Tongyu Communication Inc(002792) goodwill impairment test report
Company code: Tongyu Communication Inc(002792) company abbreviation: Tongyu Communication Inc(002792)
Tongyu Communication Inc(002792)
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
In accordance with relevant national laws, administrative regulations and the requirements of asset appraisal standards, in the spirit of independence Based on the principles of impartiality and objectivity, the necessary evaluation procedures have been performed, and after the calculation of the appraisers, Related to goodwill, Shenzhen Guangwei is a communication asset, Beijing Huaya Zhengxin asset, the assets of Huaya Zhengxin pingbao Zi asset group are not expected to be appraised, and the present value of the cash flow from the recoverable amount of He Hua and Chen Huisheng [2022] of the Appraisal Co., Ltd. is a070005, 202359200 yuan, So, Benchmark date: Guangdong Tongyu Communication Inc(002792) Co., Ltd. acquired Shenzhen Guangwei Optical Communication Technology Co., Ltd The recoverable amount of goodwill related asset group shall not be less than 2023592 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
Cash flow or operating profit
Shenzhen optical communication continues to deteriorate or is significantly lower than the shape
Expectations when assets constitute goodwill, especially the special evaluation report
It is the acquiree’s unrealized commitment
Nuo’s performance
4、 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
According to the accounting standards for business enterprises 12215809614, the relevant asset group portfolio is 5192488870 group Standard No. 8 – the same business, and it is not necessary to
Tongyu Communication Inc(002792) goodwill impairment test report
– asset impairment: the sum of different business asset groups
Apportion between
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
The current assessment of the recoverable amount of the asset group related to goodwill is based on the following assumptions:
1. Orderly transaction hypothesis: orderly transaction refers to the transaction in which relevant assets or liabilities have customary market activities in a period of time before the measurement date.
2. Going concern assumption: it is assumed that the asset group entrusted for appraisal will continue to operate according to the current situation, purpose, mode of use and management level on the base date, and there will be no unforeseen factors that make it impossible to continue to operate;
3. There will be no major changes in the current relevant national laws and regulations and the national macroeconomic situation, and there will be no unforeseen major changes in the external economic environment such as interest rate, exchange rate, tax benchmark, tax rate and policy collection fees;
4. Assuming that the current business model of the enterprise can be maintained in the future, the prediction of the future cash flow of the assets is based on the current situation of the assets, excluding the reorganization events that may occur in the future and have not been committed or the expected future cash flow related to improvement; 5. All materials related to this appraisal provided by the client and the acquired party are true, complete, accurate and effective;
6. It is assumed that the cash inflow and outflow of the asset group after the appraisal base date are in the middle of the year;
7. It is assumed that after the benchmark date, the management of the acquiree is responsible and stable, and is capable of assuming its position;
8. The financial report and transaction data of the comparison company based on which the appraisers are based are true and reliable;
9. Assumption of tax preference
① The acquired party obtained the Shenzhen high tech Enterprise Certificate in 2020 and enjoyed the preferential tax rate of 15% for high tech enterprises for a period of 3 years. The acquired party has been connected to obtain several high-tech certificates. According to the R & D expenditure and patent application predicted by the enterprise over the years and in the future, there is no situation that may lead to the failure of optical communication to continue to obtain the high-tech enterprise certification. In this assessment, it is assumed that it can continue to obtain the high-tech enterprise certification after the expiration of the high-tech enterprise certification, and can normally enjoy the above tax preference.
② Wuhan Guangwei Communication Technology Co., Ltd., a subsidiary of the acquired party, obtained the certificate of high-tech enterprise in Hubei Province in 2019 and enjoyed a preferential tax rate of 15% for high-tech enterprises for a period of 3 years. Wuhan Guangwei was established in 2017 and obtained the high-tech Certificate in 2019. It belongs to the production and R & D base of the acquiree. According to the R & D expenditure and patent application predicted by the enterprise over the years and in the future, it is not found that Wuhan Guangwei may not continue to obtain the high-tech enterprise certification. This appraisal assumes that it can continue to obtain the high-tech enterprise certification after the expiration of the certification, and can normally enjoy the above tax preference.
When the above assumptions change greatly, the appraisal results will generally become invalid, and the signing asset appraiser and the appraisal institution will not bear the responsibility of deriving different appraisal conclusions due to the change of assumptions. 2. Book value of overall asset group or asset group combination
Unit: Yuan
Book value of all goodwill attributable to shareholders of the parent company attributable to minority shareholders asset group or asset group containing goodwill asset group name of goodwill book value of goodwill book value of other assets or asset group combination in the portfolio
Shenzhen Guangwei communication asset group 5192488870363482165588273105251221580961421043120139
3. Recoverable amount (1) net amount of fair value minus disposal expenses □ applicable √ not applicable
Tongyu Communication Inc(002792) goodwill impairment test report (2) present value of estimated future net cash flow √ applicable □ not applicable
Unit: Yuan
Asset group forecast period forecast period business forecast forecast period net stable period stable period business stable period stable period net discount estimated future current name income growth rate period profit profit profit profit profit profit profit net cash flow profit rate growth rate present value
Shenzhen guang2022.0 7.07% 17079261
For communication 1.01 4.11% – 36.0 -8.57.43318082026.12 0% 8.57% 31808491. 11.6 202359162. Asset group – 2026 1%% 491.22 after 31 22 6% 7
twelve point three one
Whether the growth rate of operating revenue in the forecast period is inconsistent with that in the previous period
Whether the profit margin in the forecast period is inconsistent with that in the previous period
