Shenzhen Changfang Group Co.Ltd(300301)
On deduction of operating income
Special verification opinions
Dahuhezi [2022] 008340
Dahua Certified Public Accountants (special general partnership)
Da Hua Certified Public Accountants（Special General Partnership）
Shenzhen Changfang Group Co.Ltd(300301)
On deduction of operating income
Special verification opinions
(from January 1, 2021 to December 31, 2021)
Table of contents page 1. Special verification opinions on deduction of operating income 1-2 2. Details of deduction of operating income 1-2
Dahua Certified Public Accountants (special general partnership) 12 / F, building 7, No. 16 courtyard, Middle West Fourth Ring Road, Haidian District, Beijing [100039] Tel: 86 (10) 58350011 Fax: 86 (10) 58350006 www.dahua-cpa com. On deduction of operating income
Special verification opinions
Dahuhezi [2022] 008340 Shenzhen Changfang Group Co.Ltd(300301) :
We have accepted the entrustment to audit the financial statements of Shenzhen Changfang Group Co.Ltd(300301) (hereinafter referred to as Shenzhen Changfang Group Co.Ltd(300301) ) in 2021 and issued the audit report dhsz [2022] 0011571. On this basis, we checked the attached detailed statement of operating income deduction in 2021 (hereinafter referred to as the "detailed statement") prepared by your company. The detailed list has been prepared by the Shenzhen Changfang Group Co.Ltd(300301) management in accordance with the Shenzhen Stock Exchange Stock Listing Rules (revised in 2022) and the Shenzhen Stock Exchange self regulatory guide for listed companies No. 1 - Business Management (hereinafter referred to as the "Listing Rules and relevant requirements") issued by the Shenzhen Stock Exchange (hereinafter referred to as the "regulatory authority") to meet the regulatory requirements.
1、 Management's responsibility for the schedule
The management is responsible for preparing the detailed statement in accordance with the listing rules and relevant requirements of the regulatory authorities to meet the regulatory requirements, and is responsible for designing, implementing and maintaining necessary internal control to make the detailed statement free of material misstatement caused by fraud or error.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express special verification opinions on the detailed statement on the basis of audit. We have carried out special verification in accordance with the 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 special verification work, so as to obtain reasonable assurance on whether the detailed statement is free from material misstatement.
3、 Special verification opinions
We will not comment on the financial information in the attached list of deductions from operating income of 3 Guangdong Dongpeng Holdings Co.Ltd(003012) 021. Due to the importance of the matters described in the section "forming the basis for unable to express opinions", we are unable to obtain sufficient and appropriate audit evidence as the basis for forming opinions on the financial information in the detailed statement of operating income deductions.
Form the basis on which opinions cannot be expressed: for example, dahuashen Zi [2022] No. 0011571 - item 14 / (VI) of notes to financial statements, on April 22, 2022, kangmingsheng, a Shenzhen Changfang Group Co.Ltd(300301) subsidiary, found that there were unrecorded sales rebates in its financial statements in 2021. Due to the failure to obtain sufficient and appropriate audit evidence to prove the authenticity and commercial rationality of the above sales rebate contract, we are unable to judge the impact of the above matters on Shenzhen Changfang Group Co.Ltd(300301) financial statements.
4、 Preparation basis
We remind users of the detailed list that the detailed list is prepared by Shenzhen Changfang Group Co.Ltd(300301) to meet the requirements of Shenzhen Stock Exchange. Therefore, the schedule may not be suitable for other purposes.
This report should be read together with the audit report dhsz [2022] 0011571 issued by this audit institution. The contents of this paragraph shall not affect the special verification opinions issued.
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Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant:
Xie Jiawei, Beijing, China Certified Public Accountant:
Owens April 29, 2002 3 Guangdong Dongpeng Holdings Co.Ltd(003012) 021 annual operating income deduction details
Shenzhen Changfang Group Co.Ltd(300301)
Detailed statement of operating income deduction in 2021
Shenzhen Changfang Group Co.Ltd(300301) (hereinafter referred to as "the company") audited the 2021 financial statements by Dahua Certified Public Accountants (special general partnership) and issued an audit report (Report No.: Dahua Shen Zi [2022] No. 0011571).
According to the provisions on the deduction of operating income in the Listing Rules of Shenzhen Stock Exchange (revised in 2020) and the self regulatory guide for listed companies of Shenzhen Stock Exchange No. 1 - business handling issued by Shenzhen Stock Exchange, the company prepares a detailed statement of the deduction of operating income in 2021 to meet the regulatory requirements.
The details are as follows:
Prepared by: Shenzhen Changfang Group Co.Ltd(300301)
Unit: 10000 yuan
Specific deductions of the project in the current year and in the previous year
Amount of operating revenue 1599044313028575
Total amount of operating income deduction items 5880 Venustech Group Inc(002439) 583
The total amount of deduction items of operating income accounts for 36.77% and 3.37% of operating income
Important 1. Business income unrelated to main business
Income from sale of investment and lease 1. Other business income other than normal operation. For example, the income realized by renting fixed assets, intangible assets, packaging materials, sales materials, non monetary asset exchange with real estate and leased materials sales materials, operating 5880002 rental income of entrusted management, 439583 income and other businesses, and although included in the main business income and materials
Income from sales that is not included in the normal operation of the listed company
Enter the class
2. Non qualified financial business income, such as interest income from lending funds; The income generated from new financial businesses in this fiscal year and the previous fiscal year, such as guarantee, commercial factoring, microfinance, 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 Unrelated to the existing normal business of the listed company
3 Guangdong Dongpeng Holdings Co.Ltd(003012) 021 detailed statement of operating income deduction income from transactions 5 Income from the beginning of the period to the date of merger of subsidiaries under the same control Revenue generated by businesses that do not form or are difficult to form a stable business model
Subtotal of business income unrelated to main business 5880 Venustech Group Inc(002439) 583
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. For example, false income realized by self transaction, false income generated by transaction constructed by Internet technology or other methods, etc. 3 Income from business 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 unrelated to the main business or without commercial substance
Amount after deduction of operating income 1011044212588992
Shenzhen Changfang Group Co.Ltd(300301) (official seal)
April 29, 2002
