亚普股份: 亚普汽车部件股份有限公司关于公司会计政策变更的公告

Core Viewpoint - The company has announced a change in accounting policy in accordance with the Ministry of Finance's regulations, which will not have a significant impact on its profit, total assets, or net assets [1][2]. Group 1: Overview of Accounting Policy Change - The accounting policy change is based on the requirements of the "Interpretation No. 17 of the Enterprise Accounting Standards" and "Interpretation No. 18 of the Enterprise Accounting Standards" issued by the Ministry of Finance [2][3]. - The board of directors and the supervisory board approved the accounting policy change on April 2, 2025, and it does not require shareholder approval [2]. Group 2: Specifics of the Accounting Policy Change - The main content of the accounting policy change includes the classification of current and non-current liabilities, disclosure of supplier financing arrangements, and accounting treatment of sale-and-leaseback transactions [3]. - The company will implement the new accounting policies starting from January 1, 2024, and will apply retrospective adjustments to the financial statements for comparable periods [3][4]. Group 3: Impact of the Accounting Policy Change - The implementation of the new accounting policies will not affect the company's financial condition or operating results significantly [5]. - The changes will reflect in the financial statements as an increase in operating costs by 20,574,183.32 yuan and a decrease in selling expenses by the same amount [5]. Group 4: Opinions from Supervisory Board and Accounting Firm - The supervisory board agrees that the accounting policy change is reasonable and aligns with the Ministry of Finance's regulations, ensuring it does not harm the interests of shareholders, especially minority shareholders [6]. - The accounting firm supports the change, stating that the new policies will provide more reliable and accurate accounting information for investors [6]. Group 5: Audit Committee Review - The audit committee approved the accounting policy change with a unanimous vote of 3 in favor, 0 against, and 0 abstentions during the meeting held on March 21, 2025 [6].