Securities code: China National Complete Plant Import And Export Co.Ltd(000151) securities abbreviation: China National Complete Plant Import And Export Co.Ltd(000151) Announcement No.: 202227
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without any false records, misleading statements or major omissions.
China National Complete Plant Import And Export Co.Ltd(000151) 2021
Goodwill impairment test report
1、 Whether to conduct impairment test √ yes □ No 2. Obtain the evaluation report for the purpose of financial report in the impairment test
Asset group name appraisal institution appraiser appraisal report no. appraisal value appraisal result
type
Jingxin estimated that in the future, Singapore Yade Co., Ltd. includes goodwill, jingminxin (Beijing) Wan Xiaoke The present value of the estimated future cash flow of the assets group of ZHUANG Hua (2022) No. 023 of the company assets group assets appraisal Co., Ltd. on the valuation benchmark date of 2021 is 12879565 million yuan as of December 31.
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 impairment basis remarks
There is no sign of impairment in Singapore Yade Co., Ltd. no impairment is not applicable
Division asset group IV. allocation of goodwill
Unit: Yuan
Asset group name asset group or asset group asset group or asset group asset group or asset group goodwill allocation method allocation of the original value of goodwill combined with the determination method of the combination the carrying amount of the combination
The working capital and long-term asset group of Singapore Yade Co., Ltd. can independently generate goodwill from this single asset
The company’s assets and goodwill are generated from the cash inflow of 47728918548 group, and the total apportionment of 83834101182 is included in the asset group.
5、 Goodwill impairment test process
1. Important assumptions and reasons
(I) basic assumptions
(1) Open market hypothesis
The open market hypothesis is to assume that for the assets traded in the market or the assets to be traded in the market, the two sides of the asset transaction are equal to 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.
(2) Going concern assumption
The assumption of continuous operation of assets refers to the assumption that Singapore Yade Co., Ltd. (hereinafter referred to as “tialoc”) will continue to operate according to the original business purpose and mode after the valuation base date.
(3) Assumption of continuous use of assets
The assumption of continuous use of assets refers to the assumption that the appraised assets will continue to be used according to the original purpose and mode of use after the valuation base date.
(II) general assumptions
1. It is assumed that there are no significant changes in the current relevant laws, regulations and policies and the national macroeconomic situation in tialoc’s region after the valuation base date, and there are no significant changes in the political, economic, public health and other social environment in tialoc’s region;
2. It is assumed that tialoc’s operators are responsible after the valuation base date and the company’s management is capable of taking their positions;
3. It is assumed that tialoc fully complies with all relevant laws and regulations;
4. It is assumed that the interest rate, exchange rate, tax benchmark, tax rate, policy collection fee and other valuation benchmark related to tialoc will not change significantly after the valuation benchmark date;
5. It is assumed that there are no other human force majeure and unforeseen factors that have a significant adverse impact on the enterprise after the valuation base date.
(III) specific assumptions
1. It is assumed that the accounting policies adopted by tialoc after the valuation base date are basically consistent with those adopted in the preparation of this valuation report in important aspects;
2. It is assumed that tialoc’s business scope and mode are consistent with the current one on the basis of the existing management mode and management level after the valuation base date;
3. It is assumed that tialoc’s cash inflow after the valuation base date is the average inflow and cash outflow is the average outflow; 2. Book value of overall asset group or asset group combination
Unit: Yuan
Book value of goodwill attributable to shareholders of the parent company, book value of all goodwill attributable to minority shareholders, or book value of goodwill in the name of asset group or asset group containing goodwill
Singapore Yade Co., Ltd. 40895189123392914562168018664533947728918548127915563887 company asset group
3. Recoverable amount (1) the net amount of fair value less disposal expenses is not applicable. (2) Present value of estimated future net cash flow
Unit: Yuan
Forecast period business stability period stable expected no asset group name forecast period business income increase forecast period forecast period stable period business income period profit stability regular net discount rate cash long rate profit margin net profit inter income growth profit margin net flow rate present value
Singapore Yade has 202220271221281 128795 limited company asset group – 2026 – 39% – 57% 4% – 8% 4% – 8% years and after 0% 8% 15.58 11.00% 650000
yes
Whether the growth rate of operating revenue in the forecast period is inconsistent with that in previous periods
Due to different evaluation time points of the recoverable amount of assets
yes
Whether the profit margin in the forecast period is inconsistent with that in the previous period
Due to different evaluation time points of the recoverable amount of assets
yes
Is the net profit in the forecast period inconsistent with the previous period
Due to different evaluation time points of the recoverable amount of assets
yes
Whether the growth rate of operating income in the stable period is inconsistent with that in the previous period
Due to different evaluation time points of the recoverable amount of assets
yes
Whether the profit margin in the stable period is inconsistent with that in the previous period
Due to different evaluation time points of the recoverable amount of assets
yes
Whether the net profit in the stable period is inconsistent with that in the previous period
Due to different evaluation time points of the recoverable amount of assets
yes
Is the discount rate inconsistent with the previous period
Due to different evaluation time points of the recoverable amount of assets
Note: previous periods refer to the accounting periods since the formation of goodwill.
4. Calculation of goodwill impairment loss
Unit: Yuan
The overall goodwill of assets including goodwill belongs to the recoverable amount impairment provision of the parent company’s goodwill reduction asset group name group or asset group combination in the previous year. The goodwill impairment loss book value provision of shareholders’ goodwill reduction
Singapore Yade has 1279155638871287956500001860202480
Limited company asset group VI. the subject matter of unrealized profit forecast is not applicable. 7、 The subject matter whose annual performance has declined by more than 50% is not applicable. 8、 Unrecorded assets are not applicable.
China National Complete Plant Import And Export Co.Ltd(000151) board of directors
April 23, 2002
