Securities code: Hainan Dadonghai Tourism Centre (Holdings) Co.Ltd(000613) 200613 securities abbreviation: ST Donghai a ST Donghai B Announcement No.: 2022025 Hainan Dadonghai Tourism Centre (Holdings) Co.Ltd(000613)
Announcement on correction of previous accounting errors
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without false records, misleading statements or major omissions.
Hainan Dadonghai Tourism Centre (Holdings) Co.Ltd(000613) (hereinafter referred to as "the company") held the third meeting of the 10th board of directors and the third meeting of the 10th board of supervisors on April 28, 2022, deliberated and adopted the proposal on correction of accounting errors in the early stage. In accordance with the relevant provisions and requirements of the accounting standards for Business Enterprises No. 28 - changes in accounting policies and accounting estimates and correction of errors and the rules for the preparation of information disclosure by companies offering securities to the public No. 19 - correction and related disclosure of financial information of the CSRC, the company corrected the accounting errors in the previous period. The correction contents related to the financial statements of the half year and the third quarter of 2021, as follows:
1、 Reasons and explanations for the correction of accounting errors
During the audit in 2021, it was found that the room and meal expenses and moon cake income without commercial substantive transactions were reduced, the amount of overdue consumption cards of related units listed in operating income was reduced, and accounting errors were corrected.
2、 The impact of accounting error correction on the company's financial status and operating results
The company adopts the retroactive restatement method to correct the above accounting errors in the previous period, and makes retroactive adjustments to the financial statements of the half year of 2021 and the third quarter of 2021 accordingly. The impact of retroactive adjustments on the relevant subjects of the financial statements is as follows:
(I) impact on the consolidated financial statements of the company in the half year of 2021
1. Balance sheet unit: Yuan
Half year of the project in 2021
Amount before correction amount after correction
Undistributed profit -34987120910 -64339623 -35051460533
Capital reserve 5414285001643396235478624624
2. Income statement unit: Yuan
Half year of the project in 2021
Amount before correction amount after correction
Operating income 1907977941 -1010684911806909450
Non operating income 3739403672886837102808
Net profit 145292592 -6433962380952969
The impact of accounting error correction on the parent company's balance sheet and income statement is consistent with the above.
(II) impact on the consolidated financial statements of the company in the third quarter of 2021
1. Balance sheet unit: Yuan
Third quarter of 2021
Amount before correction amount after correction
Undistributed profit -34895507570 -255373818 -35150881388
Capital reserve 54142850012553738185669658819
2. Income statement unit: Yuan
Third quarter of 2021
Amount before correction amount after correction
Operating income 2773705844 -2921026862481 Changzhou Tenglong Auto Parts Co.Ltd(603158)
Non operating income 3739403672886837102808
Net profit 236905932 -255373818 -18467886
The impact of accounting error correction on the parent company's balance sheet and income statement is consistent with the above.
3、 Explanations and opinions of the board of directors, independent directors and the board of supervisors on the correction of accounting errors
(I) explanation of the board of directors on the correction of accounting errors
The correction of accounting errors in the previous period complies with relevant regulations, can more objectively and fairly reflect the company's financial status and operating results, provide investors with more reliable and accurate accounting information, and agree to the correction of accounting errors in the previous period.
(II) independent opinions of independent directors on the correction of accounting errors
The adjustment of accounting errors in the early stage is in line with the actual situation of the company, and the accounting treatment of accounting errors is also in line with the relevant provisions of accounting standards, which improves the quality of accounting information and objectively and fairly reflects the financial situation of the company. We recognize the treatment of correction of accounting errors in the early stage of the company. It is hoped that the company will further strengthen the study of laws, regulations and business, sort out the awareness of standardized operation, improve the quality of information disclosure, eliminate the occurrence of the above events, and effectively safeguard the interests of the company and the majority of investors.
(III) opinions of the board of supervisors on the correction of accounting errors
The correction of accounting errors in the previous period complies with relevant regulations, truly reflects the financial situation of the company, and agrees to the correction of accounting errors in the previous period.
4、 Documents for future reference
1. Resolutions of the third meeting of the 10th board of directors;
2. Resolutions of the third meeting of the 10th board of supervisors;
3. Independent opinions on relevant matters at the third meeting of the 10th board of directors.
It is hereby announced.
Hainan Dadonghai Tourism Centre (Holdings) Co.Ltd(000613) board of directors
April 28, 2022
