京东方Ｂ:2023年年度审计报告(英文版)

【摘要】BOETechnologyGroupCo.,Ltd.ENGLISHTRANSLATIONOFFINANCIALSTATEMENTSFORTHEYEAR1JANUARY2023TO31DECEMBER2023IFTHEREISANYCONFL...

            BOE Technology Group Co., Ltd.

 ENGLISH TRANSLATION OF FINANCIAL STATEMENTS

FOR THE YEAR 1 JANUARY 2023 TO 31 DECEMBER 2023

 IF THERE IS ANY CONFLICT BETWEEN THE CHINESE

      VERSION AND ITS ENGLISH TRANSLATION,

        THE CHINESE VERSION WILL PREVAIL


                              AUDITOR’S REPORT

                                                                          毕马威华振审字第 2404989 号
The Shareholders of BOE Technology Group Co., Ltd.:

Opinion

We have audited the accompanying financial statements of BOE Technology Group Co., Ltd.
(“BOE”), which comprise the consolidated and company balance sheets as at 31 December
2023, the consolidated and company income statements, the consolidated and company

cash flow statements, the consolidated and company statements 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 and company financial position of BOE as at 31 December 2023, and the
consolidated and company financial performance and cash flows of BOE 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 BOE 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)

                                                                          毕马威华振审字第 2404989 号
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 of the current period. 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.

 Revenue recognition

 Refer to the accounting policies set out in the notes to the financial statements “III.

 Significant accounting policies and accounting estimates” 24 and “V. Notes to the

 consolidated financial statements” 46.

 The Key Audit Matter                    How the matter was addressed in our

                                          audit

 The revenue of BOE and its subsidiaries    Our audit procedures to evaluate revenue

 (“BOE Group”) is mainly derived from the    recognition included the following:

 sales of products relating to display device   Evaluate the design and operation

 across the domestic and overseas market.      effectiveness of key internal controls

 The sales contracts/orders signed between    related to revenue recognition;

 BOE Group and its customers (mainly       Check key sales contracts/orders on a

 electronic equipment manufacturers) contain    sampling basis to identify relevant trading
 various trading terms. BOE Group judges      terms, and evaluate whether the

 the transfer timing of control according to      accounting policies for revenue

 the trading terms, and recognises revenue      recognition of BOE Group meet the

 accordingly. Depending on the trading          requirements of the Enterprise

 terms, the income is usually recognized        Accounting Standards;

 when the goods are delivered and received,

 or when they are received by the carrier.     On a sampling basis and according to

 We identified the recognition of BOE          different trading terms, reconcile the

 Group’s revenue as a key audit matter          revenue recorded in the current year to

 because revenue, as one of BOE Group’s      relevant supporting files such as relevant
 key performance indicators, involves various    orders, shipping orders, sales invoices,

 trading terms, and there is an inherent risk      customs declarations, bills of lading,

 that revenue may not be recognised in a        delivery receipts, etc. to evaluate whether
 correct period.                              revenue is recognised in accordance with
                                            the accounting policy of BOE Group;

                                       On a sampling basis and according to

                                            different trading terms, cross check the

                                            revenue recorded before and after the

                                            balance sheet date against relevant