广西五洲交通股份有限公司 关于前期会计差错更正及追溯调整后的 财务报表及附注 广西五洲交通股份有限公司（以下简称"公司"）根据《企业 会计准则第28号——会计政策、会计估计变更和差错更正》、中国 证券监督管理委员会《公开发行证券的公司信息披露编报规则第19 号——财务信息的更正及相关披露》等相关文件的规定，对前期相 关会计差错进行更正。更正后的相关财务报表及附注如下：（粗体 字数字为本次差错更正受影响数据） 一、2022年度更正后的财务报表及附注 （一）2022年度更正后的财务报表 合并利润表 2022年1—12月 单位：元 币种：人民币 | 项目 | 附注 | 2022年度 | 2021年度 | | --- | --- | --- | --- | | 一、营业总收入 | | 1,500,549,958.31 | 1,830,660,433.50 | | 其中：营业收入 | 七、63 | 1,500,549,958.31 | 1,830,660,433.50 | | 利息收入 | | | | | 已赚保费 | | | | | 手续费及佣金收入 | | | | | 二、营业总成本 | | 990,241,052 ...

证券代码：600368 证券简称：五洲交通 公告编号：临 2025-051 广西五洲交通股份有限公司 第十一届董事会第二次会议决议公告 （四）会议出席情况 会议应表决董事 12 人，实际表决董事 12 人，分别是吴忠杰、杨旭东、许国 平、张劢、黄英强、玉莉、王小雪、杨建国 8 位董事和李崇刚、张国军、梁淑红、 于博 4 位独立董事。 二、会议议题审议情况 会议审议通过以下议案并作出决议： 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个别及连带责任。 一、会议召开和出席情况 （一）本次会议的召集召开程序符合《公司法》和《公司章程》的规定。 （二）会议通知和材料发出时间和方式 本次会议通知及会议材料于 2025 年 12 月 13 日以电子邮件的方式发出。 （三）会议召开时间、地点、召开方式等情况 会议召开时间：广西五洲交通股份有限公司（以下简称公司）第十一届董事 会第二次会议于 2025 年 12 月 19 日（星期五）上午，以通讯表决方式召开。 广西五洲交通股份有限公司董事会 2025 年 12 月 20 日 （一）关于广西五洲交通股份 ...

南财智讯12月19日电，五洲交通公告，公司将对2022年至2024年年度财务报告中的会计差错采用追溯重 述法进行更正调整。更正原因系根据《企业会计准则第28号——会计政策、会计估计变更和差错更正》 及相关披露规则对前期会计差错进行更正。涉及更正的主要会计科目包括营业收入、营业成本、资产减 值损失、信用减值损失等。归属于母公司所有者净利润调整金额分别为581,800,638.15元（2022年）、 660,668,902.24元（2023年）、698,233,497.46元（2024年）。本次追溯调整后，公司各报告期主要财务 数据已更新，对财务指标的影响评估为：公司整体收入与利润结构得到修正，提升了财务信息的准确性 与可比性，不改变公司持续经营能力及长期价值。 ...

Core Viewpoint - The article discusses the administrative regulatory measures taken by the Guangxi Securities Regulatory Bureau against Zhihong Accounting Firm and its personnel due to deficiencies identified in the audit of Guangxi Wuzhou Transportation Co., Ltd.'s 2024 annual report [1][3]. Group 1: Risk Assessment Procedures - The audit team failed to adequately understand the audited entity and its environment, leading to inaccuracies in the records of significant components' operational conditions and accounting policies [3]. - There was insufficient understanding of the internal control activities of the audited entity, particularly regarding inventory cycle business controls, as they did not obtain signatures from inventory personnel and monitors on the inventory count sheets [3]. Group 2: Substantive Procedures for Revenue - The audit procedures were inadequate, as the team did not sufficiently address abnormal situations in certain businesses and failed to maintain reasonable professional skepticism [4]. - Analysis procedures were lacking, particularly regarding abnormal situations where gross profit margins were negative, which were not adequately analyzed [4]. - Confirmation procedures were insufficient, as reliable responses were not obtained from certain important clients, and alternative procedures were not executed [4]. Group 3: Project Review - Prior to issuing the audit report, the team did not improve certain audit procedures as per review comments, which is a violation of quality management standards [5]. Group 4: Other Issues - The audit engagement letter was signed after the actual audit work had commenced, which is against the stipulated regulations [6]. - The documentation and archiving of audit working papers were not conducted in a standardized manner, violating relevant auditing standards [6]. - The actions of the audit team were found to be in violation of the Information Disclosure Management Measures for Listed Companies, leading to the issuance of a warning letter and recording in the securities market integrity archive [6].

Meeting Details - The meeting was convened in accordance with the Company Law and the Articles of Association [2] - Meeting notice and materials were sent via email on November 21, 2025 [3] - The meeting took place on December 1, 2025, at 16:00 in the conference room 4309 of Wuzhou Transportation Building [4] - Out of 12 directors, 11 attended the meeting, with one director, Yang Xudong, being absent due to other commitments and authorized Yang Jianguo to vote on his behalf [5] Resolutions Passed - The election of the Chairman and Vice Chairmen of the 11th Board of Directors was approved, with Wu Zhongjie elected as Chairman and Yang Xudong and Xu Guoping as Vice Chairmen [6] - The establishment of the Comprehensive Risk Management Committee's working rules was approved [8] - The formation of various specialized committees, including the Strategy Committee, Nomination Committee, Audit Committee, Compensation and Assessment Committee, Budget Management Committee, and Comprehensive Risk Management Committee, was approved [9] - The appointment of senior management personnel was approved, including Xu Guoping as General Manager, Huang Yingqiang as Deputy General Manager, Chief Legal Counsel, and Chief Compliance Officer, and Yu Li as Deputy General Manager and Chief Accountant [11] - Yu Li was appointed as the Secretary of the Board of Directors, meeting all necessary qualifications [14] - Li Mingsen was appointed as the Securities Affairs Representative [14] Executive Profiles - Wu Zhongjie, born in June 1969, has extensive experience in transportation planning and management, serving in various leadership roles within the transportation sector [15][16][18] - Yang Xudong, born in 1973, holds a PhD in Road Engineering and has held multiple managerial positions in highway operations [19][22][24] - Xu Guoping, born in 1980, is a senior engineer with a background in highway project management and has served in various capacities within the transportation investment sector [28][33] - Huang Yingqiang, born in 1981, is a senior engineer with experience in highway operations and has held several key positions within the company [34][35] - Yu Li, born in 1974, is a senior accountant with a background in financial management and has served in various roles within the company [36][39] - Li Mingsen, born in January 1989, has a background in financial engineering and has held various positions within the company's securities department [40][45]

Company Overview - Wuzhou Transportation (SH 600368) announced the convening of its 11th First Board Meeting on December 1, 2025, to discuss the election of the chairman and vice-chairman of the board [1] - As of the report, Wuzhou Transportation has a market capitalization of 6.4 billion yuan [1] Revenue Composition - For the year 2024, Wuzhou Transportation's revenue composition is as follows: - Road transportation industry: 63.23% - Trade logistics: 31.19% - Other businesses: 4.78% - Asset management: 0.65% - Financial services: 0.15% [1]

证券代码：600368 证券简称：五洲交通 公告编号：2025-049 广西五洲交通股份有限公司 2025年第三次临时股东会决议公告 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。 重要内容提示： 本次会议是否有否决议案：无 一、 会议召开和出席情况 (一)股东会召开的时间：2025 年 12 月 1 日 (二)股东会召开的地点：广西壮族自治区南宁市良庆区庆歌路 20 号五洲交通大 厦 43 层公司 4309 会议室 (三)出席会议的普通股股东和恢复表决权的优先股股东及其持有股份情况： | 1、出席会议的股东和代理人人数 | 350 | | --- | --- | | 2、出席会议的股东所持有表决权的股份总数（股） | 850,307,840 | | 3、出席会议的股东所持有表决权股份数占公司有表决权股 | | | 份总数的比例（%） | 52.8255 | (四)表决方式是否符合《公司法》及《公司章程》的规定，会议主持情况等。 1.会议召开时间、地点、大会主持等情况 （1）会议召开时间： 现场会议召开时间为 2025 年 1 ...

证券代码：600368 证券简称：五洲交通 公告编号：临 2025-050 广西五洲交通股份有限公司 第十一届董事会第一次会议决议公告 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个别及连带责任。 一、会议召开和出席情况 （一）本次会议的召集召开程序符合《公司法》和《公司章程》的规定。 （二）会议通知和材料发出时间和方式 本次会议通知及会议材料于 2025 年 11 月 21 日以电子邮件的方式发出。 （三）会议召开时间、地点、召开方式等情况 会议召开时间：广西五洲交通股份有限公司（以下简称公司）第十一届董事 会第一次会议于 2025 年 12 月 1 日（星期一）下午 16 点，以现场表决方式在五 洲交通大厦 43 楼 4309 会议室召开。 （二）广西五洲交通股份有限公司关于制订《董事会全面风险管理委员会工 作细则》的议案 表决结果：赞成 12 票，反对 0 票，弃权 0 票。 （四）会议出席情况 会议应出席董事 12 人，实际出席董事 11 人，分别是吴忠杰、许国平、张劢、 黄英强、玉莉、王小雪、杨建国 7 位董事和李崇刚、张国军 ...

法律意见书 北京浩天（南宁）律师事务所 关于广西五洲交通股份有限公司 2025 年第三次临时股东会之法律意见书 致：广西五洲交通股份有限公司 北京浩天（南宁）律师事务所（以下简称"本所"）受广西五洲交通股份有 限公司（以下简称"五洲交通"或"公司"）委托，指派律师出席五洲交通 2025 年第三次临时股东会（以下简称"本次股东会"或"本次会议"），并就本次股 东会的召集、召开程序、召集人和出席会议人员资格、表决程序、表决结果的有 效性及合法性等事项发表法律意见。 本所依据《中华人民共和国公司法（2023 修订）》（以下简称"《公司法》"）、 《中华人民共和国证券法》（以下简称"《证券法》"）、《上市公司股东会规 则》（以下简称"《股东会规则》"）、《中国证券登记结算有限责任公司上市 公司股东大会网络投票业务实施细则》《上海证券交易所上市公司自律监管指引 第 1 号—规范运作》及中华人民共和国其他相关法律、法规、规章及规范性文件 （以下简称"中国法律"）以及五洲交通《公司章程》之规定，出具本法律意见 书。 为出具本法律意见书，本所律师审查了五洲交通提供的以下文件，包括： 1、《广西五洲交通股份有限公司章程》； 2 ...

目 录 广西五洲交通股份有限公司章程 广西五洲交通股份有限公司董事会 | 第一章 | 总则 | | | --- | --- | --- | | 第二章 | 经营宗旨和范围 | | | 第三章 | 股份 | | | | 第一节 | 股份发行 | | | 第二节 | 股份增减和回购 | | | 第三节 | 股份转让 | | 第四章 | 股东和股东会 | | | | 第一节 | 股东 | | | 第二节 | 控股股东和实际控制人 | | | 第三节 | 股东会的一般规定 | | | 第四节 | 股东会的召集 | | | 第五节 | 股东会的议案与通知 | | | 第六节 | 股东会的召开 | | | 第七节 | 股东会的表决和决议 | | 第五章 | 党建工作 | | | | 第一节 | 党组织的机构设置 | | | 第二节 | 公司党委职权 | | | 第三节 | 公司纪律检查机构职权 | | 第六章 | 董事会 | | | | 第一节 | 董事 | | | 第二节 | 董事会 | | | 第三节 | 独立董事 | | | 第四节 | 董事会专门委员会 | | 第七章 | | 总经理及其他高级管理人员 | | 第 ...