Statement on deduction of operating income in Modern Avenue Group Co.Ltd(002656) 2021
Special verification report
Zhonghuan zhuanzi (2022) No. 0510097
catalogue
Starting page: deduction of operating income in special audit report
Operating income deduction Table 1
About Modern Avenue Group Co.Ltd(002656)
Deduction of operating income in 2021
Special verification report
Zhonghuan zhuanzi (2022) No. 0510097 Modern Avenue Group Co.Ltd(002656) all shareholders:
We are entrusted to audit the consolidated and balance sheet of Modern Avenue Group Co.Ltd(002656) (hereinafter referred to as “the company”) as of December 31, 2021, the consolidated and the company’s income statement, consolidated and the company’s cash flow statement, consolidated and the company’s statement of changes in shareholders’ equity and notes to financial statements (hereinafter referred to as “the financial statements of 2021”), The attached form of deduction of operating income for Modern Avenue Group Co.Ltd(002656) 2021 (hereinafter referred to as the “form of deduction of operating income”) was specially verified.
It is the responsibility of the management of your company to prepare and disclose the operating income deduction form and provide true, legal and complete verification evidence in accordance with the provisions of the stock listing rules of Shenzhen Stock Exchange and the self regulatory guide for listed companies of Shenzhen Stock Exchange No. 1 – business handling. Our responsibility is to express special verification opinions on the operating income deduction statement on the basis of the implementation of the verification work.
We have carried out the verification 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 implement the verification work, so as to obtain reasonable assurance about whether there is no material misstatement in the operating income deduction statement. In the process of verification, we have implemented procedures that we consider necessary, including checking accounting records and recalculating the amount of relevant items. We believe that our verification work provides a reasonable basis for expressing verification opinions.
Based on our verification, we have not found any inconsistency between the attached statement of operating income deduction in Modern Avenue Group Co.Ltd(002656) 2021 and the accounting data we checked when auditing your company’s financial statements in 2021, as well as the relevant contents disclosed in the financial statements in 2021.
In order to better understand the deduction of your company’s operating income and the amount of operating income after deduction in 2021, the attached operating income deduction form should be read together with the audited financial statements.
This verification report is only for the purpose of disclosure in the annual report of Modern Avenue Group Co.Ltd(002656) 2021, and shall not be used for any other purpose.
Verification report page 1 of 2
[there is no text on this page, which is the special verification report of Modern Avenue Group Co.Ltd(002656) 2021 annual operating income deduction statement (Report No.: Zhonghuan zhuanzi (2022) 0510097)
Zhongshen Zhonghuan Certified Public Accountants (special general partnership) Chinese certified public accountant:
Bing Wang
Chinese certified public accountant:
Wu Xiafei
Wuhan, China April 26, 2022
Verification report page 2 of 2
Modern Avenue Group Co.Ltd(002656) 2021 annual operating income deduction statement prepared by: Modern Avenue Group Co.Ltd(002656)
Specific deductions of the project in the current year and in the previous year
(10000 yuan) (10000 yuan)
Operating revenue 38522545119494
Total amount of deduction items of operating income 353061 954.49
The total amount of deduction items of operating income accounts for 9.17% and 1.86% of operating income
1、 Business income unrelated to main business 1 Other business income other than normal operation. Such as renting fixed assets and intangible assets
, packaging materials, sales materials, exchange of non monetary assets with materials, operating income realized by 231419 rental income, 946.63 rental income from material sales, service fee income, material trust management business, etc., as well as sales of equal materials although included in the main business income
Income outside the normal operation of a listed company. 2. Non qualified financial business income, such as interest income from lending funds; This association
Income from new financial businesses in the current year and the previous fiscal year, such as 464.43 interest income
The income generated from guarantee, commercial factoring, small loans, financial leasing, pawn and other businesses, except the financial leasing business carried out for the sale of main products.
3. Income from new trade business in this fiscal year and the previous fiscal year. 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. Income generated by businesses that do not form or are difficult to form a stable business model. 751.99 Internet industry revenue
Subtotal of business income unrelated to main business 353061 946.63
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. 5. Income involved in non-standard audit opinions in audit opinions. 6. Income from other transactions or events that are not commercially reasonable. Subtotal of income without commercial substance III. other income irrelevant to the main business or without commercial substance
Amount of operating income after deduction 34991945024044
Legal representative: person in charge of Accounting: person in charge of accounting organization:
