Haima Automobile Co.Ltd(000572) audit report and financial statements for the year 2021
Haima Automobile Co.Ltd(000572)
Audit report and financial statements
(from January 1, 2021 to December 31, 2021)
Table of contents page
1、 Audit report 1-5
2、 Financial statements
Consolidated balance sheet and parent company balance sheet 1-4
Consolidated income statement and parent company income statement 5-6
Consolidated cash flow statement and cash flow statement of parent company 7-8
Consolidated statement of changes in owner’s equity and statement of changes in owner’s equity of the parent company 9-12
Notes to financial statements 1-120
audit report
Xin Hui Shi Bao Zi [2022] No. za11987 Haima Automobile Co.Ltd(000572) all shareholders:
1、 Audit opinion
We have audited the financial statements of Haima Automobile Co.Ltd(000572) (hereinafter referred to as Haima Automobile Co.Ltd(000572) shares), including the consolidated and parent company’s balance sheet as of December 31, 2021, the consolidated and parent company’s income statement, consolidated and parent company’s cash flow statement, consolidated and parent company’s statement of changes in owner’s equity and notes to relevant financial statements in 2021.
In our opinion, the attached financial statements are prepared in accordance with the accounting standards for business enterprises in all material aspects, and fairly reflect the consolidated and parent company’s financial position of Haima Automobile Co.Ltd(000572) shares as of December 31, 2021 and the consolidated and parent company’s operating results and cash flow in 2021. 2、 Basis for forming audit opinions
We conducted our audit in accordance with the auditing standards for Chinese certified public accountants. The “responsibilities of certified public accountants for the audit of financial statements” in the audit report further expounds our responsibilities under these standards. In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of Haima Automobile Co.Ltd(000572) shares and have fulfilled other responsibilities in terms of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for our audit opinion. 3、 Key audit matters
The key audit matters are the most important matters that we consider to audit the current financial statements according to our professional judgment. The response to these matters is based on the overall audit of the financial statements and the formation of audit opinions. We will not express separate opinions on these matters.
The key audit matters identified in our audit are summarized as follows:
Key audit matters how to deal with them in the audit
(I) investment income obtained from related party equity transfer
Please refer to “III. important accounting policies and accounting estimates for investment income obtained from equity transfer to related parties (XIV)” in the notes to the financial statements. The audit procedures we implemented mainly include: accounting policies and “IX. related parties and related parties 1. Reading the equity transfer agreement, resolutions of the board of directors, trade, (V), 2”. Resolutions of the general meeting of shareholders and announcements of the company;
1. In 2021, Haima Automobile Co.Ltd(000572) Co., Ltd., a wholly-owned subsidiary of Haima Automobile Co.Ltd(000572) Co., Ltd., inspected the documents of property right change, the documents held by Haima Automobile Co.Ltd(000572) Co., Ltd. and the collection documents; Transfer of 95% equity of Zhengzhou Lanma Industrial Co., Ltd. 3. Understand and evaluate the commercial reason of equity transfer transaction and transfer it to Henan Haima Property Service Co., Ltd. (control and pricing mechanism; wholly-owned subsidiary of shareholder), and confirm the investment income. 4. The appraisal institution and appraiser hired by the appraisal company are 22216065213 yuan. Professional competence and objectivity of staff;
2. In 2021, Haima Automobile Co.Ltd(000572) Co., Ltd. transferred all the equity of Hainan Jinpan Industrial Co., Ltd. and its subsidiaries held by them with the assistance of external asset appraisers to Haima industrial park construction appraisal report compliance and rationality Co., Ltd. (wholly-owned subsidiary of the controlling shareholder) for review, The investment income involved in the equity transfer transaction is 13550456864 yuan. Review some assets.
Since the transferee of the above equity transfer is Hai6. Check the funds paid by the purchaser for the transaction consideration, the wholly-owned subsidiary of the controlling shareholder of Laima Automobile Co., Ltd. It constitutes a connected transaction and has a significant impact on the financial statements. 7. Check whether the accounting treatment related to the transfer of equity is accurate. We identify the confirmation of the above equity transfer of Haima Automobile Co.Ltd(000572) shares, whether the basis is sufficient and whether the original documents are completed as the key audit matter. Item. (II) for the income from the disposal of idle real estate, please refer to “III. important accounting for the income from the disposal of idle real estate, the audit procedures described in our policies and accounting estimates (XV)” in the notes to the financial statements, mainly including “v. note 1 to the items of the consolidated financial statements, reading the housing intermediary distribution agreement and the interpretation of real estate transfer (39)”. Agreements, resolutions of the board of directors and announcements of the company;
Haima Automobile Co.Ltd(000572) shares were disposed of in 2021. 2. Check the online signing contract and delivery record of relevant real estate
Purchase 151 sets of real estate and 9 garages, and obtain materials excluding additional records, tax payment certificates and collection documents;
The income from value tax disposal is 7748084174 yuan. After deducting 3. Go to the housing management department to print the real estate registration and record the disposal cost, the disposal of idle real estate is included, and it is confirmed that the property right transfer of relevant real estate has been handled, and the hand interest is 6474377848 yuan. Due to idle real estate, it shall be continued;
The income from the purchase of property contributes significantly to the profits of the current period. 4. We identify the confirmation of the income from the disposal of Haima Automobile Co.Ltd(000572) shares of idle real estate as the key related party. Audit matters.
4、 Other information
Haima Automobile Co.Ltd(000572) share management (hereinafter referred to as management) is responsible for other information.
Other information includes the information covered in the 2021 annual report of Haima Automobile Co.Ltd(000572) shares, but does not include the financial statements and our audit report.
Our audit opinion on the financial statements does not cover other information, and we will not issue any form of assurance conclusion on other information.
In combination with our audit of the financial statements, our responsibility is to read other information and consider whether other information is materially inconsistent with the financial statements or the information we have learned in the audit process, or there seems to be material misstatement.
Based on the work we have performed, if we determine that there is a material misstatement in other information, we should report that fact. In this regard, we have nothing to report.
5、 Responsibilities of management and governance for financial statements
The management is responsible for preparing the financial statements in accordance with the provisions of the accounting standards for business enterprises to achieve a fair reflection, and designing, implementing and maintaining necessary internal control so that the financial statements are free from material misstatement caused by fraud or error.
When preparing the financial statements, the management is responsible for evaluating the sustainable operation ability of Haima Automobile Co.Ltd(000572) shares, disclosing matters related to sustainable operation (if applicable), and applying the assumption of sustainable operation, unless liquidation is planned, operation is terminated or there is no other realistic choice.
The management is responsible for supervising the financial reporting process of Haima Automobile Co.Ltd(000572) shares.
6、 Responsibilities of certified public accountants for the audit of financial statements
Whether the overall audit report contains material errors due to fraud or assurance, and whether the audit report contains material errors. Reasonable assurance is a high-level assurance, but it does not guarantee that the audit performed in accordance with the audit standards will always be found when a major misstatement exists. Misstatement may be caused by fraud or error. If it is reasonably expected that the misstatement alone or in summary may affect the economic decisions made by the users of the financial statements based on the financial statements, the misstatement is generally considered to be significant.
In the process of carrying out the audit work in accordance with the audit standards, we use professional judgment and maintain professional doubt. At the same time, we also carry out the following work:
(I) identify and assess the risks of material misstatement of financial statements due to fraud or error, design and implement audit procedures to deal with these risks, and obtain sufficient and appropriate audit evidence as the basis for issuing audit opinions. Since fraud may involve collusion, forgery, intentional omission, misrepresentation or override of internal control, the risk of failing to find major misstatement caused by fraud is higher than that caused by error.
(II) understand the internal control related to audit to design appropriate audit procedures.
(III) evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(IV) draw a conclusion on the appropriateness of the management’s use of the going concern assumption. At the same time, according to the audit evidence obtained, draw a conclusion on whether there are major uncertainties in the matters or circumstances that may lead to major doubts about the sustainable operation ability of Haima Automobile Co.Ltd(000572) shares. If we conclude that there is significant uncertainty, the auditing standards require us to draw the attention of statement users to the relevant disclosures in the financial statements in the audit report; If the disclosure is insufficient, we should express a non unqualified opinion. Our conclusions are based on the information available as of the date of the audit report. However, future events or circumstances may result in the non sustainable operation of Haima Automobile Co.Ltd(000572) shares.
(V) evaluate the overall presentation (including disclosure), structure and content of the financial statements, and evaluate whether the financial statements fairly reflect relevant transactions and events.
(VI) obtain sufficient and appropriate audit evidence on the financial information of entities or business activities in Haima Automobile Co.Ltd(000572) shares to express audit opinions on the consolidated financial statements. We are responsible for guiding, supervising and implementing the group audit, and take full responsibility for the audit opinions.
We communicated with the management on the planned audit scope, schedule and major audit findings, including the internal control defects that we identified in the audit.
We also provide a statement to the management that we have complied with the professional ethics requirements related to independence, and communicate with the management all relationships and other matters that may reasonably be considered to affect our independence, as well as relevant preventive measures (if applicable).
From the matters communicated with the management, we determine which matters are the most important for the audit of the current financial statements, thus constituting key audit matters. We describe these matters in the audit report, unless laws and regulations prohibit the public disclosure of these matters, or in rare cases, if the negative consequences of communicating a matter in the audit report are reasonably expected to exceed the benefits in the public interest, we determine that we should not communicate the matter in the audit report.
Chinese Certified Public Accountants of Lixin certified public accountants:
(special general partnership) (project partner)
Chinese certified public accountant:
Shanghai, China April 22, 2002
Haima Automobile Co.Ltd(000572)
Consolidated balance sheet
December 31, 2021
(unless otherwise specified, the monetary unit is RMB)
Note V closing balance of assets closing balance of last year
Current assets:
Monetary capital (I) 71589133024111283262005
Provision for settlement
Lending funds (11378244712)
Trading financial assets
Derivative financial assets
Notes receivable
Accounts receivable (III) 2828811983125415620556
Receivables financing (IV) 2997164177804000
Prepayment (V) 1038757872437036745906
receivable premium
accounts receivable reinsurance
Reinsurance contract reserve receivable
Other receivables (VI) 19197987341597435066
Purchase of resale financial assets
Inventory (VII) 7176463152447710433187
Contract assets
