隆基绿能: 关于会计政策变更的公告

Overview - The core point of the announcement is the change in accounting policy by Longi Green Energy Technology Co., Ltd. in accordance with the newly issued accounting standards, which will not significantly impact the company's financial status, operating results, or cash flows [1][3]. Accounting Policy Change Summary - The change in accounting policy is based on the recent issuance of Accounting Class No. 5, which clarifies the treatment of deferred tax liabilities related to convertible bonds [1][2]. - Prior to this change, the company followed the basic accounting standards and specific accounting guidelines issued by the Ministry of Finance [2]. - After the change, the company will implement the provisions of Accounting Class No. 5 while continuing to adhere to other existing accounting standards [2]. Impact of the Change - The main content of the change involves the recognition of deferred tax liabilities for temporary differences related to the equity component of convertible bonds, which was previously not recognized due to cautious considerations [3][4]. - The retrospective adjustment method will be used to adjust the financial statements for comparable periods, with specific impacts on various balance sheet items [3][4]. - The adjustments include an increase in deferred tax liabilities by approximately 28.66 million yuan and a decrease in other equity instruments by about 82.16 million yuan, among other changes [4]. Audit Committee Opinion - The audit committee of the company has reviewed and approved the accounting policy change, confirming that it complies with relevant laws and regulations and does not harm the interests of the company or minority shareholders [5].