兴业证券: 兴业证券关于会计政策变更的公告

Group 1 - The core point of the announcement is that the company is changing its accounting policy in accordance with the Ministry of Finance's guidelines, effective from January 1, 2025, without the need for board or shareholder approval [1][2] - The change involves recognizing investment income from the difference between the consideration received and the book value of sold standard warehouse receipts, rather than recognizing total revenue and costs from frequent trading of these receipts [2] - The retrospective adjustment for the first half of 2024 will reduce other business income by CNY 1,217,581,680.45 and other business costs by CNY 1,195,355,301.15, resulting in an increase in investment income of CNY 22,226,379.30 [2] Group 2 - The company assures that the accounting policy change will not have a significant impact on its financial position, operating results, or cash flows, nor will it alter the nature of previously disclosed annual financial reports [1][2] - The adjustment will be applied to the consolidated financial statements for comparable periods, ensuring consistency in reporting [2]