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].