北京同有飞骥科技股份有限公司 第四届董事会第四十次会议决议公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 一、会议召开情况 北京同有飞骥科技股份有限公司（以下简称"公司"）第四届董事会第四十 次会议于 2023 年 10 月 20 日在北京市海淀区地锦路 9 号院 2 号楼公司会议室以 现场表决和通讯表决相结合的形式召开。本次会议的通知已于 2023 年 10 月 18 日以书面方式送达给所有董事。应出席本次会议的董事 7 人，实际出席本次会议 的董事 7 人。会议由董事长周泽湘先生主持，公司监事和高级管理人员列席了会 议。会议的召集、召开符合《中华人民共和国公司法》及《公司章程》的规定。 二、会议审议情况 证券代码：300302 证券简称：同有科技 公告编号：2023-073 1、审议通过《关于公司董事会换届选举暨提名第五届董事会非独立董事候 选人的议案》 根据《公司法》、《证券法》、《深圳证券交易所创业板股票上市规则》、《深圳 证券交易所上市公司自律监管指引第 2 号——创业板上市公司规范运作》等法 律、法规、规范性文件及《公司章程》的有关规定，公司 ...

北京同有飞骥科技股份有限公司 独立董事提名人声明与承诺 提名人北京同有飞骥科技股份有限公司董事会现就提名王永滨先生为北京 同有飞骥科技股份有限公司第五届董事会独立董事候选人发表公开声明。被提名 人已书面同意作为北京同有飞骥科技股份有限公司第五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、被提名人已经通过北京同有飞骥科技股份有限公司第四届董事会提名委 员会或者独立董事专门会议资格审查，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：______________________________ ...

一、被提名人已经通过北京同有飞骥科技股份有限公司第四届董事会提名委 员会或者独立董事专门会议资格审查，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：______________________________ 三、被提名人符合中国证监会《上市公司独立董事管理办法》和深圳证券交 易所业务规则规定的独立董事任职资格和条件。 北京同有飞骥科技股份有限公司 独立董事提名人声明与承诺 提名人北京同有飞骥科技股份有限公司董事会现就提名郑登津先生为北京 同有飞骥科技股份有限公司第五届董事会独立董事候选人发表公开声明。被提名 人已书面同意作为北京同有飞骥科技股份有限公司第五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、 ...

证券代码：300302 证券简称：同有科技 公告编号：2023-072 北京同有飞骥科技股份有限公司 关于公司高级管理人员减持计划实施完成的公告 副总经理仇悦先生保证向本公司提供的信息内容真实、准确、完整，没有虚 假记载、误导性陈述或重大遗漏。 本公司及董事会全体成员保证公告内容与信息披露义务人提供的信息一致。 北京同有飞骥科技股份有限公司（以下简称"公司"或"本公司"）于 2023 年 5 月 4 日在巨潮资讯网（www.cninfo.com.cn）披露了《关于公司高级管理人员 减持计划的预披露公告》（公告编号：2023-043），持有公司股份 400,400 股（占 预披露公告日公司总股本比例 0.08%）的股东仇悦先生计划自减持计划公告披露 日起 15 个交易日后的 6 个月内（法律法规禁止减持的期间除外）以集中竞价方 式减持本公司股份不超过 58,100 股。 | 股东名称 | 股份性质 | 本次减持前持有股份 | | 本次减持后持有股份 | | | --- | --- | --- | --- | --- | --- | | | | 股数（股） | 占总股本比例 | 占总股本比例 股数（股） | | ...

证券代码：300302 证券简称：同有科技 公告编号：2023-070 北京同有飞骥科技股份有限公司 二、对上市公司的影响 关于公司向银行申请授信额度的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 一、本次向银行申请授信额度的基本情况 北京同有飞骥科技股份有限公司（以下简称"公司"）第四届董事会第三十 九次会议审议通过《关于公司向银行申请授信额度的议案》。为满足公司日常经 营的资金需求，公司拟向北京银行股份有限公司中关村分行（以下简称"北京银 行"）申请授信额度 1,000 万元，授信期限一年（具体起始日期以银行审批为准）， 业务品种为流动资金贷款。为节约资金成本，根据北京银行要求，公司将以名下 知识产权（专利号为：ZL200910238192.9）（以下简称"质押知识产权"）为前述 授信提供质押担保（以下简称"本次质押"）。前述质押知识产权不存在权属纠纷 或重大争议事项，本次质押不会影响公司对质押知识产权的正常使用。 为增加公司流动性储备，公司拟向杭州银行股份有限公司北京分行（以下简 称"杭州银行"）申请综合授信额度 1,000 万元，授信期限一年（ ...

证券代码：300302 证券简称：同有科技 公告编号：2023-068 北京同有飞骥科技股份有限公司 第四届董事会第三十九次会议决议公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 一、会议召开情况 北京同有飞骥科技股份有限公司（以下简称"公司"）第四届董事会第三十 九次会议于 2023 年 9 月 15 日在北京市海淀区地锦路 9 号院 2 号楼公司会议室 以现场表决的形式召开。本次会议的通知已于 2023 年 9 月 13 日以书面方式送达 给所有董事。应出席本次会议的董事 7 人，实际出席本次会议的董事 7 人。会议 由董事长周泽湘先生主持，公司监事和高级管理人员列席了会议。会议的召集、 召开符合《中华人民共和国公司法》等相关法律法规、规范性文件及《公司章程》 的规定。 二、会议审议情况 1、审议通过《关于公司向银行申请授信额度的议案》 为满足公司日常经营的资金需求，公司拟向北京银行股份有限公司中关村分 行（以下简称"北京银行"）申请授信额度 1,000 万元，授信期限一年（具体起始 日期以银行审批为准），业务品种为流动资金贷款。为节约资金成本，根据 ...

证券代码：300302 证券简称：同有科技 公告编号：2023-069 北京同有飞骥科技股份有限公司 第四届监事会第三十五次会议决议公告 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。 一、会议召开情况 北京同有飞骥科技股份有限公司（以下简称"公司"）第四届监事会第三十 五次会议于 2023 年 9 月 15 日在北京市海淀区地锦路 9 号院 2 号楼公司会议室 以现场表决的方式召开。本次会议的通知已于 2023 年 9 月 13 日通过书面方式送 达所有监事。应出席本次会议的监事 3 人，实际出席本次会议的监事 3 人。会议 由监事会主席杨大勇先生召集并主持，董事会秘书方一夫先生列席了会议。本次 会议采用现场书面方式表决，会议的召集、召开符合《中华人民共和国公司法》 等相关法律法规、规范性文件及《公司章程》的规定。 二、会议审议情况 1、审议通过《关于公司向银行申请授信额度的议案》 为满足公司日常经营的资金需求，公司拟向北京银行股份有限公司中关村分 行（以下简称"北京银行"）申请授信额度 1,000 万元，授信期限一年（具体起始 日期以银行审批为准），业务品 ...

证券代码：300302 证券简称：同有科技 公告编号：2023-071 北京同有飞骥科技股份有限公司 关于为全资子公司申请银行授信提供担保的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 一、担保情况概述 北京同有飞骥科技股份有限公司（以下简称"公司"）于 2023 年 9 月 15 日 召开第四届董事会第三十九次会议，审议通过了《关于为全资子公司申请银行授 信提供担保的议案》。为满足日常生产经营需要，公司全资子公司鸿秦（北京） 科技有限公司（以下简称"鸿秦科技"）拟向中信银行股份有限公司北京分行（以 下简称"中信银行"）申请综合授信额度 2,000 万元，授信期限一年（具体起止日 期以银行审批为准），授信品种包括但不限于流动资金贷款、银行承兑汇票、国 内非融资性保函等。由公司为上述银行授信提供连带责任保证。 根据《深圳证券交易所创业板股票上市规则》、《公司章程》、《公司对外担保 管理制度》等相关规定，本次担保事项在公司董事会审议权限范围内，无需提交 股东大会审议。 二、被担保人基本情况 1、被担保人：鸿秦（北京）科技有限公司 2、注册资本：1,418. ...

我们作为北京同有飞骥科技股份有限公司（以下简称"公司"）的独立董事， 根据《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 2 号——创业板上市公司规范运作》等法律法规、规范性文件以及《公司章程》、 关于第四届董事会第三十九次会议相关事项的独立意见 北京同有飞骥科技股份有限公司独立董事 独立董事： 唐 宏 陈守忠 王永滨 签字日期：2023 年 9 月 15 日 《独立董事工作制度》等规定，对公司第四届董事会第三十九次会议相关事项进 行了认真审议并发表如下独立意见： 一、关于公司向银行申请授信额度的独立意见 公司向银行申请授信额度、以名下自有知识产权进行质押担保事项，有利于 满足公司日常经营的资金需求，增加流动性储备，为支持公司业务进一步发展提 供保障，符合公司长远利益。公司将严格按照法律法规规定办理相关质押事宜， 质押知识产权不涉及重大争议和权属纠纷，本次质押不会影响公司对质押知识产 权的正常使用。目前公司生产经营稳定，具备充分的偿债能力，本次交易不会对 公司本期以及未来的财务状况、经营成果产生不利影响，且不会影响公司的独立 性，也不存在损害股东权益、尤其是中小股东权益的行为和情况。该事 ...

Owner's Equity and Comprehensive Income - Total comprehensive income for the period decreased by 44.5 million yuan[3] - Owner's equity at the beginning of the period was 525.798 million yuan[2] - Owner's equity at the end of the period was 484.525 million yuan[2] - Comprehensive income for the period included a decrease of 41.8 million yuan[3] - Total owner's equity at the end of the period was 1.51 million yuan[2] - The company's comprehensive income for the first half of 2023 was RMB 634.676 million[4] - The total owner's equity at the end of the period was RMB 1.398 billion[4] - The company's undistributed profit at the end of the period was RMB 1.398 billion[4] - The company's total owner's equity at the beginning of the period was RMB 1.398 billion[4] - The company's total owner's equity at the end of the period was RMB 1.398 billion[7] - Share capital increased by 2,823,000.00, reaching 484,525,798.00[9] - Comprehensive income for the period amounted to 10,955,503.73[9] - Total owner's equity at the end of the period was 1,270,068,242.54[10] - Retained earnings decreased to 153,987,309.85 from 165,177,353.41[9][10] - Owner's equity at the beginning of the period was 1,279,393,106.53[9] - The company's total comprehensive income for the current period is 10,517,100 RMB[13] - The company's total owner's equity at the end of the period is 1,277,789,816.22 RMB[14] - The company's equity attributable to shareholders decreased by 2.66% to RMB 1.47 billion[100] Capital Reserves and Profit Distribution - Capital reserves increased by 2.82 million yuan due to owner's investment[3] - Profit distribution to owners decreased by 0.63 million yuan[3] - The company's capital reserve decreased by RMB 2.838 million due to owner's capital reduction[6] - The company's capital reserve decreased by RMB 10.678 million due to owner's capital reduction[6] - The company's capital reserve decreased by RMB 2.838 million due to owner's capital reduction[7] - Capital reserve decreased by 8,983,840.26, totaling 618,526,208.33[9] - The company does not plan to distribute cash dividends, issue bonus shares, or convert capital reserves into share capital[65] Accounting Policies and Adjustments - Accounting policy changes resulted in an adjustment of 257.812 million yuan[2] - Accounting policy changes resulted in an adjustment of 234,539.83[9] - The company's financial statements are prepared in accordance with the "Accounting Standards for Business Enterprises" issued by the Ministry of Finance, ensuring true and complete reflection of the company's financial status as of June 30, 2023, and its operating results and cash flows for the first half of 2023[26] - The company's accounting year follows the Gregorian calendar, starting from January 1 and ending on December 31 each year[27] - The company defines its normal operating cycle as 12 months, which is used as the standard for classifying the liquidity of assets and liabilities[28] - The company's financial statements are prepared based on the going concern assumption, following the actual transactions and events, and in accordance with the major accounting policies and estimates described in the notes[25] - The company's financial statements are prepared in accordance with the "Accounting Standards for Business Enterprises" and the "Regulations on the Disclosure of Information by Companies Offering Securities to the Public No. 15 - General Provisions on Financial Reports" (2014 Revision) issued by the China Securities Regulatory Commission[24] - The company's financial statements are prepared based on the actual transactions and events, following the "Accounting Standards for Business Enterprises" and the major accounting policies and estimates described in the notes[25] - The company's financial statements are prepared in accordance with the "Accounting Standards for Business Enterprises" and the "Regulations on the Disclosure of Information by Companies Offering Securities to the Public No. 15 - General Provisions on Financial Reports" (2014 Revision) issued by the China Securities Regulatory Commission[24] - The company's financial statements are prepared based on the going concern assumption, following the actual transactions and events, and in accordance with the major accounting policies and estimates described in the notes[25] - The company's financial statements are prepared in accordance with the "Accounting Standards for Business Enterprises" and the "Regulations on the Disclosure of Information by Companies Offering Securities to the Public No. 15 - General Provisions on Financial Reports" (2014 Revision) issued by the China Securities Regulatory Commission[24] - The company's financial statements are prepared based on the actual transactions and events, following the "Accounting Standards for Business Enterprises" and the major accounting policies and estimates described in the notes[25] - The company implemented the new accounting standard "Interpretation No. 16 of Enterprise Accounting Standards" starting from January 1, 2023, which affects deferred tax treatment for single transactions related to leases[182] Risk Provisions and Reserves - General risk provision increased by 1.63 million yuan[3] - The company's general risk reserve remained unchanged at RMB 36.506 million[4] - The company's general risk reserve remained unchanged at RMB 36.506 million[7] - Special reserve remained unchanged at 36,526,406.62[9][10] Other Comprehensive Income - Other comprehensive income decreased by 27.4 million yuan[3] - Other comprehensive income showed no significant changes[9] Revenue and Profit - Revenue for the reporting period was RMB 202.45 million, a decrease of 12.05% compared to the same period last year[100] - Net profit attributable to shareholders of the listed company was RMB -44.56 million, a significant decrease of 1,695.61% compared to the same period last year[100] - Basic earnings per share (EPS) decreased by 1,715.79% to RMB -0.0921[100] - Revenue for the reporting period was 202.45 million yuan, a year-on-year decrease of 12.05%[139] - Comprehensive gross margin was 40.15%, a slight decrease of 3.95 percentage points[139] - Net profit was -44.65 million yuan, a decrease of 47.35 million yuan compared to the same period last year[139] - Revenue for the reporting period decreased by 12.05% year-over-year to RMB 202.45 million[178] - Solid-state storage revenue increased by 95.93% year-over-year to RMB 131.98 million[180] - Government clients accounted for RMB 173.06 million in revenue, representing a year-over-year decrease of 11.05%[181] - The company's gross margin for solid-state storage decreased by 5.71 percentage points year-over-year to 41.20%[180] Cash Flow and Financial Position - Net cash flow from operating activities improved by 99.54%, from RMB -97.87 million to RMB -454,877.54[100] - Total assets decreased by 1.19% to RMB 1.875 billion compared to the end of the previous year[100] - Operating cash flow increased by 97.41 million yuan, significantly improving cash flow conditions[139] - The company's investment activities resulted in a cash outflow of RMB 78.94 million, primarily due to increased investment in the Changsha storage industrial park project[179] - The company's other income increased by 278.41% year-over-year to RMB 10.41 million, mainly due to increased VAT refunds[179] - The company's total monetary funds decreased from RMB 144,303,784.04 at the beginning of the period to RMB 112,626,099.49 at the end of the period, with restricted funds totaling RMB 83,283.68[188] - The company's trading financial assets increased from RMB 13,342,778.44 at the beginning of the period to RMB 26,381,205.49 at the end of the period, with debt instrument investments and equity instrument investments both showing significant growth[189] - The company's notes receivable decreased from RMB 69,425,912.00 at the beginning of the period to RMB 45,220,411.82 at the end of the period, with a bad debt provision rate of 4.95%[190] - The company's bad debt provision for notes receivable was RMB 2,353,705.88, representing 4.95% of the total notes receivable[192] R&D and Innovation - The company's R&D investment in H1 2023 was 34.0477 million yuan, a 16.38% increase YoY, with R&D personnel accounting for over 45% of total employees[129] - Cumulative R&D investment over the past three years reached nearly 200 million yuan, with an average annual R&D investment exceeding 15% of revenue[130] - The company has developed a fully autonomous controllable all-flash storage system, replacing high-end X86 products, with over 200 intellectual property rights[130] - R&D investment amounted to 34.05 million yuan, a year-on-year increase of 16.38%, accounting for 16.82% of total revenue[163] - The company has invested nearly 200 million yuan in R&D over the past three years, with an average R&D investment ratio exceeding 15%[168] - The company has over 200 intellectual property rights in key storage technologies[168] - R&D investment increased by 16.38% year-over-year to RMB 34.05 million[179] Market and Industry Trends - The Chinese all-flash array (AFA) market grew by 7.9% in Q1 2023, reaching a market size of USD 219 million, with a projected market size of USD 2.94 billion by 2027[110] - The global data volume is predicted to reach 175ZB by 2025, with over 80% being unstructured data, driving the need for advanced data processing technologies[128] - The distributed storage market in China reached $386 million in Q1 2023, with an 11.7% YoY growth, and is expected to grow to $3.845 billion by 2027[128] Subsidiaries and Investments - The company's consolidated subsidiaries include Hunan Tongyou Feiji Technology Co., Ltd. and Tongyou Technology (Hong Kong) Co., Ltd.[23] - Investment losses from equity-accounted companies amounted to 29.10 million yuan, mainly due to equity incentives and industry downturn pressures[141] - Hongqin Technology, a subsidiary, achieved revenue of 132.11 million yuan in the military solid-state storage sector[163] - The company's subsidiary, Hunan Tongyou Feiji Technology Co., Ltd., was recognized as a high-tech enterprise with a corporate income tax rate of 15% for 2021, 2022, and 2023[183] - The company's subsidiary, Nanjing Hongsu Electronics Technology Co., Ltd., qualifies as a small and micro-profit enterprise, benefiting from reduced corporate income tax rates on taxable income up to RMB 1 million and between RMB 1-3 million[184] Government Subsidies and Tax Benefits - The company received government subsidies of RMB 1.49 million, which are closely related to its normal business operations[105] - The company and its subsidiaries enjoy a value-added tax (VAT) refund policy for software products, with a VAT refund of RMB 8,924,208.17 recorded as other income this year[185] Financial Instruments and Credit Risk - The company assesses credit risk of financial instruments at each balance sheet date and categorizes them into three stages based on credit impairment, with different accounting treatments for each stage[38] - For financial instruments with low credit risk, the company assumes no significant increase in credit risk since initial recognition and does not compare it with initial credit risk[38] - Accounts receivable and lease receivables with significant financing components are measured for loss provisions using the general "three-stage" model[39] - The company groups accounts receivable by debtor type and initial recognition date to assess credit risk and determine expected credit losses[40] - Expected credit loss rates for accounts receivable by aging are: 1 year or less (5%), 1-2 years (10%), 2-3 years (25%), 3-4 years (50%), 4-5 years (80%), over 5 years (100%)[45] - Financial assets are initially classified into three categories: 1) financial assets measured at amortized cost, 2) financial assets measured at fair value with changes recognized in other comprehensive income, and 3) financial assets measured at fair value with changes recognized in profit or loss[195] - Financial liabilities are initially classified into four categories: 1) financial liabilities measured at fair value with changes recognized in profit or loss, 2) financial liabilities arising from financial asset transfers that do not meet derecognition criteria or continue to be involved in transferred financial assets, 3) financial guarantee contracts and loan commitments not included in the above categories, and 4) financial liabilities measured at amortized cost[195] - The company recognizes a financial asset or liability when it becomes a party to the financial instrument contract, initially measured at fair value[197] - For financial assets and liabilities measured at fair value with changes recognized in profit or loss, related transaction costs are directly recognized in profit or loss[197] - Financial assets measured at amortized cost are subsequently measured using the effective interest method, with gains or losses recognized in profit or loss upon derecognition, reclassification, amortization, or impairment[197] - Financial assets measured at fair value with changes recognized in other comprehensive income are subsequently measured at fair value, with interest, impairment losses, gains, and exchange differences recognized in profit or loss[197] Inventory and Asset Management - The company uses the weighted average method at month-end for inventory valuation, except for low-value consumables[51] - Inventory is measured at the lower of cost or net realizable value, with provisions made for any excess of cost over net realizable value[52] - The company uses the perpetual inventory system for inventory management[54] - The company's low-value consumables and packaging materials are amortized using the one-time amortization method[55] - Contract assets and liabilities are presented separately in the balance sheet, with net amounts shown for the same contract[56] - Contract performance costs and contract acquisition costs are recognized as assets when specific conditions are met, including direct labor, materials, and other costs directly related to the contract[58] - Contract performance costs with an initial recognition period of less than one year or a normal operating cycle are classified under "inventory," while those exceeding this period are classified under "other non-current assets"[59] - Contract acquisition costs with an initial recognition period of less than one year or a normal operating cycle are classified under "other current assets," while those exceeding this period are classified under "other non-current assets"[59] - The company classifies non-current assets as held for sale if a resolution has been made for disposal, an irrevocable transfer agreement has been signed, and the transfer will be completed within one year[79] - The company uses the cost method for long-term equity investments where it has control over the investee, and the equity method for investments in associates and joint ventures[80] - For investments in associates, if part of the investment is held indirectly through entities like venture capital firms or mutual funds, the company applies the relevant financial instrument accounting standards, while the remaining portion is accounted for using the equity method[81] - Significant influence over an investee is determined by holding 20% to 50% of the voting rights, or by having representation on the board, participating in policy-making, or having significant transactions with the investee[82] - Investment properties are initially measured at cost and subsequently measured using the cost model, with depreciation or amortization applied based on the nature of the property[83][84] - Fixed assets are depreciated using the straight-line method, with depreciation rates ranging from 1.9% to 19% depending on the asset category[86] - Construction-in-progress is measured at actual cost and capitalized as fixed assets upon completion, with borrowing costs capitalized during the construction period[89] - Borrowing costs are capitalized if they are directly attributable to the acquisition, construction, or production of qualifying assets, with specific methods for calculating the capitalized amount[90] - Intangible assets are initially measured at cost, with subsequent measurement using the straight-line method for assets with finite useful lives[94] - The company determines the useful life of intangible assets based on contractual or legal rights, and reviews the useful life annually[95] - Long-term assets, including goodwill, are tested for impairment at each balance sheet date, with impairment losses recognized if the recoverable amount is less than the carrying amount, and goodwill impairment losses are allocated to asset groups benefiting from the acquisition[114] - Impairment losses for long-term assets, once recognized, are not reversed in subsequent periods even if the value recovers[115] - Long-term prepaid expenses are amortized over their beneficial periods, and any unamortized balances are written off if the expenses no longer provide future benefits[116] Employee Benefits and Liabilities - Short-term employee benefits are recognized as liabilities and expensed in the period they are incurred, with non-monetary benefits measured at fair value[118] - Termination benefits are recognized as liabilities when the company can no longer unilaterally withdraw the offer or when restructuring costs are recognized[119] - Other long-term employee benefits are accounted for as either defined contribution plans or defined benefit plans, depending on the nature of the benefits[120] - Lease liabilities are initially measured based on lease payments, including fixed payments, variable payments linked to indices, and expected payments for purchase or termination options[121] - The discount rate for lease liabilities is determined using the lease's implicit rate or the company's incremental borrowing rate, adjusted for factors such as creditworthiness and lease term[123] Revenue Recognition and Contracts - Revenue is recognized over time if certain criteria are met, such as the customer simultaneously receiving and consuming benefits, control over work-in-progress, or the ability to bill for completed work[126] - Sales revenue is recognized upon delivery and customer acceptance, with installation and debugging completed as per contract terms[143] - Technical service revenue is recognized either upon completion of service or over the service period, typically one year or more[144] - Government grants related to assets are recognized as deferred income and amortized over the asset's useful life[145] - Government grants related to income are recognized as deferred income or directly in current income, depending on the nature of the grant[146] - Lease liabilities and right-of-use assets are initially measured at the present value of lease payments, with subsequent measurement based on fixed periodic interest rates[152] Regional Revenue Performance - The Eastern region accounted for 40.62% of the company's revenue, with