Ningxia ningbai Industry Investment Fund (limited partnership)
January September 2021, 2020 and 2019
audit report
Index page number
Audit report enterprise financial report
- consolidated balance sheet 1-2
- balance sheet of parent company 3-4
- consolidated income statement 5
- income statement of the parent company 6
- consolidated cash flow statement 7
- cash flow statement of the parent company 8
- Consolidated Statement of changes in partner's equity 9-11
- statement of changes in partner's equity of the parent company 12-14
- Notes to financial statements 15-87
ShineWing certified public accountants, Chaoyang men North Street, Dongcheng District, Beijing Tel: + 86 (010) 6554 2288, 9 / F, block a, Fu Hua Manson,
ShineWing No.8, Chaoyangmen Beidajie, fax:
Dongcheng District, Beijing, +86(010)6554 7190 certified public accountants 100027, P.R.China facsimile: +86(010)6554 7190
audit report
XYZH/2022YCAA10004
Ningxia Jiaze Renewables Corporation Limited(601619) ：
1、 Audit opinion
We have been entrusted to audit the financial affairs of Ningxia ningbai Industrial Investment Fund (limited partnership) (hereinafter referred to as ningbai Fund)
Statements, including the consolidated and parent company statements as of September 30, 2021, December 31, 2020 and December 31, 2019
Company's balance sheet, consolidated and parent company's income statement from January to September 2021, 2020 and 2019
Cash flow statement of the parent company, consolidated statement of changes in partner's equity of the parent company and notes to relevant financial statements.
In our opinion, the attached financial statements are prepared in accordance with the accounting standards for business enterprises in all material aspects and present fairly
The merger and parent company of ningbai fund on September 30, 2021, December 31, 2020 and December 31, 2019
Financial status, consolidated and parent company's operating results and cash flows from January to September 2021, 2020 and 2019.
2、 Basis for forming audit opinions
We conducted our audit in accordance with the auditing standards for Chinese certified public accountants. The "responsibilities of certified public accountants for the audit of financial statements" in the audit report further expounds our responsibilities under these standards. In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of ningbai fund and have fulfilled other responsibilities in terms of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for our audit opinion.
3、 Responsibilities of management and governance for financial statements
The management is responsible for preparing the financial statements in accordance with the accounting standards for business enterprises to achieve a fair reflection, and designing, implementing and maintaining necessary internal control so that the financial statements are free from material misstatement caused by fraud or error.
When preparing the financial statements, the management is responsible for evaluating the sustainable operation ability of nimpak fund, disclosing matters related to sustainable operation (if applicable), and applying the assumption of sustainable operation, unless the management plans to liquidate nimpak fund, terminate operation or otherwise
There is no other realistic choice.
The governance layer is responsible for supervising the financial reporting process of ningbai fund.
4、 Responsibilities of certified public accountants for the audit of financial statements
Our objective is to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement due to fraud or error, and to issue an audit report containing audit opinions. Reasonable assurance is a high-level assurance, but it does not guarantee that an audit performed in accordance with audit standards can always be found when a major misstatement exists. Misstatement may be caused by fraud or error. If it is reasonably expected that the misstatement alone or in summary may affect the economic decisions made by the users of the financial statements based on the financial statements, the misstatement is generally considered to be significant.
In the process of performing audit work in accordance with audit standards, we use professional judgment and maintain professional doubt. At the same time, we also carry out the following work:
(1) Identify and assess the risks of material misstatement of financial statements due to fraud or error, design and implement audit procedures to deal with these risks, and obtain sufficient and appropriate audit evidence as the basis for issuing audit opinions. As fraud may involve collusion, forgery, intentional omission, misrepresentation or override of internal control, the risk of failure to find material misstatement caused by fraud is higher than that caused by error.
(2) Understand the internal control related to audit in order to design appropriate audit procedures, but the purpose is not to express an opinion on the effectiveness of internal control.
(3) Evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(4) Draw conclusions on the appropriateness of management's use of going concern assumptions. At the same time, according to the audit evidence obtained, draw a conclusion on whether there are major uncertainties in the matters or circumstances that may lead to major doubts about the sustainable operation ability of ningbai fund. If we conclude that there is significant uncertainty, the auditing standards require us to draw the attention of statement users to the relevant disclosures in the financial statements in the audit report; If the disclosure is insufficient, we should express a non unqualified opinion. Our conclusions are based on the information available as of the date of the audit report. However, future events or circumstances may lead to the non sustainable operation of ningbai fund.
(5) Evaluate the overall presentation, structure and content of the financial statements, and evaluate whether the financial statements fairly reflect relevant transactions and events.
(6) Obtain sufficient and appropriate audit evidence on the financial information of entities or business activities in nimpak fund to express an audit opinion on the financial statements. We are responsible for guiding, supervising and implementing the company's audit, and take full responsibility for the audit opinions.
1、 Basic information of the enterprise
Ningxia ningbai Industrial Investment Fund (limited partnership) (hereinafter referred to as the enterprise) is a limited partnership jointly established by Ningxia Kaixian Capital Management Co., Ltd. (hereinafter referred to as Ningxia Kaixian) and Beijing Dongfang Xiang'an Investment Consulting Co., Ltd, On September 15, 2017, the enterprise obtained the business license with the unified social credit code of 91640303ma762hdh47 issued by Hongsibao branch of Wuzhong market supervision and Administration Bureau, with a registered capital of 100000 yuan.
On December 15, 2017, according to the partnership agreement, the registered capital of the enterprise was changed from RMB 100000 to RMB 1801 million, and six limited partners including guochuang ningbai equity investment partnership (limited partnership) (hereinafter referred to as Suzhou guochuang) and Ningxia Jiaze Renewables Corporation Limited(601619) (hereinafter referred to as Ningxia Jiaze Renewables Corporation Limited(601619) ) in Suzhou Industrial Park were added, At the same time, the limited partner Beijing Dongfang Xiang'an Investment Consulting Co., Ltd. withdrew from the enterprise.
On October 26, 2018, according to the partnership agreement, the registered capital of the enterprise was changed from 1801 million yuan to 1401 million yuan, Ningbo Yuanxu Investment Co., Ltd. and Zhejiang sunneng Technology Co., Ltd. (hereinafter referred to as Zhejiang sunneng) were added as limited partners, and the limited partners Ningxia Guoyou asset investment Holding Group Co., Ltd., Ningxia Rongyu investment partnership Wuzhong modern agricultural poverty alleviation and Development Investment Co., Ltd. withdrew from the enterprise.
On July 18, 2019, according to the partnership agreement, the registered capital of the enterprise was changed from 1401 million yuan to 1891 million yuan, and Shanghai Electric Group Company Limited(601727) Investment Co., Ltd. (hereinafter referred to as Shanghai Electric Group Company Limited(601727) ) was added as a limited partner.
On October 28, 2019, according to the partnership agreement, the registered capital of the enterprise was changed from 1891 million yuan to 2158.5 million yuan.
On October 12, 2020, according to the partnership agreement, the limited partners Ningbo Yuanxu Investment Co., Ltd. and Ningxia Kaixian Investment Co., Ltd. withdrew from the enterprise.
As of September 30, 2021, the investment details of each partner are as follows: unit: 10000 yuan
Name of investor proportion of subscribed amount of partner category (%)
Ningxia Kaixian general partner 100.00 0.05 100.00 0.05
Suzhou guochuang Co., Ltd. 86149.00 39.91 86149.00 39.91
Ningxia Jiaze Renewables Corporation Limited(601619) limited partners 80601.00 37.34 80601.00 37.34
Shanghai Electric Group Company Limited(601727) limited partner 49000.00 22.70 49000.00 22.70
Total 215850.00 100.00 215850.00 100.00
General partner of the enterprise: Ningxia Kaixian; Registered address: Tongde charity Industrial Park, Tongxin County, Ningxia; The business term is from September 15, 2017 to September 14, 2027; Business scope: equity investment, investment management, investment consulting and asset management (for projects subject to approval according to law, business activities can be carried out only after approval by relevant departments).
2、 Scope of consolidated financial statements
The scope of the consolidated financial statements of the company includes the following companies:
Company name abbreviation
First class Dezhou Kaixian Guorui new energy Co., Ltd
Company name abbreviation
Level II Ningbo Jieyuan Investment Co., Ltd. Ningbo Jieyuan
Pingyuan Guorui new energy Co., Ltd
Class III Shanghe Guorui new energy Co., Ltd
Level III Ningjin Ruihong new energy Co., Ltd
Class I China Energy Guodian new energy Hengshui Co., Ltd. China Energy Guodian
Secondary Jingxian CLP new energy Co., Ltd. Jingxian CLP
First class Hebei Zhongneng Power Sales Co., Ltd. Hebei Zhongneng
Level II Ningjin Guorui new energy Co., Ltd
First class Ningbo Xinhuan Investment Co., Ltd
Level II plain Ruifeng new energy Co., Ltd
Pingyuan Tianrui new energy Co., Ltd
First class Ningbo Qinghao Investment Co., Ltd
Secondary Shanghe Guorun new energy Co., Ltd
class a
