江苏华海诚科新材料股份有限公司 备考合并财务报表附注 一、公司基本情况 江苏华海诚科新材料股份有限公司(以下简称公司或本公司)前身系原江苏华海诚科新 材料有限公司（以下简称有限公司），于2010年12月17日在连云港工商行政管理局登记注册， 取得统一社会信用代码为913207005668572738的《企业法人营业执照》。公司注册地：连云 港经济技术开发区东方大道66号。法定代表人：韩江龙。公司现有注册资本为人民币 流通股份A股29,249,905股；无限售条件的流通股份A股51,446,548股。公司股票于2023年4 月4日在上海证券交易所挂牌交易。 有限公司系由江苏乾丰投资有限公司、天水华天科技股份有限公司共同出资设立，于 际出资1,000万元；天水华天科技股份有限公司认缴注册资本500万元，占注册资本的10%， 实际出资500万元。上述出资已经江苏苏亚金诚会计师事务所有限公司出具的苏亚连验 2010023号验资报告审验，已办理完成工商变更手续。 万元。上述出资已经连云港五星会计师事务所出具连五星验资2011第41号验资报告审验， 已办理完成工商变更手续。 实缴出资部分）转让给江苏亿美驰投资有限公司，同 ...

Company Overview - Guangdong Aofei Data Technology Co., Ltd. was established on August 4, 2014, with a registered capital of 114.2 million RMB after a capital increase of 53.25 million RMB through the issuance of shares at 37.50 RMB each [1] - The company underwent several capital increases and stock issuances, including a non-public offering of 816,500 shares at 84.28 RMB each in 2016, raising 68.81 million RMB, and a public offering of 16.32 million shares in 2018, increasing the registered capital to 65.26 million RMB [1] - As of April 4, 2023, the company issued 103.65 million shares to 11 specific investors, raising the registered capital to 794.64 million RMB [1] Financial Reporting Basis - The financial statements are prepared based on the going concern assumption, following the accounting standards and guidelines set by the relevant authorities [1] - The company has assessed its ability to continue as a going concern and found no issues affecting this assumption [1] Important Accounting Policies - The company adheres to significant accounting policies and estimates as per the enterprise accounting standards, ensuring that the financial statements reflect a true and complete picture of its financial status, operating results, and cash flows [1][2] - The company recognizes and measures transactions based on actual occurrences, ensuring compliance with the disclosure rules set by the China Securities Regulatory Commission [1] Capital Changes - The company has executed multiple capital increases through stock issuances and capital reserves, including a significant increase in registered capital to 1.99 billion RMB after a capital reserve conversion [1] - The company issued convertible bonds in December 2021, which will convert into approximately 23.99 million shares by December 31, 2024, further increasing the registered capital [1] Financial Instruments - The company classifies financial instruments based on their characteristics and management objectives, including those measured at amortized cost and those measured at fair value [19][20] - Financial assets are assessed for impairment based on expected credit losses, ensuring that potential losses are recognized in a timely manner [23]

南京商贸旅游股份有限公司 备考财务报表审阅报告 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 20 号丽泽 SOHO Ｂ座 20 层 邮编：100073 电话：(010) 51423818 传真：(010) 51423816 目 录 三、报告附件 印件 南京商贸旅游股份有限公司 备考财务报表附注 南京商贸旅游股份有限公司 备考财务报表附注 （除特别注明外，本附注金额单位均为人民币元） 一、企业的基本情况 (一) 公司注册地、组织形式和总部地址 企业注册地：江苏省南京市 组织形式：股份有限公司 总部地址：南京市秦淮区小心桥东街 18 号 南京商贸旅游股份有限公司（以下简称"公司"或"本公司"）原名南京纺织品进出口股份有限公司（2023 年 11 月 17 日，南京纺织品进出口股份有限公司更名为南京商贸旅游股份有限公司）。公司经中国证监会 证监发行字20017 号文核准，于 2001 年 2 月 5 日按 8.12 元/股价格公开发行人民币普通股 5500 万股，经上 海证券交易所上证上字(2001)26 ...

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].