According to the announcement issued on May 15, 2026, regarding TCL Technology Group Corporation's issuance of shares and cash payment for asset acquisition (Announcement No. 2026 [2023] 130009), China United International Real Estate Land Asset Evaluation Consulting (Guangdong) Co., Ltd. has conducted a review of the asset evaluation issues raised by the company.
The Shenzhen Stock Exchange's review center states:
Based on the report dated May 15, 2026, regarding TCL Technology Group Corporation's issuance of shares and cash payment for asset acquisition, the asset evaluation mechanism has been established. The review team has conducted evaluations, and the company has responded to the inquiries. The company's responses to the asset evaluation-related issues are as follows:
- It is clarified that the core opinions of the review team are to emphasize the definitions and terminologies used in the report. The report indicates that the asset evaluation results are as follows:
| Item | Value (Billion Yuan) |
|---|---|
| Total Asset Evaluation | 26.23 |
| Cash Payment | 3.04 |
- The report indicates that the asset evaluation results for other items are as follows:
| Item | Value (Billion Yuan) |
|---|---|
| Total Asset Evaluation | 27.48 |
| Other Items | 23.73 |
- The report also indicates that the asset evaluation results for the cash payment are as follows:
| Item | Value (Billion Yuan) |
|---|---|
| Cash Payment | 3.04 |
| Short-term Receivables | 2.00 |
| Long-term Receivables | 26.36 |
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The report emphasizes the importance of accurate financial assessments and compliance with relevant regulations.
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The company has clarified that the asset evaluation process and the related financial assessments are in accordance with the relevant guidelines and standards.
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The company will continue to monitor and ensure compliance with the regulations in future operations.
2. Determination of Asset Depreciation Rate
A. Equipment Depreciation Rate
For major equipment, the comprehensive depreciation rate is determined based on the new depreciation rate. For other equipment, the annual depreciation rate is determined based on the limited lifespan.
The comprehensive depreciation rate is determined through the evaluation of the actual usage of the equipment, considering the characteristics of the equipment and the corresponding depreciation rate. The financial cost is calculated based on the market price data, and the tax position is determined based on the specific equipment.
B. Electronic Equipment
The depreciation rate for general equipment and electronic equipment is determined based on the annual depreciation rate.
| Item | Economic Lifespan (Years) | Accounting Lifespan (Years) | Expected Residual Rate (%) | Annual Depreciation Rate (%) |
|---|---|---|---|---|
| Equipment | 5-20 | 4-10 | 0-10 | 5-20 |
2. Factors Affecting the Depreciation Rate
This evaluation process considers various factors related to the asset's usage and economic lifespan. The evaluation is based on the actual conditions and the current market situation.
| Asset Type | Economic Lifespan (Years) | Accounting Lifespan (Years) | Expected Residual Rate (%) | Annual Depreciation Rate (%) |
|---|---|---|---|---|
| Real Estate | 50-60 | 30 | 3.33 | |
| Machinery | 5-20 | 4-10 | 0-10 | 5-20 |
| Office Equipment | 5-8 | 5 | - |
3. Economic Lifespan Evaluation
The economic lifespan is evaluated based on the actual usage of the equipment and the current market conditions. The evaluation considers the economic lifespan of the equipment and the potential economic value.
The evaluation results indicate that the economic lifespan of the equipment is 5-20 years, with the actual usage being 12 years. The evaluation is based on the standard lifespan of the equipment and the actual usage.