国信证券股份有限公司

Core Viewpoint - The announcement details a change in accounting policy by Guosen Securities, which aligns with the Ministry of Finance's new guidelines and will not significantly impact the company's financial status or shareholder interests [3][4][8]. Accounting Policy Change Overview - The change in accounting policy is a response to the Ministry of Finance's implementation Q&A regarding standard warehouse receipt transactions, effective from January 1, 2025 [4][5]. - The company will treat contracts for buying and selling standard warehouse receipts as financial instruments, recognizing the difference between the received consideration and the book value of the sold receipts as investment income [4][7]. Impact of the Change - The accounting policy change will reduce the company's total operating income and expenses for the first half of 2024 by 463.6026 million yuan, but it will not affect the profit totals or net profit for 2024 [3][8]. - The balance sheet will remain unaffected, and there will be no changes to the nature of profits or losses in the previously disclosed financial reports for the last two years [8]. Board and Audit Committee Opinions - The Audit Committee and the Board of Directors have reviewed and approved the accounting policy change, confirming that it complies with relevant regulations and serves the interests of the company and its shareholders [9][10].