Jiangyin Hengrun Heavy Industries (SH:603985) Zheng Quan Zhi Xing·2025-03-28 15:14Core Viewpoint - The report provides a special verification opinion on the revenue deduction situation of Jiangyin Hengrun Heavy Industry Co., Ltd. for the year 2024, confirming that the management's prepared deduction table complies with relevant regulations and accurately reflects the company's revenue deductions for the year [1][2]. Group 1: Responsibilities and Verification - The management of Hengrun Company is responsible for providing truthful, legal, and complete information, ensuring the accuracy and completeness of the deduction table [1][2]. - The responsibility of the registered accountants is to express a special verification opinion based on the verification work conducted [2]. - The verification was conducted according to Chinese Certified Public Accountant standards, ensuring that the deduction table does not contain significant misstatements [2]. Group 2: Revenue Deduction Situation - The deduction table includes specific deductions related to revenue generated from new trade businesses unrelated to the company's normal operations, income from related party transactions, and income from subsidiaries merged under common control [1][4]. - The report highlights income that lacks commercial substance, such as income from transactions that do not significantly alter future cash flows or are based on self-dealing [4].