五洲新春: 五洲新春关于会计估计变更的公告

Core Viewpoint - The company is changing its accounting estimates regarding the provision for bad debts, effective from September 1, 2025, which will not affect its previous financial results or conditions [1][2]. Summary by Sections Overview of Accounting Estimate Change - The change aims to better reflect the financial status of individual statements and simplify accounting processes between the company and its subsidiaries. The new approach will involve grouping inter-company receivables and conducting impairment tests only when there is objective evidence of impairment [1]. Impact of the Accounting Estimate Change - According to the relevant accounting standards, this change will be applied prospectively and will not require restatement of previously disclosed financial reports, thus having no impact on the company's past financial results [2]. Opinions from Audit Committee, Supervisory Board, and Accounting Firm - The Audit Committee believes the change is a reasonable adjustment that will provide more accurate financial information and does not harm the interests of shareholders, especially minority shareholders [2] - The Supervisory Board supports the change as a reasonable adjustment that aligns with risk management and complies with relevant regulations, ensuring it does not harm shareholder interests [2] - The accounting firm also views the change as reasonable and compliant with accounting standards [3]