每周股票复盘：山东钢铁（600022）拟增加锌套期保值品种

Core Viewpoint - Shandong Steel has announced several key decisions regarding its financial management and operational strategies, including the addition of zinc to its hedging business and the write-off of bad debts, which reflects its proactive approach to risk management and financial health [2][3][4]. Group 1: Company Announcements - Shandong Steel will hold its 20th meeting of the 8th Board of Directors on December 31, 2025, where it will discuss revisions to the related party transaction management measures and the financial write-off of bad debts [2]. - The company plans to expand its commodity hedging business to include zinc, utilizing domestic futures and options, funded by its own capital, with an emphasis on risk control rather than speculation [2][4]. - The company has appointed Xinyong Zhonghe Accounting Firm for the 2025 financial audit, with a change in the signing accountant from Lu Qing to Wang Gongyong, who meets independence requirements and has extensive experience [2]. Group 2: Financial Write-offs - Shandong Steel has written off two accounts receivable totaling 5,429,639.68 yuan, which have been fully provisioned for bad debts [3][4]. - The write-offs include amounts due from Linyi Shuntong Recycling Resources Co., which has had its business license revoked, and from Jinan Steel Group Heze Hardware Factory, which has completed bankruptcy proceedings [3].