Zheng Quan Zhi Xing·2025-03-27 11:02Summary of First Tractor Company Limited Core Viewpoint The report provides an audit summary of non-operating fund occupation and other related fund transactions for First Tractor Company Limited, ensuring the accuracy and completeness of the financial data presented. Group 1: Audit Overview - The audit was conducted by Xinyong Zhonghe Accounting Firm according to Chinese CPA auditing standards, covering the financial statements for the year ending December 31, 2024 [1]. - The audit report issued was unqualified, indicating no significant discrepancies were found in the financial data [1]. Group 2: Non-Operating Fund Occupation - The report details the non-operating fund occupation for the year 2024, including the total amount occupied at the beginning of the year, the amount occupied during the year, and the total amount repaid [1]. - The total non-operating fund occupation at the end of 2024 was reported, along with the reasons for these transactions [1]. Group 3: Related Party Transactions - The report includes a summary of related party transactions, detailing the amounts involved and the nature of these transactions [2][3]. - Specific amounts for accounts receivable and payable with various related parties are listed, indicating the operational relationships and financial interactions [2][3]. Group 4: Financial Data - The financial data includes significant figures such as total receivables and payables with related parties, highlighting the financial health and operational dynamics of the company [5][6]. - The report notes changes in financial positions due to currency fluctuations and the consolidation of subsidiaries, particularly the acquisition of a controlling stake in a joint venture [6].