长江证券股份有限公司2025年第三季度报告

Core Viewpoint - The company has undergone a change in accounting policy regarding standard warehouse receipts, which will not significantly impact its financial indicators such as revenue, net profit, and net assets [11][12][14]. Financial Data - The third-quarter financial report has not been audited [3][10]. - The company confirms that there are no adjustments or restatements required for previous accounting data [3]. - Non-recurring gains and losses are applicable, with specific tax-exempt amounts to be reported [4][5]. Shareholder Information - Longjiang Industrial Investment Group has become the largest shareholder after acquiring 862,535,293 shares, totaling 17.41% of the company's shares [7]. - The total shares held by Longjiang Industrial and its concerted actors amount to 28.22% of the total shares [7]. Accounting Policy Change - The change in accounting policy is due to new regulations from the Ministry of Finance regarding the treatment of standard warehouse receipts as financial instruments [12][14]. - The new policy will be effective from January 1, 2025, and will be applied retrospectively without significant impact on the financial statements [12][14].