Songcheng Performance Development Co.Ltd(300144) goodwill impairment test report
Company code: Songcheng Performance Development Co.Ltd(300144) company abbreviation: Songcheng Performance Development Co.Ltd(300144) Songcheng Performance Development Co.Ltd(300144)
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
Jiuzhaigou County Tibetan mystery culture North Northking Information Technology Co.Ltd(002987) ASI assets
Communication Co., Ltd. is mainly engaged in the appraisal firm (special Pu Chen Yuze, Chen Ming, operational asset Xingtong partnership of the recoverable value asset group of Beifang asipingbao Zi) [2022] No. 01-277 asset group with an amount of 457542 million yuan. III. is there any sign of impairment
Whether the asset group name has impairment trace remarks whether to withdraw impairment remarks impairment basis remarks
as
Other impairment signs of Tibetan enigma in Jiuzhaigou County are special evaluation reports
IV. allocation of goodwill of Sinochem Communication Co., Ltd
Unit: Yuan
Asset group name asset group or asset group asset group or asset group asset group or asset group goodwill allocation method to allocate the original value of goodwill
Determination method of composition of contract book amount of contract
Tibetan mystery culture in Jiuzhaigou County Tibetan mystery culture in Jiuzhaigou County
Jiuzhaigou County Tibetan mystery culture main business sex capital Communication Co., Ltd. Main Communication Co., Ltd
The asset group business formed by the assets of Communication Co., Ltd. is clear and single, with 4313213278 asset group and 7584104327 goodwill, which is in line with the relevant allocation of asset group
important document
Whether the determination method of asset group or asset group combination is different from that of previous years □ yes √ no
Songcheng Performance Development Co.Ltd(300144) goodwill impairment test report
5、 Goodwill impairment test process 1. Important assumptions and reasons
(I) assumptions
1. Transaction hypothesis: one of the most basic assumptions for asset appraisal. It is assumed that the appraisal object is already in the process of transaction, and the appraiser evaluates according to the simulated market such as the transaction conditions of the object to be appraised.
2. Going concern assumption: the going concern assumption is that the business of the appraisal object is legal, and there will be no unforeseen factors that make it impossible to continue to operate. The existing purpose of the appraised assets will remain unchanged and will continue to be used in situ.
3. Open market assumption: it is assumed that the market condition to be entered by the appraised assets is the open market. The open market refers to the fully developed and perfect market conditions. It refers to a competitive market with voluntary buyers and sellers. In this market, the status of buyers and sellers is equal, and each has the opportunity and time to obtain sufficient market information. The transactions of both buyers and sellers are carried out under voluntary and rational conditions, rather than mandatory or unrestricted conditions.
(II) general assumptions
1. The current macro-economy of the country does not change significantly;
2. There is no significant change in the socio-economic environment of the asset group and the tax, tax rate and other policies implemented;
3. Assuming that the operation and management personnel of the asset group can fulfill their duties, the asset group will continue to maintain the existing operation and management mode and continue to operate;
4. The values of various parameters calculated in this appraisal are determined according to the constant price system, and the influence of inflation factors is not considered.
(III) special assumptions
1. This appraisal is based on the specific appraisal purpose listed in the asset appraisal report;
2. All assets in this appraisal are based on the actual stock on the benchmark date, and the current market price of relevant assets is based on the effective price of China on the benchmark date;
3. During the foreseeable operation period, non recurring profits and losses that may occur in production and operation are not considered, including but not limited to the following items: profits and losses arising from the disposal of long-term equity investment, fixed assets, construction in progress, intangible assets, other long-term assets and other non operating income and expenses;
4. The impact of additional investment by future shareholders or other parties on the value of the asset group is not considered;
5. It is assumed that the relevant approval documents required for the normal operation of the business can be obtained in time;
6. It is assumed that the major investment or investment plan involved in the evaluation process can be completed and put into operation as scheduled;
7. It is assumed that the specific sales model set in the evaluation process can continue;
8. It is assumed that the acquisition, acquisition and construction of the assets involved in the appraisal object comply with relevant national laws and regulations;
9. It is assumed that the cash inflow formed by the appraisal object after the benchmark date is the inflow at the end of each year, and the cash outflow is the outflow at the end of each year;
10. This appraisal does not take into account the possible mortgage and guarantee in the future, the impact of the additional price that may be paid by the special transaction party on its appraisal value, or the impact of changes in national macroeconomic policies and the impact of natural forces and other force majeure on the asset price.
According to the requirements of asset appraisal, the appraisers believe that these preconditions are established on the benchmark date. When the future economic environment changes greatly, the appraisers will not bear the responsibility for obtaining different appraisal results due to the change of preconditions. 2. Book value of overall asset group or asset group combination
Unit: Yuan
Asset groups belonging to shareholders of the parent company or asset groups belonging to minority shareholders, asset groups containing goodwill, book value of goodwill, book value of goodwill, book value of all goodwill and book value of other assets or combination of asset groups
Jiuzhaigou County Tibetan mystery culture 45504625963033641731758410432743132327811897317605
Songcheng Performance Development Co.Ltd(300144) goodwill impairment test report
Communication Co., Ltd. 3. Recoverable amount (1) net amount of fair value minus disposal expenses √ applicable □ not applicable
Unit: Yuan
Asset group name fair value hierarchy fair value acquisition method fair value disposal expenses net amount of fair value minus disposal expenses
The third level of business assets of Tibetan mystery theater adopts valuation technology to determine the fair value of 4675480000, 1 Jointo Energy Investment Co.Ltd.Hebei(000600) 00 and 4575420000
Whether the above information is inconsistent with previous periods □ yes √ no other description □ applicable √ not applicable (2) present value of estimated future net cash flow √ applicable □ not applicable
Unit: Yuan
Asset group name forecast period business forecast period profit forecast period net stable period business stable period profit stable period net expected future said forecast period business income profit increase rate profit stable period business income profit increase rate profit discount rate cash net flow long rate long rate present value of long rate quantity
Jiuzhaigou county-4040900 and 2027
Tibetan mystery culture in 2022 0% ~ 328% – 269.39% ~. 00 ~ 5542, and then 0% 32.99% 453570011. 88% 42961700 communication limited ~ 40.31% 500 in 202600 year 00.00
company
Whether the growth rate of operating revenue in the forecast period is inconsistent with that in the previous period
The market environment has changed, and the income index has been slightly adjusted
Whether the profit margin in the forecast period is inconsistent with that in the previous period
The market environment changes and the profit margin index is slightly adjusted
Whether the net profit in the forecast period is inconsistent with that in the previous period is
The market environment changes, and the net profit index is slightly adjusted
Whether the growth rate of operating income in the stable period is inconsistent with that in the previous period no
Whether the profit margin in the stable period is inconsistent with that in the previous period
The market environment changes and the profit margin index is slightly adjusted
Whether the net profit in the stable period is inconsistent with that in the previous period is
The market environment changes, and the net profit index is slightly adjusted
Is the discount rate inconsistent with the previous period
The discount rate in 2020 is 12.79%
Other instructions □ applicable √ not applicable
