辽宁时代万恒股份有限公司 章 程 （2024 年第一次修订） 二○二四年十二月二日 | ਸਿ | | --- | | 第一章 | 总 则 | 3 | | --- | --- | --- | | 第二章 | 经营宗旨和范围 | 4 | | 第三章 | 股 份 | 4 | | 第一节 | 股份发行 | 4 | | 第二节 | | 股份增减和回购 5 | | 第三节 | 股份转让 | 7 | | 第四章 | 股东和股东会 | 8 | | 第一节 | 股 东 | 8 | | 第二节 | | 股东会的一般规定 10 | | 第三节 | 股东会的召集 | 13 | | 第四节 | | 股东会的提案与通知 15 | | 第五节 | 股东会的召开 | 16 | | 第六节 | | 股东会的表决和决议 19 | | 第五章 | 董事会 | 23 | | 第一节 | 董 事 | 23 | | 第二节 | 董事会 | 26 | | 第六章 | | 总经理及其他高级管理人员 32 | | 第七章 | 监事会 | 34 | | 第一节 | 监 事 | 34 | | 第二节 | 监事会 35 | | --- | --- | | 第八章 ...

证券代码：600241 证券简称：时代万恒公告编号：2024-029 (一) 股东会类型和届次 2024 年第三次临时股东会 召开的日期时间：2024 年 12 月 18 日 14 点 00 分 召开地点：辽宁省大连市中山区港湾街 7 号，辽宁时代大厦 12 楼会议室 股东会召开日期：2024年12月18日 本次股东会采用的网络投票系统：上海证券交易所股东大会网络投票系 统 辽宁时代万恒股份有限公司 关于召开 2024 年第三次临时股东会的通知 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 一、 召开会议的基本情况 不涉及 二、 会议审议事项 本次股东会审议议案及投票股东类型 (二) 股东会召集人：董事会 (三) 投票方式：本次股东会所采用的表决方式是现场投票和网络投票相结合 的方式 (四) 现场会议召开的日期、时间和地点 (五) 网络投票的系统、起止日期和投票时间。 网络投票系统：上海证券交易所股东大会网络投票系统 网络投票起止时间：自 2024 年 12 月 18 日 至 2024 年 12 月 18 日 ...

证券代码：600241 证券简称：时代万恒 编号：临 2024－027 辽宁时代万恒股份有限公司 第八届董事会第二十二次会议（临时会议）决议公告 一、董事会会议召开情况： 辽宁时代万恒股份有限公司第八届董事会第二十二次会议（临时 会议）于 2024 年 12 月 2 日上午 10 时以通讯方式召开,会议通知于 2024 年 11 月 27 日以书面及电子邮件方式发出。本次会议应到董事 7 人，实到董事 7 人，符合《公司法》及《公司章程》的规定。 二、董事会会议审议情况： 会议经过认真审议，以表决票方式表决通过了如下议案： 1、关于修改公司章程的议案； 表决结果：同意票 7 票，反对票 0 票，弃权票 0 票。 此议案尚需提交公司股东会审议批准。 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗 漏，并对其内容的真实性、准确性和完整性承担法律责任。 2、关于修订投资者关系管理制度的议案； 表决结果：同意票 7 票，反对票 0 票，弃权票 0 票。 3、关于制定舆情管理制度的议案； 公司订于 2024 年 12 月 18 日以现场及网络方式召开 2024 年第三 次临时股东会，审议《 ...

证券代码：600241 证券简称： 时代万恒 公告编号：临 2024-026 辽宁时代万恒股份有限公司 公司第八届董事会第二十一次会议（临时会议）于 2024 年 11 月 22 日以通讯方式召开，会议通知于 2024 年 11 月 19 日以书面、电 子邮件等方式发出。本次会议应到董事 7 人，实到董事 7 人，符合《公 司法》及《公司章程》的规定。会议以表决票方式表决通过了《关于 指派总经理代行董事会秘书职责的议案》：根据《上海证券交易所股 票上市规则》等有关规定，在聘任新的董事会秘书前，公司董事会指 派总经理李治斌先生代行董事会秘书职责，公司将依据相关规定尽快 完成董事会秘书的聘任工作并及时履行信息披露义务。 特此公告。 辽宁时代万恒股份有限公司董事会 2024 年 11 月 23 日 1 关于董事会秘书辞职及指派总经理代行职责的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈 述或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 辽宁时代万恒股份有限公司(以下简称"公司") 董事会近日 收到庄绍英先生提交的书面辞职报告。庄绍英先生因年龄原因，申请 辞去公司副总经理、董 ...

Financial Performance - The company's operating revenue for Q3 2024 was ¥119,667,693.07, a decrease of 29.16% compared to the same period last year[2]. - The net profit attributable to shareholders for Q3 2024 was ¥9,277,909.10, down 50.79% year-over-year[2]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥9,192,801.92, a decrease of 49.66% compared to the same period last year[2]. - The basic earnings per share for Q3 2024 was ¥0.03, reflecting a decline of 50.00% year-over-year[2]. - The diluted earnings per share for Q3 2024 was also ¥0.03, down 50.00% compared to the previous year[8]. - Net profit for the first three quarters of 2024 was CNY 19,112,078.45, down from CNY 52,307,907.92 in the same period of 2023, representing a decrease of about 63.5%[18]. - Operating profit decreased from CNY 53,649,163.56 to CNY 20,256,285.46, a decline of approximately 62.3%[18]. - Total comprehensive income for the period attributable to the parent company was CNY 18,805,193.72, a decrease from CNY 44,424,018.72 in the same period last year, representing a decline of approximately 57.7%[19]. - The company reported a basic and diluted earnings per share of CNY 0.06, down from CNY 0.15 in the same period last year, representing a decline of 60%[19]. Cash Flow and Liquidity - The net cash flow from operating activities for the year-to-date was -¥1,281,036.08, indicating a negative cash flow situation[2]. - Net cash flow from operating activities for the first three quarters was CNY -1,281,036.08, compared to CNY -58,447,456.22 in the previous year, indicating an improvement in cash flow management[21]. - Cash received from the sale of goods and services was CNY 258,495,564.96, down 44.3% from CNY 464,082,287.42 in the same period last year[20]. - Cash outflow from operating activities totaled CNY 266,742,786.11, a decrease of 50.6% compared to CNY 539,349,930.05 in the previous year[21]. - Cash and cash equivalents at the end of the period were CNY 271,691,725.82, down from CNY 389,459,531.25 at the end of the same period last year, reflecting a decrease of approximately 30.2%[22]. - Cash inflow from financing activities was CNY 115,058,830.23, a decrease of 62.9% compared to CNY 310,082,924.36 in the previous year[22]. - The company received CNY 1,720,845.40 in tax refunds, a decrease of 85.3% from CNY 11,767,087.42 in the previous year[20]. - The company paid CNY 77,087,438.38 in employee compensation, down 20.8% from CNY 97,273,905.32 in the previous year[21]. Assets and Liabilities - Total assets at the end of the reporting period were ¥1,237,748,355.49, a decrease of 0.64% from the end of the previous year[3]. - Total assets decreased from CNY 1,245,749,607.59 to CNY 1,237,748,355.49, a decline of approximately 0.9%[16]. - The total liabilities decreased from CNY 164,653,986.10 to CNY 137,899,874.12, a reduction of about 16.2%[16]. - The company's equity attributable to shareholders increased from CNY 1,147,368,118.84 to CNY 1,166,173,312.56, an increase of approximately 1.6%[16]. - The company's total non-current assets decreased from CNY 413,655,924.67 to CNY 397,546,909.81, a decline of about 3.9%[16]. Shareholder Information - As of September 30, 2024, the total number of common shareholders is 19,964[9]. - The largest shareholder, Liaoning Shidai Wanheng Holding Group Co., Ltd., holds 143,133,473 shares, accounting for 48.63% of total shares[9]. - The total number of shares held by the top ten shareholders does not include any shares lent through margin trading[10]. - The company has not reported any changes in the participation of the top ten shareholders in margin trading or securities lending activities[12]. Operational Insights - The company attributed the decline in revenue and profit to a global economic slowdown and cautious customer ordering behavior[7]. - Research and development expenses for the third quarter were CNY 19,681,963.53, slightly down from CNY 20,085,953.82 in the previous year[18]. - Sales expenses for the third quarter were CNY 4,873,857.35, compared to CNY 5,871,107.02 in the previous year, a decrease of about 17%[18]. - Tax expenses increased from CNY 3,928,943.83 to CNY 4,532,523.24, an increase of approximately 15.3%[18]. - The company has reported overdue accounts receivable amounting to ¥55,432,201.75, which exceeds the normal contract credit period[12]. - The company has engaged two credit investigation agencies to assess the credit status of Baoshide Machinery (Zhangjiagang) Co., Ltd., indicating no significant anomalies in its financial condition[12]. - Accounts receivable as of September 30, 2024, is ¥140,573,622.04, down from ¥156,362,050.74 at the end of 2023, a decrease of about 10.1%[14]. - Inventory increased to ¥114,663,697.61 from ¥101,356,889.47, reflecting an increase of approximately 13.1%[14]. - The total current assets as of September 30, 2024, are ¥840,201,445.68, slightly up from ¥832,093,682.92 at the end of 2023, an increase of about 1.0%[14]. - The company's cash and cash equivalents decreased to ¥472,682,564.72 from ¥550,370,938.32 as of December 31, 2023, representing a decline of approximately 14.1%[14]. - Non-recurring gains and losses for the current period amounted to ¥241,823.67, with significant contributions from government subsidies and asset disposals[5].

辽宁时代万恒股份有限公司(以下简称"公司") 证券事务代 表曹健女士因达到法定退休年龄，不再担任公司证券事务代表职务。 曹健女士在担任公司证券事务代表期间勤勉尽责、恪尽职守，公司及 公司董事会对曹健女士在任职期间为公司所做出的贡献表示衷心感 谢！ 公司于 2024 年 10 月 29 日召开第八届董事会第二十次会议 （临时会议），审议通过《关于聘任证券事务代表的议案》，公司董事 会同意聘任韩青女士为公司证券事务代表，协助董事会秘书履行职责， 任期自本次董事会审议通过之日起至公司第八届董事会任期届满之 日止。 韩青女士具备担任证券事务代表所必须的专业知识、工作经验及 相关素质，具有良好的职业道德，能够胜任岗位工作。截止目前，韩 青女士未持有公司股份，与公司控股股东、实际控制人及持有公司 5% 以上股份的股东之间不存在关联关系，亦未受过中国证监会及其他有 关部门的处罚和证券交易所惩戒，符合《公司法》《上海证券交易所 证券代码：600241 证券简称： 时代万恒 公告编号：临 2024-025 辽宁时代万恒股份有限公司 关于聘任证券事务代表的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈 述 ...

辽宁时代万恒股份有限公司 第八届董事会第二十次会议(临时会议)决议公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏， 并对其内容的真实性、准确性和完整性承担法律责任。 一、董事会会议召开情况： 证券代码：600241 证券简称：时代万恒 公告编号：临 2024－024 辽宁时代万恒股份有限公司第八届董事会第二十次会议（临时会议） 于 2024 年 10 月 29 日以通讯方式召开，会议通知于 2024 年 10 月 24 日以 书面、电子邮件等方式发出。本次会议应到董事 7 人，实到董事 7 人，符 合《公司法》及《公司章程》的规定。 二、董事会会议审议情况： 会议经过认真审议，以表决票方式表决通过了如下议案： 1、公司 2024 年第三季度报告； 本议案已经公司第八届董事会审计委员会第六次会议审议通过，并同 意提交公司董事会审议。具体内容详见公司于同日在上海证券交易所网站 （www.sse.com.cn）及指定媒体上披露的《公司 2024 年第三季度报告》。 表决结果：同意票 7 票，反对票 0 票，弃权票 0 票。 2、关于聘任证券事务代表的议案； 具体内容详见公司于同 ...

关于召开 2024 年半年度业绩说明会的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 证券代码：600241 证券简称：时代万恒 公告编号：临 2024-023 辽宁时代万恒股份有限公司 重要内容提示： https://roadshow.sseinfo.com/） （二） 会议召开地点：上证路演中心 （三） 会议召开方式：上证路演中心网络文字互动 三、 参加人员 董事长：李军 辽宁时代万恒股份有限公司（以下简称"公司"）已于 2024 年 8 月 30 日发布公司 2024 年半年度报告，为便于广大投资者更全面深入 地了解公司 2024 年半年度经营成果、财务状况，公司计划于 2024 年 10 月 10 日 13:00-14:00 举行 2024 年半年度业绩说明会，就投资者 关心的问题进行交流。 一、 说明会类型 会议召开时间：2024 年 10 月 10 日(星期四) 13:00-14:00 会议召开地点：上海证券交易所上证路演中心（网址： 会议召开方式：上证路演中心网络文字互动 投资者可于 2024 年 09 ...

Financial Performance - Revenue for the first half of 2024 was RMB 178.57 million, a decrease of 48.25% compared to the same period last year[11] - Net profit attributable to shareholders of the listed company was RMB 9.53 million, a decrease of 62.74% year-on-year[11] - Basic earnings per share (EPS) for the reporting period was RMB 0.03, a decrease of 66.67% compared to the same period last year[12] - Weighted average return on equity (ROE) was 0.82%, a decrease of 1.54 percentage points year-on-year[12] - Revenue for the first half of 2024 was RMB 178.57 million, a decrease of 48.25% year-over-year[17] - Net profit attributable to the parent company was RMB 9.53 million, a decrease of 62.74% year-over-year[17] - Total operating revenue for the first half of 2024 was RMB 178.57 million, a decrease of 48.3% compared to RMB 345.05 million in the same period of 2023[55] - Operating profit for the first half of 2024 was RMB 9.48 million, a significant drop from RMB 30.29 million in the first half of 2023[55] - Net profit attributable to the parent company's shareholders in the first half of 2024 was RMB 9.53 million, down 62.7% from RMB 25.57 million in the same period of 2023[56] - The parent company's net profit for the first half of 2024 was RMB 72.26 million, a substantial increase from RMB 14.29 million in the same period of 2023[57] - Comprehensive income for the first half of 2024 totaled RMB 72,256,474.23, a significant increase from RMB 14,292,383.23 in the same period last year[58] - The company's total comprehensive income for the first half of 2024 was RMB 9,527,284.62, contributing to an increase in undistributed profits[62] - The total comprehensive income for the first half of 2023 was RMB 25,571,169.86, leading to an increase in undistributed profits[64] - The company's total comprehensive income for the first half of 2024 was RMB 72,256,474.23, reflecting a significant increase in performance[66] - The company's total comprehensive income for the first half of 2023 was RMB 14,292,383.23, showing a substantial year-over-year growth[67] Cash Flow and Liquidity - Net cash flow from operating activities was RMB 16.44 million, compared to a negative RMB 51.04 million in the same period last year[11] - Operating cash flow for the period was RMB 16.44 million, compared to a negative RMB 51.04 million in the same period last year[19] - Cash flow from operating activities for the first half of 2024 was RMB 16,444,105.40, compared to a negative RMB 51,042,052.90 in the same period last year[59] - Cash flow from investing activities for the first half of 2024 was negative RMB 51,815,608.24, an improvement from negative RMB 134,460,877.88 in the same period last year[60] - Cash flow from financing activities for the first half of 2024 was negative RMB 9,771,496.42, compared to positive RMB 110,674,638.01 in the same period last year[60] - Net cash flow from operating activities for the parent company in the first half of 2024 was negative RMB 8,632,846.17, slightly better than negative RMB 9,480,040.32 in the same period last year[61] - Net cash flow from investing activities for the parent company in the first half of 2024 was positive RMB 34,765,218.25, a significant improvement from negative RMB 3,000,241.41 in the same period last year[61] - Net cash flow from financing activities for the parent company in the first half of 2024 was negative RMB 1,790,398.00[61] - Total cash and cash equivalents at the end of the first half of 2024 were RMB 413,925,018.73, compared to RMB 238,618,629.61 at the end of the same period last year[60] - Total cash and cash equivalents for the parent company at the end of the first half of 2024 were RMB 89,699,409.56, compared to RMB 18,457,943.83 at the end of the same period last year[61] - Cash and cash equivalents increased by 2.83% to 565,953,561.21 yuan, accounting for 45.71% of total assets, mainly due to the recovery of sales payments[21] Assets and Liabilities - Total assets at the end of the reporting period were RMB 1.24 billion, a slight decrease of 0.62% compared to the end of the previous year[11] - Accounts receivable decreased by 20.43% to 124,418,211.22 yuan, accounting for 10.05% of total assets, primarily due to the recovery of outstanding sales payments[21] - Inventory increased by 15.53% to 117,095,015.09 yuan, accounting for 9.46% of total assets, mainly due to increased production and stock in preparation for sales orders[21] - Long-term equity investment increased by 0.99% to 71,914,835.38 yuan, accounting for 5.81% of total assets, mainly due to the recognition of investment income from associates under the equity method[21] - Fixed assets decreased by 3.12% to 274,259,978.22 yuan, accounting for 22.15% of total assets, primarily due to depreciation[21] - Total assets as of June 30, 2024, amounted to 1,238,016,894.67 RMB, a slight decrease from 1,245,749,607.59 RMB at the end of 2023[51] - Current assets totaled 834,939,854.38 RMB, with cash and cash equivalents at 565,953,561.21 RMB, up from 550,370,938.32 RMB at the end of 2023[50] - Non-current assets totaled 403,077,040.29 RMB, down from 413,655,924.67 RMB at the end of 2023[51] - Accounts payable decreased to 46,904,496.94 RMB from 51,381,899.99 RMB at the end of 2023[51] - Total liabilities increased to 169,809,139.43 from 153,267,839.50, reflecting a growth of 10.8%[52] - Current liabilities rose to 164,653,986.10 from 148,471,904.74, an increase of 10.9%[52] - Non-current liabilities grew to 5,155,153.33 from 4,795,934.76, up by 7.5%[52] - Total assets increased to 1,245,749,607.59 from 1,238,016,894.67, a slight growth of 0.6%[52] - Parent company's total assets rose to 1,204,597,280.18 from 1,272,716,226.14, a decrease of 5.4%[53] - Parent company's current liabilities decreased to 49,353,200.42 from 47,067,266.37, down by 4.6%[54] - Parent company's non-current liabilities dropped to 10,407,894.53 from 8,556,300.31, a decrease of 21.7%[54] - Parent company's total liabilities fell to 59,761,094.95 from 55,623,566.68, down by 7.4%[54] - Parent company's owner's equity decreased to 1,144,836,185.23 from 1,217,092,659.46, a decline of 6.0%[54] - Parent company's total liabilities and owner's equity decreased to 1,204,597,280.18 from 1,272,716,226.14, down by 5.4%[54] Business Segments - Lithium battery business revenue was RMB 111.99 million, a decrease of 60.07% year-over-year, with a net loss of RMB 2.40 million[17] - Nickel-hydrogen battery business revenue was RMB 66.20 million, an increase of 4.33% year-over-year, with a net profit of RMB 3.50 million, up 98.18% year-over-year[18] - The lithium battery market faces challenges due to overcapacity and delayed orders from key clients, while the nickel-hydrogen battery market shows growth potential[15][17] - Domestic business contributes 140,876,374.84 RMB to operating income, while international business contributes 36,032,860.09 RMB[195] - R&D expenses for the period total 9,821,561.97 RMB, with lithium battery projects at 4,638,028.24 RMB and nickel-metal hydride battery projects at 5,183,533.73 RMB[200] Research and Development - R&D expenses decreased by 28.50% to RMB 9.82 million, primarily due to reduced investment in lithium battery R&D[19] - R&D expenses decreased by 28.5% to RMB 9.82 million in the first half of 2024 compared to RMB 13.74 million in the same period of 2023[55] Shareholder and Corporate Governance - The company's registered address and office address remain unchanged at No. 7 Gangwan Street, Zhongshan District, Dalian[8] - The company's stock is listed on the Shanghai Stock Exchange with the stock code 600241[10] - The company did not propose any profit distribution or capital reserve to share capital conversion plan for the reporting period[2] - The company has no non-operating fund occupation by controlling shareholders or related parties[2] - The company held two shareholders' meetings during the reporting period, with all proposals submitted for review being approved[30] - No profit distribution or capital reserve transfer plan for the first half of the year[32] - No employee stock ownership plan or other incentive measures implemented[33] - Commitments related to resolving competition and associated transactions were made by major shareholders and affiliates, with long-term compliance[34][36] - Core personnel of Jiuyi Energy have made non-compete commitments to avoid business conflicts[34][36] - The controlling group has committed to standardizing and reducing related-party transactions post-2018 major restructuring[36] - The controlling group has committed to avoiding competition with the company post-2018 major restructuring[36] - The controlling shareholder, Holding Group, holds 143,133,473 shares, accounting for 48.63% of the company's total shares of 294,302,115[40] - As of the report date, the Holding Group's shares have been judicially frozen, totaling 143,133,473 shares, representing 48.63% of the total shares, and judicially frozen in rotation totaling 280,368,516 shares, representing 95.27% of the total shares[40] - The company's total number of ordinary shareholders at the end of the reporting period was 16,303[45] - Liaoning Times Wanguan Holding Group Co., Ltd. held 48.63% of the company's shares, with a significant portion frozen or pledged[45] - Liaoning Transportation Investment Co., Ltd. held 4.47% of the company's shares, with no restrictions on share status[45] Legal and Regulatory Issues - The company and related responsible persons received regulatory measures from the China Securities Regulatory Commission (CSRC) Dalian Bureau in April 2024 due to irregular financial management activities in 2023[39] - The company corrected accounting errors related to financial management activities and implemented measures to strengthen internal controls and compliance[39] - The Holding Group is involved in debt defaults and legal disputes, with significant cases including a claim of 421,834,769.04 yuan from Liaoning Zhongwang Enterprise Management Center[41] - Another significant legal case involves a claim of 393,153,35.29 yuan from the Bank of China Dalian Branch[41] - A third legal case involves a claim of 507,820,122.92 yuan from the Construction Bank Dalian Ganjingzi New District Branch[41] - A fourth legal case involves a claim of 91,756,991.66 yuan from the Bank of China Dalian Branch[41] - The company was ordered to repay overdue loans totaling 30 million yuan, including principal and interest, in a lawsuit with Industrial Bank Dalian Branch[42] - A lawsuit with Dalian Equipment Financing Leasing Co., Ltd. involved overdue loans of 80 million yuan, with total claims exceeding 100 million yuan including interest and penalties[42] - The company faced another lawsuit with Liaoning Transportation Investment Co., Ltd. over overdue loans of 50 million yuan, with total claims exceeding 56 million yuan including interest and legal fees[42] Environmental and Social Responsibility - The company and its subsidiaries are not listed as key pollutant discharge units by environmental protection departments[33] - No environmental penalties incurred during the reporting period[33] - No measures or effects disclosed for reducing carbon emissions during the reporting period[33] Related Party Transactions - The company engaged in related-party transactions with Liaoning Times Mansion Co., Ltd. and Liaoning Times Wanguan Holding Group Co., Ltd., totaling 835,600 yuan[43] - The company provided funds to related parties, totaling 296,600 yuan, primarily for operational purposes such as rent and reimbursements[44] Financial Instruments and Accounting Policies - The company's financial statements are prepared in accordance with the Chinese Accounting Standards and the relevant regulations of the China Securities Regulatory Commission[69] - The company's financial statements comply with the Enterprise Accounting Standards and fully reflect the financial status, operating results, changes in shareholders' equity, and cash flows[71] - The accounting period for the company is the calendar year, from January 1 to December 31[72] - The company's operating cycle is 12 months, used as the standard for classifying the liquidity of assets and liabilities[73] - The company uses RMB as its functional currency for domestic subsidiaries and for preparing financial statements[74] - Significant receivables are defined as those exceeding 0.5% of total assets[74] - Significant construction in progress is defined as projects with budgets exceeding 0.5% of total assets[74] - Significant non-wholly owned subsidiaries are those contributing over 10% to consolidated revenue or net profit[74] - Significant joint ventures or associates are those contributing over 5% to pre-tax profit or with investment values exceeding 0.5% of total assets[74] - Significant investment-related cash flows are those exceeding 5% of total assets[74] - Significant contingent liabilities are those exceeding 0.5% of total assets[74] - The company's cash and cash equivalents include cash on hand, deposits available for payment, and short-term investments with high liquidity and low risk of value change, typically maturing within three months from the date of purchase[79] - Foreign currency transactions are initially recorded at the spot exchange rate on the transaction date, and monetary items are translated at the spot exchange rate on the balance sheet date, with exchange differences recognized in profit or loss[80] - The company's financial assets are classified into three categories: those measured at amortized cost, those measured at fair value with changes in other comprehensive income, and those measured at fair value with changes in profit or loss[82] - For financial assets measured at amortized cost, the company uses the effective interest method, with gains or losses from amortization or impairment recognized in profit or loss[82] - Financial assets measured at fair value with changes in other comprehensive income include both those intended for collecting contractual cash flows and those intended for sale, with changes in fair value recognized in other comprehensive income[82] - Non-trading equity investments designated as financial assets measured at fair value with changes in other comprehensive income have their dividend income recognized in profit or loss and fair value changes recognized in other comprehensive income[82] - Financial assets not classified as measured at amortized cost or at fair value with changes in other comprehensive income are classified as measured at fair value with changes in profit or loss[82] - The company's foreign currency financial statements are translated using the spot exchange rate on the balance sheet date for assets and liabilities, and the spot exchange rate at the transaction date for income and expenses[81] - Exchange differences arising from the translation of foreign currency financial statements are recognized in other comprehensive income and transferred to profit or loss upon disposal of the foreign operation[81] - The company's financial liabilities are recognized when the company becomes a party to the financial instrument contract, with initial measurement at fair value[82] - The company has designated certain financial assets as measured at fair value through profit or loss to eliminate or significantly reduce accounting mismatches[83] - Financial liabilities are classified at initial recognition as either measured at fair value through profit or loss or other financial liabilities[83] - Financial assets are derecognized when the contractual rights to receive cash flows expire or when the risks and rewards of ownership are transferred[83] - Financial liabilities are derecognized when the obligation is discharged or when the terms are substantially modified[83] - The company offsets financial assets and liabilities when it has a legally enforceable right to set off and intends to settle on a net basis[83] - The company uses valuation techniques to determine the fair value of financial instruments when there is no active market, including reference to recent market transactions, discounted cash flow methods, and option pricing models[84] - The company assesses credit risk for financial assets and measures expected credit losses based on whether the credit risk has increased significantly since initial recognition[84] - For financial assets with low credit risk at the reporting date, the company assumes that credit risk has not increased significantly and measures loss provisions based on 12-month expected credit losses[84] - The company categorizes financial assets into different groups based on common risk characteristics to assess credit risk on a portfolio basis[84] - The company calculates expected credit losses for financial assets at the end of the period and recognizes the difference between the expected credit loss and the current impairment provision as either an impairment loss or gain[85] - The company categorizes bank acceptance bills and commercial acceptance bills into different groups based on credit risk characteristics[86] - The company categorizes receivables into different groups based on credit risk characteristics, including related party receivables and aging receivables[87] - The company applies different bad debt provision rates to non-battery business receivables and battery business receivables based on aging, with rates ranging from

证券代码：600241 证券简称：时代万恒 公告编号：临 2024-022 辽宁时代万恒股份有限公司 使用部分闲置自有资金购买理财产品的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假 记载、误导性陈述或者重大遗漏，并对其内容的真实性、准确性 和完整性依法承担法律责任。 重要内容提示： 投资种类：保本浮动收益型结构性存款理财产品。 投资金额：最高资金使用额度（包括：单笔购买最高 金额及理财产品存续期内的日最高理财余额）不超过人民币 10,000 万元。 已履行的审议程序：本次理财事项已经公司第八届董 事会第十八次会议（临时会议）审议通过。本事项无需提交股东 会审议。 特别风险提示：本次理财虽为低风险品种，但金融市 场受宏观经济、财政及货币政策等综合影响较大，理财投资仍可 能受到市场波动的影响，收益存在不确定性。 辽宁时代万恒股份有限公司（以下简称"公司"）于2024年 8月9日召开第八届董事会第十八次会议（临时会议）审议通过《关 于使用闲置资金购买结构性存款等理财产品的议案》。现予以公 告。 1 一、投资情况概述 （一）投资目的 鉴于近期银行存款利率持续下行，公司根据提高闲置资金收 益率的工作要求，决 ...