Investment Rating - The report indicates a strong investment outlook for AI in the financial sector, with 71% of companies already using AI and 41% using it at a medium to large scale [24]. Core Insights - AI is transforming financial processes, with significant benefits including improved efficiency, accuracy, and decision-making capabilities [23][24]. - Companies investing in AI are seeing a higher return on investment (ROI), with 57% of leaders reporting returns that exceed expectations [50][57]. - The report highlights a maturity framework categorizing companies into beginners, implementers, and leaders, with 24% identified as leaders [57]. Summary by Sections AI Maturity Framework - The maturity framework assesses AI progress in financial reporting and broader financial functions, categorizing respondents into three groups: beginners (18%), implementers (58%), and leaders (24) [31][57]. - Companies are increasingly allocating a larger portion of their IT budgets to AI, projected to rise from 8.5% to 13.5% over the next three years [21]. AI in Financial Transformation - AI is being adopted across various financial functions, with nearly two-thirds of companies piloting or using AI in accounting and financial planning [24]. - Other areas such as cash management and risk management are also seeing significant AI adoption, with nearly half of companies engaged in these applications [25]. Driving ROI through AI - Leaders in AI report an average of seven benefits from AI usage, compared to two to three benefits reported by beginners [50]. - Key advantages driving ROI include enhanced data accuracy, faster insights, and reduced costs [50][61]. Challenges and Barriers - The report identifies several barriers to AI adoption, including a lack of skills, data security concerns, and high costs [65]. - Companies are encouraged to establish governance frameworks and pilot AI projects to validate ROI before broader implementation [102]. Future Outlook - The report anticipates that the use of generative AI will become a standard in financial reporting, with 95% of leaders expecting to adopt it within three years [98]. - There is a growing expectation for auditors to enhance communication regarding AI, with 51% of leaders desiring more engagement from auditors on AI-related matters [98].

04 提升服务实体经济的质效 主要内容 资料来源：根据国家金融监督管理总局《关于大力发展商业保险年金有关事项的通知》整理而成。 3、保险业新"国十条"首个配套文件落地（续） 《通知》鼓励商业保险公司开发适应个人养老金制度的新产品和专属产品。本 次是在原银保监会试点成功实施的基础上的扩大与推广，将有更多商业保险公 司加入市场竞争。保险公司需提升客户全生命周期养老风险评估、养老金规划 和管理等服务水平，丰富年金领取方式和期限，差异化地设计具有市场竞争力 的产品与服务。 建议行动 趋势二 保险资金长期投资、价值投资导向 4、商业银行资本管理再上台阶 © 2024毕马威华振会计师事务所(特殊普通合伙) —中国合伙制会计师事务所，毕马威企业咨询(中国) 有限公司—中国有限责任公司，毕马威会计师事务所—澳门特别行政区合伙制事务所，及毕马威会计师事务所— 10 香港特别行政区合伙制事务所，均是毕马威国际有限公司(英国私营担保有限公司) 相关联的独立成员所全球组织中的成员。版权所有，不得转载。在中国印刷。 高级方法允许银行使用内部模型自行估计风险参数来计量资本，相较于 标准方法，这种方法能够提升资本计量的精细化程度。通过引入 ...

中国过境免签政策全面升级——停留时间长、入境口岸多、活动区域广 • 此次过境免签政策的进一步升级包括以下要点： 中国此次优化放宽过境免签的政策，进一步为外国人士短期来华活动提供便利，促进中外交流。新增口岸中较多为文化 底蕴丰厚、旅游资源丰富的城市和省份，有利于弘扬中国文化，让世界感受中国之美。 外国人拟利用240小时过境免签，需满足以下适用条件，建议个人来华前先做好准备工作： © 2024 毕马威华振会计师事务所(特殊普通合伙) — 中国合伙制会计师事务所，毕马威企业咨询 (中国) 有限公司 — 中国有限责任公司，毕马威会计师事务所 — 澳门特别行政区合伙制事务所，及 1 毕马威会计师事务所 — 香港特别行政区合伙制事务所，均是与毕马威国际有限公司(英国私营担保有限公司)相关联的独立成员所全球组织中的成员。版权所有，不得转载。 附件二 附件二 (续） | --- | --- | |-------------------------------------------------------------------------------------------------------------------- ...

摘要 主要发现 增长与前景 生成式人工 智能和转型 可持续发展 和公信力 劳动力 和人才 毕马威可提供 的专业服务 引言 2 2024年毕马威生命科学行业首席执行官展望 © 2024 毕马威华振会计师事务所(特殊普通合伙) —中国合伙制会计师事务所，毕马威企业咨询(中国) 有限公司 — 中国有限责任公司，毕马威会计师事务所—澳门特别行政区合伙制事务所，及毕马威会计师事务所— 香港特别行政区合伙制事务所，均是与毕马威国际有限公司(英国私营担保有限公司)相关联的独立成员所全球组织中的成员。版权所有，不得转载 摘要 我们的调查显示，首席执行官们在某种程度上都渴望应 用新技术，尤其是生成式人工智能—— 这项新技术能够 在不增加成本或人才需求的情况下，帮助实现新的增长 和创新。他们希望新技术能帮助他们提升研发、生产力 和效率。然而，他们的发展步伐也受到一些挑战而有所 放缓。 而上述两个领域，无论是技术还是ESG和可持续发展， 都需要人才作支撑，因此人才本身也是第三个重点关 注领域。首席执行官们表示，他们缺乏能够将生成式 人工智能的优点落地的人才，且不具备实现净零目标 所需的能力。大多数受访者表示，仅仅是找人顶替退 休员 ...

Group 1 - The core viewpoint of the report emphasizes the continuous expansion of high-end brands in Beijing's Dongcheng District, driven by government initiatives and a focus on enhancing consumer experiences [1][2] - The report highlights the introduction of over 40 high-end brands in the Wangfujing area by 2024, aiming to improve consumer experience and promote the "first store economy" [1] - Dongcheng District is expected to see a diversification and quality enhancement in high-end brands, with a focus on cultural integration and immersive consumer experiences [1][2] Group 2 - The report outlines the establishment of three new consumption brand incubation bases in Dongcheng District, each with unique characteristics aimed at fostering new consumer brands [29][30] - The incubation bases have collectively nurtured 36 brands over three years, focusing on traditional culture, international competitiveness, and innovative cultural consumption [29][30] - Dongcheng District's government provides various support policies for incubation bases, including rent subsidies and rewards for successful listings [30] Group 3 - The report indicates that Dongcheng District's retail market is experiencing steady growth, with a total retail sales volume of 1,052.9 billion yuan in the first ten months of 2024, reflecting a 0.3% year-on-year increase [61][63] - The district's consumer spending is characterized by a shift towards service consumption, with significant growth in education and entertainment expenditures [86] - The report notes that the introduction of 466 first stores in the past three years has significantly enhanced the commercial atmosphere and consumer experience in Dongcheng District [73][94] Group 4 - The report discusses the integration of cultural elements into consumption, with initiatives aimed at creating a vibrant cultural consumption environment in Dongcheng District [35][36] - Various cultural and recreational activities, such as themed festivals and immersive experiences, are being promoted to attract consumers and enhance the district's cultural appeal [18][90] - The district's strategy includes leveraging its rich cultural heritage to drive consumer engagement and create unique shopping experiences [35][36] Group 5 - The report highlights the importance of high-end dining and lifestyle brands in Dongcheng District, with a focus on enhancing the quality of consumer experiences [27][28] - The district aims to attract more high-end dining establishments and luxury brands to create a diverse and appealing retail environment [27][28] - The integration of traditional culture and modern consumption trends is seen as a key driver for the growth of high-end brands in the area [27][28]

Core Insights - The new materials industry is a strategic and foundational sector in China, crucial for high-tech competition and the development of new productive forces [4][6][14] - The industry has seen significant growth, with the market size reaching 7.9 trillion yuan in 2023, a 75.6% increase from 2019, indicating a compound annual growth rate of approximately 12% over five years [2][303] - The "14th Five-Year Plan" emphasizes the importance of new materials, aiming to enhance the scale and quality of the industry, with a projected market value of 10 trillion yuan by 2025 [6][303] Industry Overview - The new materials sector is becoming a key driver of economic transformation, supporting high-end manufacturing and sustainable development [2][4] - The demand for high-performance materials is increasing across various sectors, including infrastructure, high-end manufacturing, and renewable energy [10][12] - The Long Triangle region is emerging as a hub for new materials, benefiting from strong government support and a robust industrial base [51][75] Investment Trends - Investment in the new materials sector has been robust, with significant capital inflow, particularly in high-end equipment, integrated circuits, and renewable energy [26][44] - The Long Triangle region has attracted over 727.8 billion yuan in financing from 2019 to mid-2024, accounting for more than 50% of the total financing in the industry [84][88] - The financing landscape is shifting towards a more balanced distribution across various sectors, with a notable increase in investments in integrated circuits and renewable energy [44][46] Company Highlights - The report identifies 31 leading companies in the new materials sector, showcasing their innovative capabilities and market performance [228][384] - Companies are increasingly focusing on research and development, with a significant proportion of their workforce dedicated to R&D activities [267][289] - The report highlights the importance of collaboration between companies and research institutions to enhance innovation and market competitiveness [287][288] Future Outlook - The new materials industry is expected to continue its rapid growth, driven by technological advancements and increasing market demand [312][384] - The integration of new materials with emerging technologies such as AI, IoT, and high-performance computing is anticipated to further propel the industry forward [384][488] - Companies are encouraged to enhance their original innovation capabilities and focus on the domestic production of key materials to reduce reliance on imports [163][384]

对《国际会计准则第37号》的拟议修订 . IASB的提议关注哪三个 主要领域？ 有关基于阈值的义务的 提议 概览——修订后的准备 确认指引 计量长期准备时使用 其他前沿资讯及资料 什么折现率 确定现时义务的三项 新测试：义务测试 确定现时义务的三项 新测试：转移测试 确定现时义务的三项新 测试：过去事项测试 计量准备时应包含 哪些成本 何时确认准备 当前要求 是，或 可能性 >50% 是 拟议要求 企业是否承担一项义务？ 该义务是否涉及一项经济资源 的转移？ 该义务是否为因过去事项 而产生的现时义务？ 是否存在现时义务？ 标准1 标准2* 标准3* 针对标准1，应用三项新测试 是否很可能有资源的流出？ 金额是否能够可靠地估计？ 确认准备 . IASB的提议关注哪三个 主要领域？ 何时确认准备 确定现时义务的三项 新测试：义务测试 有关基于阈值的义务的 提议 概览——修订后的准备 确认指引 计量长期准备时使用 其他前沿资讯及资料 什么折现率 确定现时义务的三项 新测试：转移测试 确定现时义务的三项新 测试：过去事项测试 计量准备时包含的成本 如果企业获取特定经济利益或采取行动， 是否存在追究责任的机制？ 因此， ...

Investment Rating - The report indicates a positive outlook for the real estate industry, driven by the integration of digital technologies and innovative practices [1]. Core Insights - The real estate industry is entering a new phase of smart development, leveraging advanced technologies such as BIM, AI, IoT, and digital twins to enhance productivity and create a new quality of integrated management across the investment, construction, operation, and service chain [1][3]. - Digital technologies provide significant advantages in managing investment accounts, enabling companies to make informed investment decisions through data analysis and real-time cost monitoring [3][4]. - The integration of digital platforms allows for real-time resource monitoring and optimization, enhancing operational efficiency and profitability in asset management [3][4][6]. - The report highlights the importance of ESG (Environmental, Social, and Governance) factors in the industry, with a focus on low-carbon operations and sustainable development [14][13]. Summary by Sections Digital Transformation in Real Estate - The report emphasizes the role of digital technologies in transforming the real estate sector, particularly in investment decision-making and operational efficiency [3][4]. - Companies are increasingly adopting integrated digital solutions to enhance asset management and operational performance [3][4]. ESG and Sustainability - The report discusses the dual pillars of proactive energy conservation and passive energy revolution as essential for sustainable development in the real estate industry [13]. - It notes that 23% of real estate companies are actively participating in green electricity market transactions, although the scale remains relatively small [13]. Innovation and Market Trends - The report identifies innovative practices in the industry, such as the integration of digital technologies in sports venues, which enhance operational efficiency and service quality [4]. - It highlights the ongoing challenges in the market, including the need for improved data integration and the early-stage application of technology in asset management [9][10]. Future Outlook - The report suggests that the ongoing digital transformation and the focus on ESG will drive the future growth of the real estate industry, with an emphasis on creating sustainable and efficient operational models [14][31].

Core Insights - Energy efficiency has emerged as the most favored investment area over the past two years, with 64% of investors prioritizing it, followed by renewable energy and low-carbon energy at 56% [1][5][15] - The report emphasizes the importance of energy efficiency in achieving global carbon reduction targets, estimating that doubling global energy efficiency rates could reduce energy costs by one-third and help meet 50% of the 2030 carbon reduction goals [5][15] - The report highlights the diversity of technologies and systems in the energy efficiency sector, which presents abundant investment opportunities across various applications [2][5] Investment Opportunities - The investment landscape is shifting towards energy efficiency, renewable energy, storage, and transportation infrastructure, with significant capital expected to flow into these areas [5][85] - The projected investment in energy transition assets is expected to reach $2 trillion by 2024, with renewable energy, energy efficiency, and electrification being the primary focus areas [85][180] - Investors are increasingly recognizing the role of fossil fuels in facilitating a smooth energy transition, with 25% of investors ceasing new investments in fossil fuels [31][36] Regional Insights - East Asia, North America, and Europe are identified as the most attractive regions for energy transition investments, with 54%, 52%, and 52% of investors respectively indicating interest [18][21] - Emerging markets, particularly in the Middle East and North Africa, are gaining traction due to their development initiatives and potential for high returns [22][21] - The report notes that while developed regions dominate current investments, emerging markets present significant growth opportunities for investors [70][21] Challenges and Risks - Policy and regulatory uncertainties are cited as the primary barriers to investment in energy transition assets, with 94% of investors prioritizing stable regulatory environments [42][58] - Market volatility and geopolitical tensions are also highlighted as significant concerns that could impact investment decisions [36][136] - The report indicates that investors are seeking partnerships to mitigate risks and enhance their influence in the energy transition landscape [175][233] Future Outlook - The report anticipates a substantial increase in investment levels required to meet the goals set by the Paris Agreement, estimating that annual investments need to triple from current levels between 2025 and 2030 [180][235] - Investors are expected to continue focusing on energy efficiency and electrification as key areas for growth, with emerging technologies like floating offshore wind and direct air capture gaining interest [64][75] - The report underscores the need for a comprehensive approach to energy transition, integrating various sectors and technologies to achieve sustainable outcomes [192][247]

《网络数据安全管理条例》是网安法、数安法、个 适用范围 • 在中华人民共和国境内开展网络数据处理活动及其安全监督管理； • 在中华人民共和国境外处理中华人民共和国境内自然人个人信息的活动，符合个保法第三 条第二款规定情形的依法适用； • 在中华人民共和国境外开展网络数据处理活动，损害中华人民共和国国家安全、公共利益 或者公民、组织合法权益的，依法追究法律责任 • 自然人因个人或者家庭事务处理个人信息的，不适用本条例。 违规后果 数据分类分级是数据安全治理的基础 | --- | --- | --- | --- | --- | --- | --- | --- | |-----------------|-------|-----------------|----------|------------------------------|-------|--------------|------------------------| | 数据安全 \n分类 | | 数据安全 \n等级 | | 影响对象 | | 数据定级要素 | 影响程度 | | | | 1级 | | 个人权益、组织权益 | | | 无危害 | | | ...