ACIG(SH:600397) Zheng Quan Zhi Xing·2025-06-27 16:48Core Viewpoint - The company intends to exchange its coal-related assets and liabilities for an equivalent portion of shares (85.5 million shares, representing 57% ownership) from Jiangxi Jiangtong Holdings Development Co., Ltd. [1] Group 1: Independence of Assessment Institutions - The assessment institutions hired by the company, Shenzhen Pengxin Asset Appraisal and Northern Asia Asset Appraisal, meet the legal requirements for providing securities services and have no conflicts of interest with the transaction parties [1][2] - The assessment institutions and their evaluators maintain objectivity and independence in their evaluations [1] Group 2: Reasonableness of Assessment Assumptions - The assumptions made in the asset assessment report comply with national laws and market practices, reflecting the actual situation of the assessed assets [1] Group 3: Relevance of Assessment Methods to Objectives - The purpose of the asset assessment is to determine the market value of the target assets as of the assessment date, providing a reasonable pricing reference for the transaction [1] - The assessment methods used include the asset-based approach for the assets being divested and both asset-based and income approaches for the assets being acquired, with the income approach being selected as the conclusion for the latter [1] Group 4: Fairness of Assessment Pricing - The assessment followed necessary procedures and principles of independence, objectivity, and fairness, resulting in an assessment that accurately reflects the actual situation of the assessed assets [2] - The board believes that the selected assessment institutions are independent, the assumptions are reasonable, the methods are relevant to the objectives, and the results are fair [2]