继峰股份: 继峰股份关于会计政策变更的公告

Core Viewpoint - The company, Ningbo Jifeng Automotive Parts Co., Ltd., has announced a change in accounting policy in accordance with the Ministry of Finance's guidelines, specifically the "Compilation of Application Guidelines for Enterprise Accounting Standards (2024)" [1][2]. Summary by Sections Overview of Accounting Policy Change - The accounting policy change is based on the new guidelines issued by the Ministry of Finance, which require warranty expenses to be included in operating costs starting from January 1, 2024 [1][2]. Main Content of the Change - The company will now classify warranty expenses as part of "operating costs" instead of other categories, aligning with the updated accounting standards [2]. - The change will not affect the financial status, operating results, or cash flow of the company for the current or previous periods [1][2]. Impact of the Change - The cumulative impact on retained earnings in the earliest financial statements is zero. Adjustments for the 2023 consolidated and parent company financial statements are as follows: - Sales Expenses: Adjusted from 307,756,394.61 to 302,417,619.21 - Operating Costs: Adjusted from 18,388,847,340.14 to 18,394,186,115.54 [2]. Supervisory Board Opinion - The company's supervisory board has approved the accounting policy change, stating that it complies with legal regulations and will provide a more objective and fair representation of the company's financial status and operating results [3].