中国重汽: 年度关联方资金占用专项审计报告

Core Viewpoint - KPMG Huazhen LLP audited the financial statements of China National Heavy Duty Truck Group Jinan Truck Co., Ltd. for the year 2024, issuing an unqualified audit report on March 27, 2025, confirming the authenticity and completeness of the financial data provided by the company [2]. Financial Summary - The financial report includes the consolidated and parent company balance sheets, income statements, cash flow statements, and changes in equity for the year ending December 31, 2024 [2]. - The company prepared a summary table detailing non-operating fund occupation and other related fund transactions, ensuring compliance with regulatory requirements from various Chinese financial authorities [2][3]. Non-Operating Fund Occupation - The summary table outlines the non-operating fund occupation, including the names of the occupying parties, their relationship with the listed company, and the nature of the occupation [3]. - The total amount of non-operating fund occupation at the beginning of 2024 was not specified, but the report indicates that there were no inconsistencies found during the audit regarding the amounts reported [2][3]. Related Party Transactions - The report details various related party transactions, including accounts receivable and other receivables with subsidiaries of the controlling shareholder [5][6]. - Specific amounts include accounts receivable from China National Heavy Duty Truck Group Chengdu Wangpai Commercial Vehicle Co., Ltd. totaling 20,653.29 million and 29,566.17 million for the year, indicating significant operational interactions [5][6]. Summary of Related Party Balances - The report provides a comprehensive overview of related party balances, including the beginning and ending balances for the year, as well as the cumulative amounts for transactions [7][8]. - The total amount of related party transactions and balances reflects the ongoing business relationships within the group, with significant figures reported for various subsidiaries [7][8].