Group 1 - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses directly attributable to making the asset ready for use [3] - The tax basis for self-constructed fixed assets is based on expenditures incurred before the completion settlement [3] - For finance-leased fixed assets, the tax basis is determined by the total payments specified in the lease contract and related costs incurred during the contract signing [3] Group 2 - Depreciation for fixed assets should start from the month following their use and stop from the month following their cessation of use [4] - The minimum depreciation period for buildings is 20 years, while for machinery and equipment, it is 10 years [4] - Certain fixed assets, such as unused assets and those leased under operating leases, cannot be depreciated for tax purposes [4] Group 3 - Expenditures for the reconstruction of fixed assets that change the structure or extend the useful life are considered long-term deferred expenses [5] - Major repair expenditures that exceed 50% of the tax basis of the fixed asset and extend its useful life by more than 2 years should be amortized over the remaining useful life of the asset [5] - Other expenditures that should be treated as long-term deferred expenses must be amortized over a minimum of 3 years [5] Group 4 - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other expenses necessary to make the asset ready for use [6] - Intangible assets are amortized using the straight-line method starting from the month they are put into use [6] - The minimum amortization period for intangible assets is 10 years, unless specified otherwise by law or contract [6] Group 5 - The tax basis for purchased biological assets includes the purchase price and related taxes [7] - Depreciation for biological assets should start from the month following their use and stop from the month following their cessation of use [7] - The minimum depreciation period for timber biological assets is 10 years, while for livestock, it is 3 years [7] Group 6 - Investment assets are classified as assets formed from equity and debt investments [8] - The cost of investment assets acquired through cash payments is based on the purchase price [8] - The cost of investment assets obtained through non-cash means is based on the fair value of the asset and related taxes [8] Group 7 - The cost of inventory obtained through cash payments includes the purchase price and related taxes [9]

Group 1 - The company aims to enhance operational capabilities by upgrading existing assets and processing isooctane and MTBE into finished gasoline to mitigate the negative impact of consumption tax [1] - The first phase of the project is expected to achieve 50% capacity utilization in its first full accounting year, generating revenue of 1.106 billion yuan and a net profit of 15 million yuan [1] - Upon full capacity, the project is projected to generate 2.213 billion yuan in revenue and a net profit of 35 million yuan [1] Group 2 - As of the end of 2024, the company's construction in progress amounts to 637 million yuan, an increase of 28.14% from the previous year [2] - The total budget for significant construction projects is 1.761 billion yuan, with a remaining balance of 558 million yuan [2] - Some projects have exceeded 100% completion but have not yet been transferred to fixed assets [2] Group 3 - The company has identified reasons for underutilization of capacity in major projects, including downstream demand, competition, and core product competitiveness [2][3] - Specific measures are being developed to improve capacity utilization, including price adjustments and enhancing product quality [2] - The company is actively exploring new markets, particularly in Africa, to boost sales [2] Group 4 - The company has a liquidity surplus after meeting operational and project funding needs, indicating no liquidity risk [9] - The company plans to optimize its organizational structure and focus on core business areas to improve its capital structure [9] Group 5 - The company acquired a 55% stake in Guan Zhen Technology for 60 million yuan, with performance commitments for net profits from 2022 to 2024 [10] - Guan Zhen Technology's actual net profits fell short of commitments, leading to a compensation obligation of 60 million yuan [10] - The company plans to transfer its stake in Guan Zhen Technology while ensuring compensation payments are made according to the agreed schedule [12] Group 6 - The company has reallocated goodwill among three asset groups, including Guan Zhen Technology, due to significant changes in the industry [15][19] - The reallocation of goodwill is in compliance with accounting standards and reflects the company's strategic adjustments [17][19]

深圳市华星光电半导体显示技术有限公司 已审财务报表 2022年度、2023年度及截至2024年10月31日止 10个月期间 深圳市华星光电半导体显示技术有限公司 目 录 | | | 页 次 | | | --- | --- | --- | --- | | 一、 | 审计报告 | 1 - | 3 | | 二、 | 已审财务报表 | | | | | 资产负债表 | 4 | - 5 | | | 利润表 | | 6 | | | 所有者权益变动表 | 7 | - 8 | | | 现金流量表 | 9 - | 10 | | | 财务报表附注 | 11 - | 85 | 审计报告 安永华明（2025）审字第80014905_H01号 深圳市华星光电半导体显示技术有限公司 深圳市华星光电半导体显示技术有限公司董事会： 一、审计意见 我们审计了深圳市华星光电半导体显示技术有限公司的财务报表，包括2022年12 月31日、2023年12月31日及2024年10月31日的资产负债表，2022年度、2023年度及 截至2024年10月31日止10个月期间的利润表、所有者权益变动表和现金流量表以及相 关财务报表附注。 我们认为，后附的深圳 ...