海天水务集团股份公司 董事、高级管理人员离职管理制度 二〇二五年八月 1 第一章 总则 （二）公开透明原则：及时、准确、完整地披露董事、高级管理人员离职相 关信息； （三）平稳过渡原则：确保董事、高级管理人员离职不影响公司正常经营和 治理结构的稳定性； （四） 保护股东权益原则：维护公司及全体股东的合法权益。 第二章 离职情形与生效条件 第四条 公司董事、高级管理人员离职包含任期届满未连任、主动辞职、被 解除职务以及其他导致董事、高级管理人员实际离职等情形。 第五条 董事可以在任期届满以前辞任。董事辞任应向董事会提交书面辞职 报告，公司收到辞职报告之日辞任生效，公司将在两个交易日内披露有关情况。 除《上海证券交易所上市公司自律监管指引第1号——规范运作》另有规定 外，出现下列规定情形的，在改选出的董事就任前，原董事仍应当按照法律法规、 证券交易所相关规定及公司章程规定继续履行职责： 第一条 为规范海天水务集团股份公司（以下简称"公司"）董事、高级管 理人员离职管理，保障公司治理稳定性及股东合法权益，根据《中华人民共和国 公司法》《中华人民共和国证券法》《上市公司章程指引》等法律法规及《海天 水务集团股份公司章 ...

海天水务集团股份公司 承诺管理制度 二〇二五年八月 第四条 承诺指公司及其承诺相关方就重要事项向公司、公众或监管部门所 做的保证或相关解决措施。 第二章 承诺管理 第五条 承诺人作出的承诺应当明确、具体、可执行，不得承诺根据当时情 况判断明显不能实现的事项。承诺人应当在承诺中作出履行承诺声明、明确违反 承诺的责任，并切实履行承诺。 承诺事项需要主管部门审批的，承诺人应当明确披露需要取得的审批，并明 确如无法取得审批的补救措施。 第六条 承诺人的承诺事项应当包括以下内容： （一）承诺的具体事项； 第一章 总 则 第一条 为加强对海天水务集团股份公司（以下简称"公司"）及实际控制人、 股东、董事、高级管理人员及其他关联方、收购人、资产交易对方、破产重整投 资人等（以下简称"承诺相关方"）承诺及履行承诺行为的规范性，切实保护中 小投资者的合法权益，根据《中华人民共和国公司法》、《中华人民共和国证券法》、 《上市公司监管指引第 4 号——上市公司及其相关方承诺》等有关法律和规定并 结合《海天水务集团股份公司章程》（以下简称"《公司章程》"）及公司实际情况， 制定本制度。 第二条 本制度适用于公司及其实际控制人、股东、 ...

海天水务集团股份公司 董事会秘书工作制度 二〇二五年八月 第一条 为规范海天水务集团股份公司（以下简称"公司"）董事会秘书工作， 促进公司的规范运作，根据《中华人民共和国公司法》（以下简称"《公司法》"）、 《上海证券交易所股票上市规则（2025 年 4 月修订）》（以下简称"《股票上市规 则》"）等有关法律、法规、规范性文件及《海天水务集团股份公司章程》（以下 简称"《公司章程》"）的有关规定，并结合公司实际情况，制订本制度。 第二条 公司设董事会秘书，由董事长提名，董事会聘任或解聘，任期三年， 任期届满可续聘。董事会秘书为公司的高级管理人员，对董事会负责。 第三条 董事会秘书应当具备履行职责所必需的财务、管理、法律等专业知 识，具有良好的职业道德和个人品质，并取得国内证券交易所规定的董事会秘书 任职资格。具有下列情形之一的人士不得担任公司董事会秘书： （一）《公司法》等法律法规及其他有关规定不得担任董事、高级管理人员 的情形； （二）被中国证监会采取不得担任上市公司董事、高级管理人员的证券市场 禁入措施，期限尚未届满； （三）被证券交易所公开认定为不适合担任上市公司董事、高级管理人员， 期限尚未届满； （ ...

海天水务集团股份公司 董事、高级管理人员薪酬管理制度 二〇二五年八月 第一章 总 则 第一条 为进一步完善海天水务集团股份公司（以下简称"公司"）董事、高 级管理人员的薪酬管理制度，建立激励约束机制，有效地调动董事、高级管理人 员的工作积极性，提高公司经营管理水平，促进公司健康、持续、稳定发展，根 据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司独立董事管理 办法》《上海证券交易所股票上市规则》等法律、法规、规范性文件及《海天水 务集团股份公司章程》（以下简称"《公司章程》"）的有关规定，特制定本制度。 第二条 董事是指公司董事会的全部在职成员；其中，董事由内部董事、外 部董事、独立董事构成： （一）内部董事，指与公司之间签订聘任合同或者劳动、劳务合同的公司员 工或公司管理人员兼任的非独立董事； （二）外部董事，指不在公司担任除董事外的其他职务的非独立董事； 第三条 高级管理人员包括总经理（本公司称总裁，下同）、财务负责人（本 公司称财务总监，下同）、董事会秘书、副总经理（本公司称副总裁，下同）以 及公司董事会聘任或确认的其他高级管理人员。 第四条 制定本制度遵循以下原则： （一）与公司长远发展和 ...

Core Viewpoint - The company held its 28th meeting of the 4th Board of Directors on August 22, 2025, where a resolution regarding changes in accounting estimates was unanimously approved by all attending directors [1]. Group 1 - The meeting was conducted via communication voting, with a notification sent to all directors and supervisors on August 21, 2025 [1]. - The meeting was presided over by the Chairman, Zhang Xia, with 9 directors present and all 9 votes received [1]. - The resolution regarding the change in accounting estimates was passed with a unanimous vote of 9 in favor, with no votes against, abstentions, or avoidance [1].

Group 1 - The company held the 23rd meeting of the 4th Supervisory Board on August 22, 2025, via communication voting [1] - The meeting was chaired by the chairman of the Supervisory Board, Fei Wei, and all supervisors were notified on August 21, 2025 [1] - The Supervisory Board approved the proposal regarding changes in accounting estimates with a voting result of 3 votes in favor, 0 against, and 0 abstentions [1]

Core Viewpoint - The company is changing its accounting estimates regarding bad debt provisions for receivables related to renewable energy subsidies, which will enhance the accuracy and reasonableness of its financial reporting [1][2]. Summary by Sections Overview of Accounting Estimate Change - The company will adopt a future application method for the accounting estimate change, effective from April 1, 2025, without needing to restate previously disclosed financial reports [1][4]. - The change specifically addresses the provision for bad debts related to receivables from the national renewable energy price subsidy, now treated as a separate category with a 5% provision rate [1][4]. Reasons and Content of the Change - The change is driven by the need for a more accurate reflection of the company's financial status and operating results, given the distinct credit risk characteristics of receivables from renewable energy subsidies compared to other receivables [2][3]. - The government has emphasized the development of the solid waste treatment industry, leading to an expansion in the company's waste-to-energy business, which has different credit risk profiles [2]. Impact of the Change - The accounting estimate change is expected to reduce credit impairment losses by 2.79 million yuan and increase net profit by 2.16 million yuan for the first half of 2025 [4]. - The company cannot currently disclose the full-year impact for 2025 due to uncertainties regarding the year-end receivables balance and aging distribution [4]. Auditor's Opinion - The auditing firm has confirmed that the accounting estimate change is reasonable and complies with relevant accounting standards and regulations, ensuring it does not significantly impact the company's financial status [4][5]. Audit Committee Review - The audit committee has reviewed the change and agrees that it will provide a more timely and accurate reflection of the company's financial condition, affirming that it aligns with national accounting standards [5].

Core Viewpoint - The report discusses the accounting estimate change by Haitan Water Group Co., Ltd., focusing on the adjustment of bad debt provisions for receivables related to national renewable energy subsidies, aiming to enhance the accuracy and reasonableness of financial reporting [1][4]. Group 1: Management and Auditor Responsibilities - The management of Haitan Water Group is responsible for preparing the accounting estimate change in accordance with relevant accounting standards and maintaining necessary internal controls to prevent material misstatements due to fraud or error [1][2]. - The auditor's responsibility is to provide an opinion on the accounting estimate change based on the audit evidence obtained, ensuring compliance with Chinese auditing standards [2]. Group 2: Details of the Accounting Estimate Change - The company has changed its accounting estimate for bad debt provisions on receivables, specifically treating national renewable energy subsidies as a separate category with a provision rate of 5%, reflecting the actual risk associated with these receivables [4][5]. - The change is motivated by the need to align the bad debt provision policy with the distinct credit risk characteristics of different receivables, particularly those related to government subsidies, which differ significantly from other customer credit risks [4][5]. Group 3: Impact of the Change - The adjustment in accounting estimates is expected to improve the accuracy of financial reporting and better reflect the company's financial position and operational results [4][5]. - Prior to the change, the company used an aging method for estimating expected credit losses, with rates varying from 5% for receivables within one year to 100% for those over three years [5].

Group 1 - Company Hai Tian Co., Ltd. announced the convening of its 28th meeting of the fourth board of directors on August 22, 2025, via communication voting, where it reviewed the proposal on changes in accounting estimates [1] - For the fiscal year 2024, the revenue composition of Hai Tian Co., Ltd. is as follows: wastewater treatment business accounts for 60.79%, water supply business for 25.5%, engineering business for 8.04%, waste incineration power generation business for 4.16%, and other businesses for 1.22% [1] - As of the report date, the market capitalization of Hai Tian Co., Ltd. is 4.1 billion yuan [1] Group 2 - The A-share market has seen trading volumes exceed 2 trillion yuan for eight consecutive days, indicating strong market activity [1] - Major industry players are actively recruiting for autumn positions, with 25 job roles available, highlighting a demand for talent in the sector [1]

关于海天水务集团股份公司 会计估计变更事项专项说明的 专项审计报告 XYZH/2025CDAA3B0228 海天水务集团股份公司 海天水务集团股份公司全体股东： | 索引 | 页码 | | --- | --- | | 专项审计报告 | 1-2 | | 会计估计变更事项的专项说明 | 1-2 | 关于海天水务集团股份公司 会计估计变更事项专项说明的专项审计报告 我们审计了后附的海天水务集团股份公司（以下简称海天股份）会计估计变更事项 说明。该会计估计变更事项说明已由海天股份管理层按照规定编制以满足信息披露监管 要求。 一、 管理层的责任 海天股份管理层负责按照《企业会计准则第28号——会计政策、会计估计变更和差 错更正》及上海证券交易所的相关规定编制会计估计变更事项说明，并负责设计、执行 和维护必要的内部控制，以使会计估计变更事项按照适用的财务报告编制基础确认、计 量和披露，不存在由于舞弊或错误导致的重大错报。 二、 注册会计师的责任 我们的责任是在执行审计工作的基础上对该会计估计变更事项说明发表审计意见。 我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要 求我们遵守职业道德守则，计 ...