张 裕Ｂ(200869):2021年年度财务报告（英文版）
原标题:张 裕Ｂ:2021年年度财务报告（英文版） YANTAI CHANGYU PIONEER WINE COMPANY LIMITED ENGLISH TRANSLATION OF FINANCIAL STATEMENTS FOR THE YEAR 1 JANUARY 2021 TO 31 DECEMBER 2021 IF THERE IS ANY CONFLICT BETWEEN THE CHINESE VERSION AND ITS ENGLISH TRANSLATION, THE CHINESE VERSION WILL PREVAIL AUDITOR’S REPORT KPMG Huazhen Shen Zi No. 2205034 All Shareholders of Yantai Changyu Pioneer Wine Company Limited: Opinion We have audited the accompanying financial statements of Yantai Changyu Pioneer Wine Company Limited (“Yantai Changyu”), which comprise the consolidated balance sheet and company balance sheet as at 31 December 2021, the consolidated income statement and company income statement, the consolidated cash flow statement and company cash flow statement, the consolidated statement of changes in shareholders’ equity and company statement of changes in shareholders’ equity for the year then ended, and notes to the financial statements. In our opinion, the accompanying financial statements present fairly, in all material respects, the consolidated financial position and company financial position of Yantai Changyu as at 31 December 2021, and of its consolidated financial performance and company financial performance and its consolidated cash flows and company cash flows for the year then ended in accordance with Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China. Basis for Opinion We conducted our audit in accordance with China Standards on Auditing for Certified Public Accountants (“CSAs”). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of Yantai Changyu in accordance with the China Code of Ethics for Certified Public Accountants (“the Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. AUDITOR’S REPORT (continued) KPMG Huazhen Shen Zi No. 2205034 Key Audit Matters Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the financial statements for the year. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
AUDITOR’S REPORT (continued) KPMG Huazhen Shen Zi No. 2205034 Key Audit Matters (continued)
AUDITOR’S REPORT (continued) KPMG Huazhen Shen Zi No. 2205034 Other Information Management of Yantai Changyu is responsible for the other information. The other information comprises all the information included in the 2021 annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with the Accounting Standards for Business Enterprises, and for the design, implementation and maintenance of such internal control necessary to enable that the financial statements are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing Yantai Changyu’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate Yantai Changyu or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing Yantai Changyu’s financial reporting process. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with CSAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. AUDITOR’S REPORT (continued) KPMG Huazhen Shen Zi No. 2205034 Auditor’s Responsibilities for the Audit of the Financial Statement (continued) As part of an audit in accordance with CSAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: (1) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. (2) Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. (3) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. (4) Conclude on the appropriateness of management’s use of the going concern basis of accounting and, basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on Yantai Changyu’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause Yantai Changyu to cease to continue as a going concern. (5) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. (6) Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express our audit opinion on the financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. AUDITOR’S REPORT (continued) KPMG Huazhen Shen Zi No. 2205034 Auditor’s Responsibilities for the Audit of the Financial Statement (continued) We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence and, where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the year and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. KPMG Huazhen LLP Certified Public Accountants Registered (Stamp) in the People’s Republic of China Wang Ting (Engagement Partner) (Signature and stamp) Beijing, China Xu Weiran (Signature and stamp) Date: 25 April 2022 Yantai Changyu Pioneer Wine Company Limited Consolidated balance sheet as at 31 December 2021 (Expressed in Renminbi Yuan)
The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Consolidated balance sheet as at 31 December 2021 (continued) (Expressed in Renminbi Yuan)
The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Consolidated balance sheet as at 31 December 2021 (continued) (Expressed in Renminbi Yuan)
These financial statements were approved by the Board of Directors of the Company on 25 April 2022. Zhou Hongjiang Jiang Jianxun Guo Cuimei (Company stamp) Legal Representative The person in charge The head of the of accounting affairs accounting department (Signature and stamp) (Signature and stamp) (Signature and stamp) The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Company balance sheet as at 31 December 2021 (Expressed in Renminbi Yuan)
The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Company balance sheet as at 31 December 2021 (continued) (Expressed in Renminbi Yuan)
The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Company balance sheet as at 31 December 2021 (continued) (Expressed in Renminbi Yuan)
These financial statements were approved by the Board of Directors of the Company on 25 April 2022. Zhou Hongjiang Jiang Jianxun Guo Cuimei (Company stamp) Legal Representative The person in charge The head of the of accounting affairs accounting department (Signature and stamp) (Signature and stamp) (Signature and stamp) The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Consolidated income statement for the year ended 31 December 2021 (Expressed in Renminbi Yuan)
The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Consolidated income statement for the year ended 31 December 2021 (continued) (Expressed in Renminbi Yuan)
The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Consolidated income statement for the year ended 31 December 2021 (continued) (Expressed in Renminbi Yuan)
These financial statements were approved by the Board of Directors of the Company on 25 April 2022. Zhou Hongjiang Jiang Jianxun Guo Cuimei (Company stamp) Legal Representative The person in charge The head of the of accounting affairs accounting department (Signature and stamp) (Signature and stamp) (Signature and stamp) The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Company income statement for the year ended 31 December 2021 (Expressed in Renminbi Yuan)
The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Company income statement for the year ended 31 December 2021 (continued) (Expressed in Renminbi Yuan)
These financial statements were approved by the Board of Directors of the Company on 25 April 2022. Zhou Hongjiang Jiang Jianxun Guo Cuimei (Company stamp) Legal Representative The person in charge The head of the of accounting affairs accounting department (Signature and stamp) (Signature and stamp) (Signature and stamp) The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Consolidated cash flow statement for the year ended 31 December 2021 (Expressed in Renminbi Yuan)
The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Consolidated cash flow statement for the year ended 31 December 2021 (continued) (Expressed in Renminbi Yuan)
These financial statements were approved by the Board of Directors of the Company on 25 April 2022. Zhou Hongjiang Jiang Jianxun Guo Cuimei (Company stamp) Legal Representative The person in charge The head of the of accounting affairs accounting department (Signature and stamp) (Signature and stamp) (Signature and stamp) The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Company cash flow statement for the year ended 31 December 2021 (Expressed in Renminbi Yuan)
The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Company cash flow statement for the year ended 31 December 2021 (continued) (Expressed in Renminbi Yuan)
These financial statements were approved by the Board of Directors of the Company on 25 April 2022. Zhou Hongjiang Jiang Jianxun Guo Cuimei (Company stamp) Legal Representative The person in charge The head of the of accounting affairs accounting department (Signature and stamp) (Signature and stamp) (Signature and stamp) The notes on pages 20 to 111 form part of these financial statements. Yantai Changyu Pioneer Wine Company Limited Consolidated statement of changes in shareholders’ equity for the year ended 31 December 2021 (Expressed in Renminbi Yuan)
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