证券代码：000795 证券简称：英洛华 公告编号：2024-049 英洛华科技股份有限公司 关于董事会换届选举的公告 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。 英洛华科技股份有限公司（以下简称"公司"）第九届董事会任期将于 2024 年 9 月 6 日届满。为顺利完成董事会换届选举，根据《公司法》和《公司章程》 的有关规定，公司于 2024 年 8 月 15 日召开第九届董事会第二十三次会议，审议 通过了《公司关于选举第十届董事会非独立董事的议案》《公司关于选举第十届 董事会独立董事的议案》。 公司第十届董事会由 7 名董事组成，其中非独立董事 4 名、独立董事 3 名。 经公司董事会提名，董事会提名委员会审查，提名徐文财先生、胡天高先生、吴 兴先生、魏中华先生为公司第十届董事会非独立董事候选人，提名韩灵丽女士、 闫阿儒先生、杨庆先生为公司第十届董事会独立董事候选人，其中杨庆先生为会 计专业人士。前述候选人简历详见附件，公司董事会提名委员会对前述候选人的 资格审核无异议。上述议案尚需提交公司 2024 年第一次临时股东大会审议，采 用累积投票方式表决。 ...

证券代码：000795 证券简称：英洛华 公告编号：2024-052 英洛华科技股份有限公司 独立董事提名人声明与承诺 提名人 英洛华科技股份有限公司董事会 现就提名 闫阿儒 为英洛华 科技股份有限公司第十届董事会独立董事候选人发表公开声明。被提名人已书 面同意作为英洛华科技股份有限公司第十届董事会独立董事候选人(参见该独 立董事候选人声明)。本次提名是在充分了解被提名人职业、学历、职称、详细 的工作经历、全部兼职、有无重大失信等不良记录等情况后作出的，本提名人 认为被提名人符合相关法律、行政法规、部门规章、规范性文件和深圳证券交 易所业务规则对独立董事候选人任职资格及独立性的要求，具体声明并承诺如 下事项： 一、被提名人已经通过英洛华科技股份有限公司第九届董事会提名委员会 资格审查，提名人与被提名人不存在利害关系或者其他可能影响独立履职情形 的密切关系。 ☑ 是 □ 否 如否，请详细说明：______________________________ 二、被提名人不存在《中华人民共和国公司法》第一百四十六条等规定不 得担任公司董事的情形。 ☑ 是 □ 否 如否，请详细说明：__________________ ...

声明人__杨庆__作为英洛华科技股份有限公司第十届董事会独立董事候 选人，已充分了解并同意由提名人英洛华科技股份有限公司董事会提名为英洛 华科技股份有限公司（以下简称该公司）第十届董事会独立董事候选人。现公 开声明和保证，本人与该公司之间不存在任何影响本人独立性的关系，且符合 相关法律、行政法规、部门规章、规范性文件和深圳证券交易所业务规则对独 立董事候选人任职资格及独立性的要求，具体声明并承诺如下事项： 一、本人已经通过英洛华科技股份有限公司第九届董事会提名委员会资格 审查，提名人与本人不存在利害关系或者其他可能影响独立履职情形的密切关 系。 ☑ 是 □ 否 如否，请详细说明：______________________________ 证券代码：000795 证券简称：英洛华 公告编号：2024-056 二、本人不存在《中华人民共和国公司法》第一百四十六条等规定不得担 任公司董事的情形。 英洛华科技股份有限公司 独立董事候选人声明与承诺 ☑ 是 □ 否 如否，请详细说明：______________________________ 四、本人符合该公司章程规定的独立董事任职条件。 ☑ 是 □ 否 如否，请详 ...

证券代码：000795 证券简称：英洛华 公告编号：2024-050 英洛华科技股份有限公司 关于召开2024年第一次临时股东大会的通知 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。 根据《公司章程》和《股东大会议事规则》的有关规定，英洛华科技股份有 限公司（以下简称"公司"）第九届董事会第二十三次会议决定于 2024 年 9 月 5 日召开公司 2024 年第一次临时股东大会，现将会议有关事项通知如下： 一、召开会议的基本情况 1．股东大会届次：2024年第一次临时股东大会 2．股东大会的召集人：公司董事会 3．会议召开的合法、合规性：本次股东大会会议召开符合有关法律、行政 法规、部门规章、规范性文件、深圳证券交易所（以下简称"深交所"）业务规 则和《公司章程》等的规定。 4．会议召开的日期、时间： （1）现场会议召开时间：2024年9月5日15:00 （2）网络投票时间：2024年9月5日 其中，通过深交所交易系统进行网络投票的时间为2024年9月5日9:15-9:25， 9:30-11:30，13:00-15:00；通过深交所互联网投票系统进行网络投票 ...

Financial Performance - Revenue for the reporting period was RMB 1,938,260,095.88, an increase of 3.57% compared to the same period last year[11] - Net profit attributable to shareholders of the listed company was RMB 145,636,306.63, a significant increase of 158.16% year-over-year[11] - Basic earnings per share (EPS) were RMB 0.1308, up 159.01% compared to the same period last year[11] - Net cash flow from operating activities was RMB 239,946,754.17, a decrease of 23.59% compared to the same period last year[11] - Weighted average return on equity (ROE) was 5.44%, an increase of 3.37 percentage points compared to the same period last year[11] - Revenue for the first half of 2024 reached 1,938.26 million yuan, a year-on-year increase of 3.57%[20] - Net profit attributable to shareholders of the listed company was 145.64 million yuan, a year-on-year increase of 158.16%[20] - Total operating revenue for the first half of 2024 reached 1,938,260,095.88 RMB, an increase from 1,871,535,309.58 RMB in the same period last year[98] - Net profit attributable to the parent company's shareholders was 145,636,306.63 RMB, up from 56,413,318.16 RMB in the first half of 2023[98] - Basic earnings per share (EPS) for the first half of 2024 was 0.1308, compared to 0.0505 in the same period last year[99] - Comprehensive income attributable to the parent company's shareholders was 145,162,152.06 RMB, up from 56,413,318.16 RMB in the first half of 2023[99] - The parent company's operating income for the first half of 2024 was 31,954,589.57 RMB, a significant increase from 9,682,711.06 RMB in the same period last year[100] - The parent company's net profit for the first half of 2024 was 88,406,617.71 RMB, compared to 75,362,448.51 RMB in the first half of 2023[101] - Basic EPS for the parent company in the first half of 2024 was 0.0794, up from 0.0674 in the same period last year[101] - Operating cash flow from sales of goods and services decreased to 1,944,478,456.40 yuan in H1 2024 from 2,098,480,450.97 yuan in H1 2023, a decline of 7.3%[102] - Net cash flow from operating activities dropped to 239,946,754.17 yuan in H1 2024 from 314,019,267.38 yuan in H1 2023, a decrease of 23.6%[103] - Cash received from tax refunds increased by 52.3% to 94,023,511.41 yuan in H1 2024 compared to 61,750,245.85 yuan in H1 2023[102] - Net cash flow from investing activities improved significantly to 31,039,657.54 yuan in H1 2024 from -144,319,788.96 yuan in H1 2023[103] - Cash received from investments decreased sharply to 4,390,362.37 yuan in H1 2024 from 25,175,864.07 yuan in H1 2023, an 82.6% drop[103] - Net cash flow from financing activities turned negative at -385,343,945.27 yuan in H1 2024 compared to positive 73,662,441.05 yuan in H1 2023[103] - Cash and cash equivalents at the end of H1 2024 stood at 994,942,472.91 yuan, down 33.7% from 1,500,968,844.71 yuan at the end of H1 2023[103] - Parent company's operating cash flow from sales of goods and services surged 271.2% to 244,821,874.41 yuan in H1 2024 from 65,970,726.06 yuan in H1 2023[104] - Parent company's net cash flow from operating activities plummeted 92.8% to 13,688,466.77 yuan in H1 2024 from 190,367,514.05 yuan in H1 2023[105] - Parent company's cash and cash equivalents decreased 2.4% to 255,280,681.83 yuan at the end of H1 2024 from 261,551,245.27 yuan at the end of H1 2023[105] Assets and Liabilities - Total assets at the end of the reporting period were RMB 3,985,524,778.91, a decrease of 4.81% compared to the end of the previous year[11] - Total assets at the end of the period were 3,985,524,778.91 yuan, a decrease from 4,187,036,597.49 yuan at the beginning of the period[92] - The company's monetary funds decreased to 773,923,793.50 yuan from 796,705,593.13 yuan at the beginning of the period[91] - Accounts receivable increased to 974,864,530.68 yuan from 942,419,513.11 yuan at the beginning of the period[91] - Inventory increased to 789,537,647.07 yuan from 763,020,432.31 yuan at the beginning of the period[91] - Short-term borrowings decreased significantly to 331,043,132.90 yuan from 642,915,352.28 yuan at the beginning of the period[92] - Accounts payable increased to 586,053,032.14 yuan from 501,430,058.54 yuan at the beginning of the period[92] - The company's fixed assets decreased slightly to 769,204,996.08 yuan from 778,156,272.78 yuan at the beginning of the period[92] - The company's total current assets decreased to 2,963,672,501.35 yuan from 3,166,960,000.51 yuan at the beginning of the period[91] - The company's total non-current assets remained relatively stable at 1,021,852,277.56 yuan compared to 1,020,076,596.98 yuan at the beginning of the period[92] - The company's total liabilities and equity decreased to 3,985,524,778.91 yuan from 4,187,036,597.49 yuan at the beginning of the period[92] - Total liabilities decreased to 1,322,890,993.55 yuan from 1,556,399,325.45 yuan, a reduction of 15%[93] - Total assets increased to 2,852,340,241.17 yuan from 2,664,559,880.97 yuan, a growth of 7%[95] - Accounts receivable increased to 209,138,065.69 yuan from 131,782,970.31 yuan, a rise of 59%[95] - Other receivables increased to 528,601,030.47 yuan from 433,041,114.82 yuan, a growth of 22%[95] - Long-term loans increased to 68,000,000.00 yuan from 20,233,500.00 yuan, a significant rise of 236%[93] - Deferred income decreased to 39,852,896.23 yuan from 44,555,531.01 yuan, a reduction of 11%[93] - Total equity increased to 2,662,633,785.36 yuan from 2,630,637,272.04 yuan, a growth of 1.2%[93] - Current liabilities decreased to 1,203,064,198.00 yuan from 1,487,138,863.33 yuan, a reduction of 19%[93] - Non-current liabilities increased to 119,826,795.55 yuan from 69,260,462.12 yuan, a rise of 73%[93] - Inventory decreased to 2,746,284.12 yuan from 6,395,570.65 yuan, a reduction of 57%[95] Business Segments and Market Trends - The company operates in three main business segments: rare earth permanent magnets, motor series products, and health equipment[19] - The global market size for electric wheelchairs and personal mobility devices is expected to reach USD 8.12 billion by 2030, with a CAGR of 6.9%[18] - The global market for industrial robots is projected to reach USD 66 billion by 2024, with 553,000 new installations in 2022, up 5% YoY[17] - China's micro motor market grew from RMB 102.41 billion in 2018 to RMB 161.04 billion in 2023, with a CAGR of 10%[16] - The global population aged 65 and above is expected to reach 2.2 billion by the late 2070s, driving demand for health equipment[17] - The company's motor products include AC, DC, brushless, and servo motors, widely used in health, agriculture, and smart logistics[19] - The company has two neodymium iron boron production bases in Hengdian and Ganzhou, with products used in wind power, automotive, and smart home appliances[19] - The first batch of rare earth mining and smelting separation quotas for 2024 were 135,000 tons (up 12.5% YoY) and 127,000 tons (up 10.4% YoY), respectively[15] - The Rare Earth Management Regulations, effective from October 1, 2024, aim to standardize the industry and promote high-quality development[15] Subsidiaries and Operations - Subsidiary Yingluohua Magnetic Industry was awarded the title of "Provincial Digital Factory" and "Provincial Green Factory", and was recognized as a National Specialized and Sophisticated "Little Giant" Enterprise in 2022[26] - Subsidiary Ganzhou Dongci is a high-tech enterprise and a major supplier of core materials for energy-saving elevators and wind power generation, with strong competitive advantages[26] - Subsidiary Lianyi Motor has a long history and high brand influence, with major clients across North America, Europe, and Southeast Asia, and was recognized as a National Specialized and Sophisticated "Little Giant" Enterprise in 2021[26] - Subsidiary Yingluohua Rehabilitation was recognized as a Zhejiang Provincial Specialized and Sophisticated SME in 2023 and won two honors from Tmall for "Innovative Product" and "Trend Product"[27] - The subsidiary Yingluohua Rehabilitation achieved a net profit of 46,388,885.83 yuan, with a significant increase in sales and profits due to new material applications and market expansion[44] - Lianyi Motor, another subsidiary, reported a net profit of 36,447,158.46 yuan, driven by new customer development and optimized supply chain management[44] - Ganzhou Dongci, a subsidiary, experienced a decline in net profit to 19,160,873.85 yuan due to fluctuations in raw material prices and terminal market demand[44] Research and Development - The company obtained 9 international patents and 38 domestic patents, including 12 invention patents[22] - The company developed high-performance material grades such as N55SH and N55H, enhancing its technical reserves for high-end market applications[20] - The company optimized the grain boundary diffusion process and Ce substitution process, reducing heavy rare earth usage and lowering production costs[20] - The company applied for 111 new patents and was granted 142 new patents during the reporting period, with 9 new provincial-level products, 4 of which reached international advanced levels[29] - R&D expenses decreased to 92,073,528.25 RMB from 106,633,613.33 RMB year-over-year[98] Environmental and Social Responsibility - The company invested over 3 million yuan in environmental governance and protection during the reporting period[55] - The company installed photovoltaic power generation systems in its Yingluohua Magnetic and Lianyi Motor plants, generating approximately 3 million kWh of electricity in the first half of 2024[55] - The company adheres to environmental protection laws and regulations, with no environmental penalties during the reporting period[55] - The company emphasizes investor relations management, providing multiple communication channels and ensuring equal access to information for all shareholders[55] - The company actively fulfills its social responsibilities, promoting green development and contributing to local employment and poverty alleviation[56] Corporate Governance and Shareholder Information - The company plans not to distribute cash dividends, issue bonus shares, or convert capital reserve into share capital[2] - The company's registered address, office address, website, and email remained unchanged during the reporting period[8] - The company's stock code is 000795, and it is listed on the Shenzhen Stock Exchange[6] - The company's legal representative is Wei Zhonghua[6] - The company held its 2023 annual general meeting on April 11, 2024, with a 41.28% investor participation rate[48] - Key management changes included the departure of Director Mei Rui on March 1, 2024, and the election of Director Wu Xing on April 11, 2024[49] - The company plans not to distribute cash dividends, issue bonus shares, or convert capital reserve into share capital for the semi-annual period[50] - The company's first employee stock ownership plan (ESOP) holds 4,997,617 shares, accounting for 0.44% of the total share capital, with no changes during the reporting period[50] - The company's financial director, Liu Guiping, holds 120,617 shares, accounting for 0.01% of the total share capital, with no changes during the reporting period[51] - The company's largest shareholder, Hengdian Group Holding Co., Ltd., holds 39.48% of the shares, with 447.53 million shares, of which 181 million shares are pledged[82] Risk Management and Future Outlook - The company faces risks from intensified industry competition, raw material price fluctuations, and potential loss of core technical personnel[46] - The company will actively manage exchange rate risks by monitoring global financial markets and utilizing financial tools to mitigate the impact of RMB fluctuations[46] - The company has committed to avoiding any form of unfair related-party transactions and ensuring that any such transactions are conducted under normal commercial terms, with strict adherence to regulatory requirements and internal governance rules[58] - The company has pledged to respect its independent legal entity status, ensuring independent operations and decision-making, and will not engage in any activities that could harm the interests of the company or its shareholders[58] - The company has committed to not engaging in any business activities that compete with its core operations, and will notify the company immediately if any such competitive activities arise, offering the business opportunity to the company first[58] - The company has agreed to prioritize the company's interests in any competitive business scenarios, allowing the company to choose to control or acquire such businesses first, and if the company declines, the business will be terminated or transferred under no more favorable conditions than those offered to the company[58] Accounting and Financial Policies - The company's financial statements are prepared in accordance with the "Enterprise Accounting Standards" and reflect the company's financial status and operating results[123] - The company's accounting period follows the Gregorian calendar, from January 1 to December 31[124] - The company uses a 12-month operating cycle as the standard for dividing the liquidity of assets and liabilities[125] - The company's important accounting standards include significant bad debt provisions for receivables over 5 million yuan and significant investment activities accounting for more than 5% of total net assets[128] - The company's long-term equity investment cost in a business combination under common control is determined based on the book value of the net assets of the combined entity in the consolidated financial statements of the ultimate controlling party[129] - For business combinations not under common control, the merger cost is the sum of the fair value of assets, liabilities, and equity securities issued by the acquirer to obtain control of the acquiree[130] - If the merger cost is less than the fair value of the identifiable net assets acquired, the difference is recognized in the current period's profit or loss after a review[131] - The company includes all controlled subsidiaries in the consolidated financial statements, assessing control based on power, variable returns, and the ability to influence returns[132] - For subsidiaries acquired through business combinations not under common control, the company does not adjust the opening balance of the consolidated balance sheet and includes the subsidiary's income, expenses, and cash flows from the acquisition date to the reporting period end[133] - The company re-measures the fair value of equity at the acquisition date, with the difference between fair value and book value recorded as investment income in the current period[134] - Disposal of subsidiary equity resulting in loss of control is accounted for by re-measuring the remaining equity at fair value, with the difference recorded as investment income[134] - The company treats multiple transactions for disposing subsidiary equity as a package deal if they meet specific conditions, with gains or losses recognized in other comprehensive income until control is lost[134] - Purchasing minority equity in subsidiaries results in adjustments to capital surplus, with insufficient surplus adjusted against retained earnings[135] - Partial disposal of subsidiary equity without losing control leads to adjustments in capital surplus, with insufficient surplus adjusted against retained earnings[135] - The company classifies joint arrangements as either joint operations or joint ventures, recognizing assets and liabilities based on its share in joint operations[136] - For joint operations, the company only recognizes profits or losses attributable to other participants until assets are sold to third parties[137] - Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and have minimal risk of value change[138] - Foreign currency transactions are recorded at the spot exchange rate on the transaction date, with exchange differences recognized in current period profits or losses[139] - Financial assets are classified and measured based on the company's business model and the contractual cash flow characteristics of the financial assets[140] - Financial assets are classified and measured based on their business model and cash flow characteristics, including amortized cost, fair value through other comprehensive income, and fair value through profit or loss[141] - The company's financial liabilities are primarily measured at amortized cost, including notes payable, accounts payable, and borrowings, with related transaction costs included in the initial recognition amount[142] - Financial assets are derecognized when the contractual rights to the cash flows expire, or

证券代码：000795 证券简称：英洛华 公告编号：2024-054 英洛华科技股份有限公司 独立董事候选人声明与承诺 声明人__韩灵丽__作为英洛华科技股份有限公司第十届董事会独立董事 候选人，已充分了解并同意由提名人英洛华科技股份有限公司董事会提名为英 洛华科技股份有限公司（以下简称该公司）第十届董事会独立董事候选人。现 公开声明和保证，本人与该公司之间不存在任何影响本人独立性的关系，且符 合相关法律、行政法规、部门规章、规范性文件和深圳证券交易所业务规则对 独立董事候选人任职资格及独立性的要求，具体声明并承诺如下事项： 一、本人已经通过英洛华科技股份有限公司第九届董事会提名委员会资格 审查，提名人与本人不存在利害关系或者其他可能影响独立履职情形的密切关 系。 ☑ 是 □ 否 如否，请详细说明：______________________________ 二、本人不存在《中华人民共和国公司法》第一百四十六条等规定不得担 任公司董事的情形。 ☑ 是 □ 否 如否，请详细说明：______________________________ 三、本人符合中国证监会《上市公司独立董事管理办法》和深圳证券交易 所业务 ...

证券代码：000795 证券简称：英洛华 公告编号：2024-057 英洛华科技股份有限公司 关于监事会换届选举的公告 本公司及监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。 为确保监事会的正常运作，在新一届监事会监事就任前，公司第九届监事会 监事仍将继续按照法律、行政法规、部门规章、规范性文件和《公司章程》的规 定，忠实、勤勉地履行监事义务和职责。 厉国平先生未持有本公司股份，现任职于本公司控股股东单位，与本公司存 在关联关系。厉国平先生未受过中国证监会及其他有关部门的处罚和证券交易所 纪律处分，未曾因涉嫌犯罪被司法机关立案侦查或者涉嫌违法违规被中国证监会 立案稽查，不属于"失信被执行人"，也不存在《公司法》《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》《公司章程》中规定的不 得担任公司监事的情形。 特此公告。 二○二四年八月十七日 1 附件： 第十届监事会监事候选人简历 1、厉国平先生，1973 年 1 月出生，硕士，高级经济师。曾任东阳市公安局 李宅派出所民警、东阳市公安局治安大队民警、东阳公安局横店派出所副所长、 横店集团控股有限公司 ...

一、关联交易概述 证券代码：000795 证券简称：英洛华 公告编号：2024-048 英洛华科技股份有限公司 关于控股子公司减资暨关联交易的公告 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。 1、关联交易基本情况 英洛华科技股份有限公司（以下简称"公司"）根据公司发展规划，为进一 步优化资源配置，提高资金使用效率，拟对控股子公司浙江英洛华引力科技有限 公司（以下简称"英洛华引力"）进行减资，英洛华引力注册资本将由10,200 万元变更为4,080万元, 减少的部分由英洛华引力全体股东按照持股比例进行同 比例减资。本次减资后，英洛华引力各股东持股比例不变，公司仍持有英洛华引 力50.98%的股权，出资额变为2,080万元；南华发展集团有限公司（以下简称"南 华发展"）持有英洛华引力49.02%的股权，出资额变为2,000万元。 2、关联关系说明 南华发展为横店经济发展促进会的全资子公司，横店经济发展促进会为公司 董事兼任理事的企业，故南华发展为本公司的关联方，本次减资事项构成关联交 易。 3、本次交易的审议程序 公司于2024年8月15日召开第九届董事会第二 ...

一、被提名人已经通过英洛华科技股份有限公司第九届董事会提名委员会 资格审查，提名人与被提名人不存在利害关系或者其他可能影响独立履职情形 的密切关系。 ☑ 是 □ 否 英洛华科技股份有限公司 独立董事提名人声明与承诺 提名人 英洛华科技股份有限公司董事会 现就提名 杨庆 为英洛华 科技股份有限公司第十届董事会独立董事候选人发表公开声明。被提名人已书 面同意作为英洛华科技股份有限公司第十届董事会独立董事候选人(参见该独 立董事候选人声明)。本次提名是在充分了解被提名人职业、学历、职称、详细 的工作经历、全部兼职、有无重大失信等不良记录等情况后作出的，本提名人 认为被提名人符合相关法律、行政法规、部门规章、规范性文件和深圳证券交 易所业务规则对独立董事候选人任职资格及独立性的要求，具体声明并承诺如 下事项： 如否，请详细说明：______________________________ 二、被提名人不存在《中华人民共和国公司法》第一百四十六条等规定不 得担任公司董事的情形。 ☑ 是 □ 否 如否，请详细说明：______________________________ 证券代码：000795 证券简称：英洛华 公告 ...

证券代码：000795 证券简称：英洛华 公告编号：2024-058 英洛华科技股份有限公司 关于会计政策变更的公告 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。 特别提示： 本次会计政策变更是根据中华人民共和国财政部（以下简称"财政部"）于 2023 年 10 月 25 日发布的《企业会计准则解释第 17 号》（财会〔2023〕21 号） （以下简称"准则解释第 17 号"）的要求变更会计政策。本次会计政策变更无 需提交英洛华科技股份有限公司（以下简称"公司"）董事会和股东大会审议， 不会对公司当期的财务状况、经营成果和现金流量产生重大影响。现将具体情况 公告如下： 一、本次会计政策变更概述 （一）变更原因 2023 年 10 月 25 日，财政部发布了《企业会计准则解释第 17 号》（财会〔2023〕 21 号），就"关于流动负债与非流动负债的划分"、"关于供应商融资安排的 披露"和"关于售后租回交易的会计处理"等内容进行了明确。 根据上述文件的要求，公司对现行的会计政策予以相应变更。 （二）变更前采用的会计政策 本次会计政策变更前，公司执行财政部颁布的 ...