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晶澳科技:2024年年度审计报告英文版(2024AuditReport)

公告时间:2025-06-26 19:47:52

JA Solar Technology Co., Ltd.
ENGLISH TRANSLATION OF CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR 1 JANUARY 2024 TO 31 DECEMBER 2024
IF THERE IS ANY CONFLICT BETWEEN THE CHINESE
VERSION AND ITS ENGLISH TRANSLATION,
THE CHINESE VERSION WILL PREVAIL

KPMG Huazhen LLP 毕马威华振会计师事务所
8th Floor, KPMG Tower (特殊普通合伙)
Oriental Plaza 中国北京
1 East Chang An Avenue 东长安街 1 号
Beijing 100738 东方广场毕马威大楼 8层
China 邮政编码:100738
Telephone +86 (10) 8508 5000 电话 +86 (10) 8508 5000
Fax +86 (10) 8518 5111 传真 +86 (10) 8518 5111
Internet kpmg.com/cn 网址 kpmg.com/cn
AUDITOR’S REPORT
毕马威华振审字第 2512726 号
To the shareholders of JA Solar Technology Co., Ltd.:
Opinion
We have audited the accompanying financial statements of JA Solar Technology Co., Ltd.
(“JA Solar Technology”), which comprise the consolidated and company balance sheets as at
31 December 2024, 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 JA Solar Technology as at 31 December
2024, and the consolidated and company financial performance and cash flows of JA Solar
Technology 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 JA Solar Technology 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.
Page 1 of 9
KPMG Huazhen LLP, a People's Republic of China 毕马威华振会计师事务所(特殊普通合伙) — 中国合伙制会计
partnership and a member firm of the KPMG global 师事务所,是与毕马威国际有限公司(英国私营担保有限公
organisation of independent member firms affiliated with 司)相关联的独立成员所全球组织中的成员。
KPMG International Limited, a private English company
limited by guarantee.

AUDITOR’S REPORT (continued)
毕马威华振审字第 2512726 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
Please refer to the accounting policy described in Note 25 under “III. Significant accounting
policies and accounting estimates”, as well as Note 51 under “V. Notes to the consolidated
financial statements” and Note 4 under “XVIII. Notes to the Company’s financial statements”
to JA Solar Technology’s financial statements.
The Key Audit Matter How the matter was addressed in our
audit
The revenue of JA Solar Technology is Our audit procedures related to revenue
mainly derived from the sales of solar recognition included the following:
modules and other products across the Understanding and evaluating the design
domestic and overseas market. For the year and operating effectiveness of the key
ended 31 December 2024, JA Solar internal controls over financial reporting
Technology’s consolidated operating income related to revenue recognition;
amounted to RMB 70,120,697,029.73, Selecting sales contracts/orders to
representing a decrease of 14.02% on a identify terms related to the transfer of
year-on-year basis. control of goods, and evaluating whether
For the sales o

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