中国过境免签政策全面升级——停留时间长、入境口岸多、活动区域广 • 此次过境免签政策的进一步升级包括以下要点： 中国此次优化放宽过境免签的政策，进一步为外国人士短期来华活动提供便利，促进中外交流。新增口岸中较多为文化 底蕴丰厚、旅游资源丰富的城市和省份，有利于弘扬中国文化，让世界感受中国之美。 外国人拟利用240小时过境免签，需满足以下适用条件，建议个人来华前先做好准备工作： © 2024 毕马威华振会计师事务所(特殊普通合伙) — 中国合伙制会计师事务所，毕马威企业咨询 (中国) 有限公司 — 中国有限责任公司，毕马威会计师事务所 — 澳门特别行政区合伙制事务所，及 1 毕马威会计师事务所 — 香港特别行政区合伙制事务所，均是与毕马威国际有限公司(英国私营担保有限公司)相关联的独立成员所全球组织中的成员。版权所有，不得转载。 附件二 附件二 (续） | --- | --- | |-------------------------------------------------------------------------------------------------------------------- ...

Investment Rating - The report indicates a positive outlook for the life sciences industry, with 79% of CEOs expressing confidence in their company's growth prospects, a 10 percentage point increase from the previous year [27]. Core Insights - The life sciences sector is focusing on innovation, digital transformation, and the application of generative artificial intelligence (AI) to drive growth and efficiency [32][47]. - CEOs are aware of the importance of ESG (Environmental, Social, and Governance) strategies but face challenges in meeting stakeholder expectations and achieving net-zero targets [23][41]. - Talent acquisition and retention remain critical issues, with many CEOs struggling to find skilled personnel to replace retiring employees [6][79]. Summary by Sections Growth and Outlook - 79% of CEOs are confident about their company's growth prospects, with over one-third expecting revenue growth of more than 2.5% in the next three years [9][22]. - Despite this optimism, 57% of CEOs cite economic uncertainty as a primary concern, and 53% express worries about geopolitical complexities affecting the industry [15][22]. - 94% of respondents plan to increase their workforce in the next three years, with 37% expecting to grow their employee count by 6% or more [12][22]. Generative AI and Transformation - 60% of CEOs consider generative AI a top investment priority, with 77% believing it will create competitive advantages in the near future [33][47]. - However, 70% of CEOs are concerned about the slow development of regulations surrounding generative AI, which they see as a barrier to successful implementation [48]. - Only 38% of CEOs feel their data is ready for AI applications, highlighting a significant gap in preparedness [49]. Sustainability and Credibility - 43% of CEOs are confident in achieving net-zero emissions by 2030, but many face challenges such as skill shortages and complex supply chain decarbonization [41][56]. - The life sciences industry recognizes the importance of sustainable practices, with 61% of CEOs willing to take public stances on social issues despite potential risks [41][73]. - ESG strategies are seen as vital for building customer relationships and enhancing brand reputation, with 19% of CEOs believing these strategies will significantly impact capital allocation and M&A decisions [55][73]. Workforce and Talent - The primary challenge for CEOs is finding skilled personnel to replace retiring employees, with 53% indicating that the industry is progressing too slowly in diversity and inclusion [6][79]. - 23% of CEOs are increasing capital investment in workforce skills development, which is 7 percentage points higher than the average across 11 surveyed industries [63]. - The focus on generative AI is expected to enhance productivity without increasing workforce demands, with 83% of CEOs believing that gender equality in leadership will help achieve growth targets [64][79].

Group 1 - The core viewpoint of the report emphasizes the continuous expansion of high-end brands in Beijing's Dongcheng District, driven by government initiatives and a focus on enhancing consumer experiences [1][2] - The report highlights the introduction of over 40 high-end brands in the Wangfujing area by 2024, aiming to improve consumer experience and promote the "first store economy" [1] - Dongcheng District is expected to see a diversification and quality enhancement in high-end brands, with a focus on cultural integration and immersive consumer experiences [1][2] Group 2 - The report outlines the establishment of three new consumption brand incubation bases in Dongcheng District, each with unique characteristics aimed at fostering new consumer brands [29][30] - The incubation bases have collectively nurtured 36 brands over three years, focusing on traditional culture, international competitiveness, and innovative cultural consumption [29][30] - Dongcheng District's government provides various support policies for incubation bases, including rent subsidies and rewards for successful listings [30] Group 3 - The report indicates that Dongcheng District's retail market is experiencing steady growth, with a total retail sales volume of 1,052.9 billion yuan in the first ten months of 2024, reflecting a 0.3% year-on-year increase [61][63] - The district's consumer spending is characterized by a shift towards service consumption, with significant growth in education and entertainment expenditures [86] - The report notes that the introduction of 466 first stores in the past three years has significantly enhanced the commercial atmosphere and consumer experience in Dongcheng District [73][94] Group 4 - The report discusses the integration of cultural elements into consumption, with initiatives aimed at creating a vibrant cultural consumption environment in Dongcheng District [35][36] - Various cultural and recreational activities, such as themed festivals and immersive experiences, are being promoted to attract consumers and enhance the district's cultural appeal [18][90] - The district's strategy includes leveraging its rich cultural heritage to drive consumer engagement and create unique shopping experiences [35][36] Group 5 - The report highlights the importance of high-end dining and lifestyle brands in Dongcheng District, with a focus on enhancing the quality of consumer experiences [27][28] - The district aims to attract more high-end dining establishments and luxury brands to create a diverse and appealing retail environment [27][28] - The integration of traditional culture and modern consumption trends is seen as a key driver for the growth of high-end brands in the area [27][28]

Core Insights - The new materials industry is a strategic and foundational sector in China, crucial for high-tech competition and the development of new productive forces [4][6][14] - The industry has seen significant growth, with the market size reaching 7.9 trillion yuan in 2023, a 75.6% increase from 2019, indicating a compound annual growth rate of approximately 12% over five years [2][303] - The "14th Five-Year Plan" emphasizes the importance of new materials, aiming to enhance the scale and quality of the industry, with a projected market value of 10 trillion yuan by 2025 [6][303] Industry Overview - The new materials sector is becoming a key driver of economic transformation, supporting high-end manufacturing and sustainable development [2][4] - The demand for high-performance materials is increasing across various sectors, including infrastructure, high-end manufacturing, and renewable energy [10][12] - The Long Triangle region is emerging as a hub for new materials, benefiting from strong government support and a robust industrial base [51][75] Investment Trends - Investment in the new materials sector has been robust, with significant capital inflow, particularly in high-end equipment, integrated circuits, and renewable energy [26][44] - The Long Triangle region has attracted over 727.8 billion yuan in financing from 2019 to mid-2024, accounting for more than 50% of the total financing in the industry [84][88] - The financing landscape is shifting towards a more balanced distribution across various sectors, with a notable increase in investments in integrated circuits and renewable energy [44][46] Company Highlights - The report identifies 31 leading companies in the new materials sector, showcasing their innovative capabilities and market performance [228][384] - Companies are increasingly focusing on research and development, with a significant proportion of their workforce dedicated to R&D activities [267][289] - The report highlights the importance of collaboration between companies and research institutions to enhance innovation and market competitiveness [287][288] Future Outlook - The new materials industry is expected to continue its rapid growth, driven by technological advancements and increasing market demand [312][384] - The integration of new materials with emerging technologies such as AI, IoT, and high-performance computing is anticipated to further propel the industry forward [384][488] - Companies are encouraged to enhance their original innovation capabilities and focus on the domestic production of key materials to reduce reliance on imports [163][384]

对《国际会计准则第37号》的拟议修订 . IASB的提议关注哪三个 主要领域？ 有关基于阈值的义务的 提议 概览——修订后的准备 确认指引 计量长期准备时使用 其他前沿资讯及资料 什么折现率 确定现时义务的三项 新测试：义务测试 确定现时义务的三项 新测试：转移测试 确定现时义务的三项新 测试：过去事项测试 计量准备时应包含 哪些成本 何时确认准备 当前要求 是，或 可能性 >50% 是 拟议要求 企业是否承担一项义务？ 该义务是否涉及一项经济资源 的转移？ 该义务是否为因过去事项 而产生的现时义务？ 是否存在现时义务？ 标准1 标准2* 标准3* 针对标准1，应用三项新测试 是否很可能有资源的流出？ 金额是否能够可靠地估计？ 确认准备 . IASB的提议关注哪三个 主要领域？ 何时确认准备 确定现时义务的三项 新测试：义务测试 有关基于阈值的义务的 提议 概览——修订后的准备 确认指引 计量长期准备时使用 其他前沿资讯及资料 什么折现率 确定现时义务的三项 新测试：转移测试 确定现时义务的三项新 测试：过去事项测试 计量准备时包含的成本 如果企业获取特定经济利益或采取行动， 是否存在追究责任的机制？ 因此， ...

Investment Rating - The report indicates a positive outlook for the real estate industry, driven by the integration of digital technologies and innovative practices [1]. Core Insights - The real estate industry is entering a new phase of smart development, leveraging advanced technologies such as BIM, AI, IoT, and digital twins to enhance productivity and create a new quality of integrated management across the investment, construction, operation, and service chain [1][3]. - Digital technologies provide significant advantages in managing investment accounts, enabling companies to make informed investment decisions through data analysis and real-time cost monitoring [3][4]. - The integration of digital platforms allows for real-time resource monitoring and optimization, enhancing operational efficiency and profitability in asset management [3][4][6]. - The report highlights the importance of ESG (Environmental, Social, and Governance) factors in the industry, with a focus on low-carbon operations and sustainable development [14][13]. Summary by Sections Digital Transformation in Real Estate - The report emphasizes the role of digital technologies in transforming the real estate sector, particularly in investment decision-making and operational efficiency [3][4]. - Companies are increasingly adopting integrated digital solutions to enhance asset management and operational performance [3][4]. ESG and Sustainability - The report discusses the dual pillars of proactive energy conservation and passive energy revolution as essential for sustainable development in the real estate industry [13]. - It notes that 23% of real estate companies are actively participating in green electricity market transactions, although the scale remains relatively small [13]. Innovation and Market Trends - The report identifies innovative practices in the industry, such as the integration of digital technologies in sports venues, which enhance operational efficiency and service quality [4]. - It highlights the ongoing challenges in the market, including the need for improved data integration and the early-stage application of technology in asset management [9][10]. Future Outlook - The report suggests that the ongoing digital transformation and the focus on ESG will drive the future growth of the real estate industry, with an emphasis on creating sustainable and efficient operational models [14][31].

Core Insights - Energy efficiency has emerged as the most favored investment area over the past two years, with 64% of investors prioritizing it, followed by renewable energy and low-carbon energy at 56% [1][5][15] - The report emphasizes the importance of energy efficiency in achieving global carbon reduction targets, estimating that doubling global energy efficiency rates could reduce energy costs by one-third and help meet 50% of the 2030 carbon reduction goals [5][15] - The report highlights the diversity of technologies and systems in the energy efficiency sector, which presents abundant investment opportunities across various applications [2][5] Investment Opportunities - The investment landscape is shifting towards energy efficiency, renewable energy, storage, and transportation infrastructure, with significant capital expected to flow into these areas [5][85] - The projected investment in energy transition assets is expected to reach $2 trillion by 2024, with renewable energy, energy efficiency, and electrification being the primary focus areas [85][180] - Investors are increasingly recognizing the role of fossil fuels in facilitating a smooth energy transition, with 25% of investors ceasing new investments in fossil fuels [31][36] Regional Insights - East Asia, North America, and Europe are identified as the most attractive regions for energy transition investments, with 54%, 52%, and 52% of investors respectively indicating interest [18][21] - Emerging markets, particularly in the Middle East and North Africa, are gaining traction due to their development initiatives and potential for high returns [22][21] - The report notes that while developed regions dominate current investments, emerging markets present significant growth opportunities for investors [70][21] Challenges and Risks - Policy and regulatory uncertainties are cited as the primary barriers to investment in energy transition assets, with 94% of investors prioritizing stable regulatory environments [42][58] - Market volatility and geopolitical tensions are also highlighted as significant concerns that could impact investment decisions [36][136] - The report indicates that investors are seeking partnerships to mitigate risks and enhance their influence in the energy transition landscape [175][233] Future Outlook - The report anticipates a substantial increase in investment levels required to meet the goals set by the Paris Agreement, estimating that annual investments need to triple from current levels between 2025 and 2030 [180][235] - Investors are expected to continue focusing on energy efficiency and electrification as key areas for growth, with emerging technologies like floating offshore wind and direct air capture gaining interest [64][75] - The report underscores the need for a comprehensive approach to energy transition, integrating various sectors and technologies to achieve sustainable outcomes [192][247]

《网络数据安全管理条例》是网安法、数安法、个 适用范围 • 在中华人民共和国境内开展网络数据处理活动及其安全监督管理； • 在中华人民共和国境外处理中华人民共和国境内自然人个人信息的活动，符合个保法第三 条第二款规定情形的依法适用； • 在中华人民共和国境外开展网络数据处理活动，损害中华人民共和国国家安全、公共利益 或者公民、组织合法权益的，依法追究法律责任 • 自然人因个人或者家庭事务处理个人信息的，不适用本条例。 违规后果 数据分类分级是数据安全治理的基础 | --- | --- | --- | --- | --- | --- | --- | --- | |-----------------|-------|-----------------|----------|------------------------------|-------|--------------|------------------------| | 数据安全 \n分类 | | 数据安全 \n等级 | | 影响对象 | | 数据定级要素 | 影响程度 | | | | 1级 | | 个人权益、组织权益 | | | 无危害 | | | ...

财务预期 2022年这个时候，美国通过《芯片法案》，多家公司摩拳擦掌，纷 纷计划扩张。尽管这股热情并未完全消退，但似乎有所减弱，随着 公司陆续提交申请和拨款申请人评估规则和合规要求，相关公司逐 渐转向较现实的立场。 尽管中国大陆在研发支出方面仍落后于中国台湾地区、韩国和日本5， 但中国大陆大规模投资半导体行业的计划6将成为推动该地区半导体行 业增长预期的因素之一。 上升 无变化 资料来源：《2024年毕马威全球半导体行业展望》；受访者数量：172。 员工增长动力不足 | --- | --- | --- | --- | |-------|------------------------------------------------|--------|--------| | | 55% | 19% | 26% | | 上升 | 下跌 | 无变化 | | | | 各地受访者对其公司在2024年增加员工人数的观点。 | | | | 美国 | | 欧洲 | 亚太区 | | | | | | | 54% | | 54% | 66% | © 2024 ( ) — ( ) — — — ( ) 毕马威华振会计师事务所 特殊普通 ...

摘 要 国 国家金融监管总局等四部门明确推进农业保险精准投保理赔等事项 国家金融监管总局印发《保险资产风险分类暂行办法》—金规（2024）19号 • 完善固定收益类资产分类标准，调整本金或利息的逾期天数、减值准备比例标准等，与商业 银行保持一致；增加利益相关方风险管理状况、抵质押物质量等内容，丰富风险分类标准的 内外部因素； 中 中国人民银行等七部门联合发布《推动数字金融高质量发展行动方案》（下称《方案》）。《方 案》指出，推动数字技术在科技金融、绿色金融、普惠金融、养老金融、数实融合等"五篇大文 章"服务领域的应用，创新金融产品和服务模式，提升重点领域金融服务质效。夯实数字金融发 展基础，营造高效安全的支付环境，培育高质量金融数据市场，加强数字金融相关新兴基础设施 建设。完善数字金融治理体系，强化数字金融风险防范，加强数据和网络安全防护，加强数字金 融业务监管，提升金融监管数字化水平，健全金融消费者保护机制。 • 优化指标设置和评价标准。注重服务实效评价，既考量银行自身指标纵向变化，又注重其与 同业横向比较，提升评价的客观性和科学性； ） 地 内 国 ） 香 人在内的私营部门密切合作； 香港证监会（SFC） ...