Core Viewpoint - Wentech Technology Co., Ltd. plans to sell its product integration business equity and business asset package, which is influenced by its inclusion in the U.S. "Entity List" leading to procurement and sales restrictions [3][10]. Financial Statements - The simulated consolidated financial statements include the simulated consolidated balance sheets for December 31, 2023, and December 31, 2024, as well as the simulated consolidated income statements for the years 2023 and 2024 [1][2]. Audit Opinion - The audit report states that the simulated financial statements fairly reflect the financial condition and operating results of the assets intended for sale as of December 31, 2023, and December 31, 2024 [2]. Key Audit Matters - Long-term asset impairment is identified as a key audit matter due to indications of impairment related to the product integration business, which has been affected by reduced business volume [3][4]. - Revenue recognition is also a key audit matter, as it significantly impacts the company's key performance indicators and requires accurate and complete recognition [4]. Management Responsibilities - The management of Wentech Technology is responsible for preparing the simulated financial statements in accordance with the specified basis and ensuring that they fairly reflect the company's financial position [5][6]. Company Overview - Wentech Technology Co., Ltd. is engaged in the manufacturing of computer, communication, and other electronic devices, as well as semiconductor manufacturing [9]. - The company primarily operates in the fields of intelligent terminal product research and manufacturing, semiconductor and new electronic component development, and optical module research and manufacturing [9]. Proposed Asset Sale - The proposed asset sale includes 100% equity of several subsidiaries and business asset packages, with a valuation date set for December 31, 2024 [10].

备考财务报表审阅报告 TCL 科技集团股份有限公司 容诚专字[2025]518Z0108 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 | 序号 | 内 | 容 | 页码 | | --- | --- | --- | --- | | 1 | 审阅报告 | | 1-2 | | 2 | 备考合并资产负债表 | | 1-2 | | 3 | 备考合并利润表 | | 3 | | 4 | 备考合并财务报表附注 | | 4-150 | 容诚会计师事务所(特殊普通合伙) 总所：北京市西城区阜成门外大街 22 号 外经贸大厦 15 层/922-926(100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail:bj@rsmchina.com.cn (此页无正文,为 TCL 科技集团股份有限公司容诚专字[2025]518Z0108 号报 告之签字盖章页。) 审 阅 报 告 容诚专字[2025]518Z0108 号 TCL 科技集团股份有限公司全体股东： 我们审阅了后附的 TCL 科技集团股份有限公司（以下简称 TCL 科技集团公 司）按照备考合并财务报表附注三所述的编制基础 ...