to the requirements of the accounting standards for business enterprises, we believe that these assumptions are valid on the benchmark date. In case of major changes in the appraisal assumptions after the date of the appraisal report, we will not bear the responsibility for deriving different appraisal conclusions due to the changes in the appraisal assumptions. 2. Book value of overall asset group or asset group combination
Unit: Yuan
Asset group name goodwill Book attributable to shareholders of the parent company goodwill Book attributable to minority shareholders total goodwill book value asset group or asset group value other asset groups or asset group value asset book value portfolio book value
Beijing Zhongneng Wanqi Energy Technology Service Co., Ltd. has 605276135058153981 China Railway Construction Corporation Limited(601186) 8159510222864488414096804394 asset group including goodwill. 3. Recoverable amount (1) net amount after fair value minus disposal expenses □ applicable √ not applicable
(2) Present value of estimated future net cash flow √ applicable □ not applicable
Unit: Yuan
Name of asset group forecast period forecast period business income forecast period profit margin forecast period net profit stabilization period
