视觉(中国)文化发展股份有限公司 审 计 报 告 众环审字(2024)0800081号 目 录 审计报告 | 财务报表 | | | --- | --- | | 合并资产负债表 | 1 | | 合并利润表 | 3 | | 合并现金流量表 | 4 | | 合并股东权益变动表 | 5 | | 资产负债表 | 7 | | 利润表 | 9 | | 现金流量表 | 10 | | 股东权益变动表 | 11 | | 财务报表附注 | 13 | | 财务报表附注补充资料 | 112 | 起始页码 审计报告 众环审字(2024)0800081 号 视觉(中国)文化发展股份有限公司全体股东： 一、审计意见 我们审计了视觉(中国)文化发展股份有限公司(以下简称视觉中国)财务报表,包括 2023 年 12 月 31 日的合并及公司资产负债表,2023 年度的合并及公司利润表、合并及公司现金 流量表、合并及公司股东权益变动表以及相关财务报表附注。 我们认为,后附的财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了 视觉中国 2023年 12 月 31 日合并及公司的财务状况以及 2023 年度合并及公司的经营成果和 现金流量。 ...

视觉（中国）文化发展股份有限公司 视觉（中国）文化发展股份有限公司 独立董事关于开展外汇远期锁汇业务事项的独立意见 根据《上市公司独立董事管理办法》《上市公司自律监管指引第1号——主板 上市公司规范运作》《公司章程》等相关规定，我们作为视觉（中国）文化发展 股份有限公司（以下简称"公司"）的独立董事，基于独立判断的立场，本着审慎、 负责的态度，经认真审阅会议的相关材料，现就公司第十届董事会第十六次会议 审议的关于开展外汇远期锁汇业务事项发表独立意见如下： 公司拟开展外汇远期锁汇业务是为应对汇率波动，避免汇率出现较大波动幅 度时，汇兑损益对公司的经营业绩产生较大影响。公司外汇远期锁汇业务以正常 生产经营为基础，以规避和防范汇率风险为目的，不进行单纯以盈利为目的的投 机和套利。公司已制定了《证券投资与衍生品交易管理制度》，完善了相关内控 流程，公司采取的针对性风险控制措施是可行的。公司开展外汇远期锁汇业务事 项的决策程序符合有关法律、法规和《公司章程》的规定，不存在损害公司及股 东利益的情形。因此，我们一致同意公司开展外汇远期锁汇业务事项。 独立董事：潘帅、陆先忠 二○二四年四月二十五日 ...

视觉（中国）文化发展股份有限公司 董 事 会 二○二四年四月二十五日 视觉（中国）文化发展股份有限公司 董事会关于独立董事独立性情况的专项意见 根据《上市公司独立董事管理办法》《深圳证券交易所股票上市规则》《深 圳证券交易所上市公司自律监管指引第1号——主板上市公司规范运作》等相关 规则规定，视觉（中国）文化发展股份有限公司（以下简称"公司"）董事会就公 司在任独立董事潘帅、陆先忠的独立性情况进行评估并出具如下专项意见： 经核查独立董事潘帅、陆先忠的任职经历以及签署的相关自查文件，上述人 员未在公司担任除独立董事、董事会专门委员会委员以外的任何职务，也未在公 司主要股东公司担任任何职务，与公司及主要股东不存在利害关系或其他可能妨 碍其进行独立客观判断的关系，均符合《上市公司独立董事管理办法》《深圳证 券交易所上市公司自律监管指引第1号——主板上市公司规范运作》等对独立董事 独立性的相关要求，不存在影响独立性的情况。 ...

证券代码：000681 证券简称：视觉中国 公告编号：2024-016 视觉（中国）文化发展股份有限公司 关于 2021 年股票期权激励计划第三个行权期 未达行权条件予以注销的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚 假记载，误导性陈述或重大遗漏。 视觉（中国）文化发展股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日分别召开第十届董事会第十六次会议和第十届监事会第十一次会议审议通过 了《关于 2021 年股票期权激励计划第三个行权期未达行权条件予以注销的议 案》，现将有关事项公告如下： 一、公司2021年股票期权激励计划简述 5. 2021年2月3日，公司召开第九届董事会第十七次会议和第九届监事会第 十五次会议，审议通过了《关于调整2021年股票期权激励计划相关事项的议案》 《关于向激励对象首次授予股票期权的议案》。公司独立董事对前述事项发表 了独立意见，公司监事会对调整后的激励对象名单再次进行了核实并发表了核 查意见。 6. 2022年4月26日，公司召开第九届董事会第二十一次会议和第九届监事会 第十九次会议，审议通过了《关于注销2021年股票期权激励计划部分 ...

Global Creator Royalty and Copyright Industry Growth - Global creator royalty income reached a record high of 12.1 billion euros in 2022, a 26.7% year-on-year increase, with digital royalties accounting for 35% of total income at 4.2 billion euros, surpassing TV and radio for the first time[20] - China's copyright industry added value reached 8.97 trillion yuan in 2022, accounting for 7.41% of GDP, with core copyright industry value increasing by 5.76% to 5.66 trillion yuan[20] - China's online audio-visual user base reached 1.04 billion by December 2022, with a penetration rate of 97.4%, driving the market size to 727.44 billion yuan, a 4.4% increase from 2021[22] Company Financial Performance - The company's total assets grew by 7.10% to 4.18 billion yuan in 2023, with net assets attributable to shareholders increasing by 2.83% to 3.47 billion yuan[41] - Diluted earnings per share rose by 48.11% to 0.2078 yuan in 2023, while weighted average return on equity increased by 1.16 percentage points to 4.24%[41] - The company proposed a cash dividend of 0.21 yuan per 10 shares for 2023, with no stock dividends or capital reserve conversions[31] - The company's consolidated revenue for the reporting period was RMB 780.8298 million, a year-on-year increase of 11.94%, and net profit attributable to the parent company was RMB 145.5941 million, a year-on-year increase of 48.14%[82] - Revenue in 2023 increased by 11.94% to RMB 780,829,818.58 compared to 2022[158] - Net profit attributable to shareholders of the listed company in 2023 increased by 48.14% to RMB 145,594,129.92 compared to 2022[158] - Net cash flow from operating activities in 2023 increased by 29.46% to RMB 179,158,572.68 compared to 2022[158] - Basic earnings per share in 2023 increased by 48.11% to RMB 0.2078 compared to 2022[158] - Non-recurring gains and losses in 2023 amounted to RMB 36,268,734.53, primarily due to gains from the acquisition of control over Chengdu Guangchang Creative Technology Co., Ltd[161] - Revenue in Q4 2023 was RMB 206,526,426.10, with net profit attributable to shareholders of RMB 23,058,620.21[159] AI and Technology Development - The company has established an "AI+content+scenario" development strategy, leveraging its global creator ecosystem, massive high-quality compliant content data, and rich application scenarios to develop a multimodal generation and understanding industry model[54] - The company has completed the development of a multimodal generation and understanding industry model based on open-source foundational models and high-quality copyright data[54] - The company has formed strategic partnerships with closed-source foundational models like Huawei Cloud's Pangu model to jointly build industry models based on copyright-compliant data[54] - The company has developed scenario application models by combining L0 and L1 foundational models with customer needs and usage scenarios, using high-quality copyright datasets and customer private datasets[54] - The company has introduced AI agent capabilities such as intelligent search, intelligent image matching, intelligent review, one-click video generation, and intelligent creation to enhance product experience and service capabilities[54] - The company's generative AI technology can extend its business model from B2B to B2C subscription models, empowering both upstream creators and downstream users[54] - The company's AI services are accessible through an API open platform, allowing customers to integrate AI capabilities into their workflows, enhancing customer experience and efficiency[54] - The company launched AI-powered tools such as AI intelligent search and AI image editing, enhancing user experience and content monetization efficiency[79] - The company's AI intelligent search and image matching services are available through API, providing efficient and professional AI services to clients[80] - The company has secured algorithm registrations for its AI image generation and synthesis technologies with the Cyberspace Administration of China, ensuring compliance and security[97] - The company completed the development of the 500px Content Feed System, aiming to enhance user experience and content engagement[109] - The AI-powered image editing system was developed to provide personalized and professional image editing services[109] - The AIGC text-to-image system was completed, offering personalized image generation services using AI tools[109] - The company established strategic partnerships with Baidu and Huawei Cloud to explore AIGC content industry development[114] - Over 550,000 AIGC-assisted works were reviewed and added to the library, with hundreds of AI creators joining the contributor list[116] - The company launched "AIGC" content customization services, enabling rapid delivery of AI-generated images, templates, videos, and custom models[116] - The AIGC industry in China is projected to grow from 14.3 billion yuan in 2023 to 720.2 billion yuan by 2028, driven by advancements in multimodal AI technologies[164] - The company's AI-driven platform supports intelligent tagging, natural language search, image search, and color search, enhancing content production, management, distribution, and monetization[172] - The company's AI and big data technologies create a closed-loop operation model, driving service improvements and data feedback, leading to a self-reinforcing platform effect[174] - The company's AI technology empowers the industry by improving product experience and service delivery capabilities, enhancing its competitive edge[174] - The company's AI-driven solutions help clients streamline digital asset management, enabling efficient content creation, management, and monetization[172] Content Ecosystem and Digital Services - The company's content ecosystem spans the entire digital content copyright trading industry chain, connecting creators and users through licensing agreements[24] - Visual content customization services leverage PGC, UGC, and AIGC resources to meet specific client needs, reflecting brand image and marketing objectives[27] - The company's digital art trading platform, Yuan Vision Art Network, has seen steady growth in new registered users, real-name authenticated users, and asset-holding users[59] - The company's upstream signed creators include professional suppliers, individual creators, and proprietary content, supported by global photographer and designer communities[56] - The company provides digital content services to KA clients through vcg.com, offering various types of digital content such as images, videos, designs, music, and fonts[57] - The company has accumulated over 34 million registered community members, covering 195 countries and regions, with over 550,000 signed creators, of which more than 65% are overseas creators[61] - The company has paid over 2.2 billion yuan in copyright licensing and service fees to global content contributors from 2014 to 2023[61] - The company's digital content trading platform generates billions of searches, downloads, and purchases, along with rich user behavior data from creators and industry knowledge graphs[62] - The company's KA clients have a high retention rate, with an 80% renewal rate for long-term contract clients with annual sales exceeding 100,000 yuan[71] - The company owns nearly 500 million professional-grade, copyright-licensed high-quality image-text pairs and 800,000 hours of video and music materials, with 3 million structured tags and industry knowledge graphs[78] - The company has established partnerships with nearly 300 media publishing and copyright institutions globally[61] - The company's visual digital asset management platform is developed in collaboration with international organizations like IPTC, contributing to industry standards[73] - The company serves C-end consumers through products like lock screen wallpapers, themes, and digital collectibles, collaborating with major brands like Huawei, Xiaomi, OPPO, and Vivo[75] - The company leverages AI technology to provide precise and efficient visual content to users through API platforms, enhancing content reach and depth in B2B2C models[77] - The company's content assets are highly structured with metadata, including titles, descriptions, formats, dimensions, and 20-30 keyword tags, which are valuable for AI model training[175] - The company's visual content management service supports cloud or on-premise deployment, managing various content types and providing multi-dimensional permission management[172] - The company's platform leverages blockchain technology to ensure clear and traceable copyright management, covering the entire process from signing to authorization and transaction[172] Business Strategy and Market Position - The company has transitioned from a cultural media enterprise to a cultural technology enterprise, focusing on "AI + content + scenarios" as a strategic direction[66] - The company's audio-visual content library reached nearly 30 million, and the proportion of audio-visual business sales to total revenue increased from 6% in 2022 to 26% in 2023[82] - The company's e-commerce platform transaction sales accounted for 23% of total revenue in 2023, up from 1% in 2022[94] - The company serves over 34 million registered users across 195 countries and has over 550,000 signed contributors globally[81] - The company has paid over RMB 2.2 billion in royalties to contributors since its listing in 2014, promoting a healthy creator ecosystem[99] - The company's audio-visual business sales grew significantly, with the acquisition of a 31.6% stake in Guangchang Creative, increasing its total ownership to 61.6% and enhancing its market position in the audio-visual sector[82] - Internet media revenue reached 780,252,320.80 yuan, a year-on-year increase of 12.15%, with a gross profit margin of 51.20%[102] - The top five customers accounted for 21.87% of total annual sales, with the largest customer contributing 9.01%[106] - The company's top 5 suppliers accounted for 23.14% of total annual procurement, with the largest supplier contributing 11.92%[130] - The company's controlling shareholders changed in March 2023, with Liao Daoxun, Wu Yurui, and Chai Jijun remaining as the controlling shareholders[156] - The company's main business changed in June 2014 from indoor theme park intelligent amusement facilities and special film production to visual content and services[156] - The company holds a 61.6% stake in Chengdu Guangchang Creative Technology Co., Ltd through its subsidiary Far East Culture[143] - The company's subsidiaries include Huaxia Visual, Hanhua Yimei, Far East Culture, and 500px[143] - The company aggregates over 530 million high-quality images, videos, and music assets, making it one of the largest visual content digital copyright trading platforms globally[168] - The advertising market in 2023 saw a 6.0% year-on-year increase, with significant growth in elevator LCD, elevator poster, and cinema video advertising[167] R&D and Innovation - R&D expenses increased by 22.49% to 99,061,200.25 yuan, driven by increased R&D investment[109] - The number of R&D personnel increased by 79.52% to 149, with R&D personnel now making up 28.01% of the total workforce[109] - R&D investment in 2023 was RMB 105.24 million, accounting for 13.48% of operating revenue, a decrease of 2.69% year-on-year[134] - Capitalized R&D investment decreased by 43.55% year-on-year, accounting for 23.81% of total R&D investment[134] Corporate Governance and Leadership - Wang Gang has been serving as Vice President of Visual China Group since April 15, 2014, and holds multiple VP roles in affiliated companies since 2007[185] - Chen Chunliu, appointed as Vice President and CFO of Visual China Group on July 3, 2023, brings extensive financial and investment experience from her previous roles at Huagai Capital and other firms[186] - The company's board of directors held 10 meetings in the reporting period, with all directors attending either in person or via teleconference, and no instances of consecutive absences[196] - The Audit Committee held 6 meetings in 2023, reviewing and approving key financial documents including the 2022 annual financial report and 2023 Q1 report[199] Operational and Financial Metrics - Operating costs increased by 18.56% year-on-year, reaching RMB 380.75 million[123] - Net cash flow from financing activities decreased by 79.45% year-on-year to RMB -48.57 million[135] - The company completed over 500 custom projects in photography, design, video, and virtual production, and organized over 88 competitions with total prizes exceeding RMB 7.5 million[100] - Domestic revenue accounted for 96.57% of total revenue, increasing by 12.58% year-on-year[120] - Overseas revenue decreased by 3.45% year-on-year, accounting for 3.43% of total revenue[120] - Revenue from the internet media sector accounted for 99.93% of total revenue, growing by 12.15% year-on-year[120] - Total operating revenue for 2023 reached RMB 780.83 million, a year-on-year increase of 11.94%[120]

证券代码：000681 证券简称：视觉中国 公告编号：2024-013 视觉（中国）文化发展股份有限公司 关于 2024 年度公司对子公司担保额度预计的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载，误导性陈述或重大遗漏。 视觉（中国）文化发展股份有限公司（以下简称"公司"或"视觉中国"）第十 届董事会第十六次会议于 2024 年 4 月 25 日上午在公司会议室召开，审议通过了 《关于 2024 年度公司对子公司担保额度预计的议案》。具体情况公告如下： 一、担保情况概述 （一）担保事项的基本情况 为提高公司决策效率，满足子公司经营及业务发展需要，在充分考虑了公司 及子公司年度收付款计划及融资安排的基础上，2024 年度，公司拟对全资子公 司提供担保额度人民币 3 亿元（含等值外币），上述担保额度可在子公司之间进 行调剂。 公司提请董事会及股东大会授权管理层在上述额度区间内合理选择银行等 金融机构进行授信担保合作并签署相关协议，以及审批子公司之间担保额度的调 剂事宜，授权期限自 2023 年年度股东大会审议通过本议案之日起十二个月内。 | | | | 被担保 | | | | | ...

视觉（中国）文化发展股份有限公司 关于 2024 年度开展外汇远期锁汇业务的可行性分析报告 一、开展外汇远期锁汇业务的背景 视觉（中国）文化发展股份有限公司（以下简称"公司"）为应对汇率波动， 避免汇率出现较大波动幅度时，汇兑损益对公司的经营业绩产生较大影响，公司 及子公司拟开展外汇远期锁汇业务。公司外汇远期锁汇业务以正常生产经营为基 础，以规避和防范汇率风险为目的，不进行单纯以盈利为目的的投机和套利。 二、拟开展外汇远期锁汇业务概况 3、交易场所：经监管机构批准、具有相关业务经营资质的金融机构。 4、授权：授权公司管理层具体实施相关事宜，包括办理与交易文件所述之 交易相关的一切必要事宜。 5、资金来源：自有资金。 6、其他：外汇远期锁汇业务根据金融机构要求需要缴纳一定比例的初始保 证金及补充保证金，方式为占用金融机构综合授信额度或直接缴纳，到期采用本 金交割、差额交割等方式结束交易。公司主要在银行外汇衍生品授信额度范围内 进行交易。 三、开展外汇远期锁汇业务的必要性和可行性 经营业绩影响，公司及子公司拟开展与日常经营联系密切的外汇远期锁汇业务。 四、开展外汇远期锁汇业务的风险分析 1、交易品种：包括但不限于 ...

视觉（中国）文化发展股份有限公司 2023 年度内部控制评价报告 视觉（中国）文化发展股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引等法律法规的规定和要求（以 下简称"企业内部控制规范体系"），结合视觉（中国）文化发展股份有限公司（以 下简称"公司"） 内部控制制度和评价办法，在内部控制日常监督和专项监督的 基础上，我们对公司 2023 年 12 月 31 日（内部控制评价报告基准日）的内部控 制的有效性进行了自我评价。 一、重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其 有效性，并如实披露内部控制评价报告是公司董事会的责任。监事会对董事会建 立和实施内部控制进行监督。经理层负责组织领导企业内部控制的日常运行。公 司董事会、监事会及董事、监事、高级管理人员保证本报告内容不存在任何虚假 记载、误导性陈述或重大遗漏，并对报告内容的真实性、准确性和完整性承担个 别及连带法律责任。 公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告及 相关信息真实完整，提高经营效率和效果，促进实现发展战略。由于内部控制存 在的固有局限性，故仅能为实现上述目标提供合理保证。 ...

北京市中伦律师事务所 关于视觉（中国）文化发展股份有限公司 2023 年限制性股票激励计划第一个解除限售期 解除限售条件成就的法律意见书 二〇二四年四月 北京市中伦律师事务所 致：视觉（中国）文化发展股份有限公司 - 1 - 法律意见书 2023 年限制性股票激励计划第一个解除限售期 解除限售条件成就的法律意见书 北京市朝阳区金和东路 20 号院正大中心 3 号南塔 22-31 层 邮编：100020 22-31/F, South Tower of CP Center, 20 Jin He East Avenue, Chaoyang District, Beijing l00020, P.R. China 电话/Tel : +86 10 5957 2288 传真/Fax : +86 10 6568 1022/1838 www.zhonglun.com 关于视觉（中国）文化发展股份有限公司 法律意见书 北京市中伦律师事务所（以下简称"本所"）接受视觉（中国）文化发展股份 有限公司（以下简称"视觉中国"或"公司"）委托，就公司 2023 年限制性股 票激励计划（以下简称"激励计划"或"本激励计划"）相关事宜担任专 ...

本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载，误导性陈述或重大遗漏。 重要内容提示 交易目的：公司及子公司为应对汇率波动，避免汇率出现较大波动幅度时， 汇兑损益对公司的经营业绩产生较大影响，拟开展外汇远期锁汇业务。公司外汇 远期锁汇业务以正常生产经营为基础，以规避和防范汇率风险为目的，不进行单 纯以盈利为目的的投机和套利。 视觉（中国）文化发展股份有限公司 关于开展外汇远期锁汇业务的公告 证券代码：000681 证券简称：视觉中国 公告编号：2024-014 交易品种：包括但不限于外汇远期结售汇（延时交割）、外汇即期结售汇（延 时交割）、即期外汇买卖（延时交割）、外汇掉期(人民币与外币掉期)等产品。 交易场所：经监管机构批准、具有相关业务经营资质的金融机构。 交易金额：任一时点的交易余额不超过等值1.5亿人民币。 履行的审议程序：本次交易已经公司第十届董事会第十六次会议审议通过， 根据《公司章程》规定，无需提交股东大会审议。 特别风险提示：公司及子公司在外汇远期锁汇业务开展过程中存在市场风险、 履约风险、操作风险、法律风险，敬请投资者注意投资风险。 一、投资情况概述 视觉（中国）文 ...