Huasu Holdings Co.Ltd(000509) special verification report on deduction of operating income
Daxin zhuanshen Zi [2022] No. 14-00007
Daxin certified public accountants LLP (special general partnership)
Wuyige certified public accountants LLP telephone: + 86 (10) 82330558 Xueyuan interna l tower, 15 / F, No. 1 Zhichun Road, Haidian District, Beijing Fax: + 86 (10) 82327668 No. 1 Zhichun Road, Haidian dist, 15th floor, College International Building. Website: Internet: www.daxincpa com. cn. Postal Code: Beijing, Ch ina, 100083
About Huasu Holdings Co.Ltd(000509)
Special verification report on deduction of operating income in 2021
Daxin zhuanshen Zi [2022] No. 14-00007 Huasu Holdings Co.Ltd(000509) all shareholders:
According to the provisions of (revised in December 2020) (hereinafter referred to as "Stock Listing Rules") and Shenzhen Stock Exchange Business Guidelines for listed companies No. 12 - matters related to operating income deduction, we have conducted special verification on the deduction of operating income of Huasu Holdings Co.Ltd(000509) (hereinafter referred to as "HuaSu Holdings") in 2021, and now report the situation as follows:
1、 Verification procedures implemented
(I) audit of 2021 Annual Report
As the annual report accountant employed by HuaSu holdings, we have audited the consolidated and parent company's balance sheet of Huasu Holdings Co.Ltd(000509) (hereinafter referred to as "the company") as of December 31, 2021 and the consolidated and parent company's income statement, statement of shareholders' equity, cash flow statement and notes to financial statements in 2021, On January 16, 2022, the company issued the standard unqualified audit report dxsz (2022) No. 14-00002.
(II) verification procedure
1. Check the operating income deductions disclosed in the annual report of HuaSu holdings;
2. Review whether the operating income accounting policies of HuaSu holdings comply with the provisions of the accounting standards for business enterprises;
3. Understand the main business of HuaSu holdings and review the accounting scope of operating income of HuaSu holdings.
2、 Verification unit: RMB 10000
Specific deductions of the project in 2021 and 2020
Amount of operating revenue 29459.03 5008.44
Wuyige certified public accountants LLP telephone: + 86 (10) 82330558 Xueyuan interna l tower, 15 / F, No. 1 Zhichun Road, Haidian District, Beijing Fax: + 86 (10) 82327668 No. 1 Zhichun Road, Haidian dist, 15th floor, College International Building. Website: Internet: www.daxincpa com. cn. Postal Code: Beijing, Ch ina, 100083
Total amount of operating income deduction items 3016.82 702.41
The total amount of deduction items of operating income accounts for 10.24% and 14.02% of operating income
Important 1. Business income unrelated to main business
1. Other business income other than normal operation. E.g. rental investment
Fixed assets, intangible assets, packaging materials, sales materials and materials
Real estate income from the exchange of non monetary assets and the operation of entrusted management business; Rental investment 625.40 702.41
And the income realized by the company, as well as the seedling income although included in the main business income; The income from real estate repair belongs to the income outside the normal operation of the listed company. Management income
2. Unqualified 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, small loan, financial leasing, pawn and other businesses, except the financial leasing business carried out for the sale of main products.
3. 2391.42 Tianji Zhigu trade was added in the current fiscal year and the previous fiscal year
Revenue generated by business. Easy income
4. Income from related party transactions unrelated to the existing normal business of the listed company. 5. Income of subsidiaries of business combination under the same control from the beginning of the period to the combination date. 6. Income generated by businesses that do not form or are difficult to form a stable business model.
Subtotal of business income unrelated to main business 3016.82 702.41
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 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
3、 Other income unrelated to the main business or without commercial substance
Amount after deduction of operating income 26442.21 4306.03
3、 Verification conclusion
Based on the above verification procedures and results, we did not find that the deduction of operating income of HuaSu holdings in 2021 did not meet the relevant requirements
Wuyige certified public accountants LLP telephone: + 86 (10) 82330558 Xueyuan interna l tower, 15 / F, No. 1 Zhichun Road, Haidian District, Beijing Fax: + 86 (10) 82327668 No. 1 Zhichun Road, Haidian dist, 15th floor, College International Building. Website: Internet: www.daxincpa com. cn. Postal Code: Beijing, Ch ina, 100083
regulations.
4、 Other matters
This audit report is only used by HuaSu holdings for the purpose of disclosing the 2021 annual report, and shall not be used for any other purpose. Daxin Certified Public Accountants (special general partnership) Chinese certified public accountant: Wang Wenchun
Beijing, China Certified Public Accountant: Liu Tao
January 16, 2002
