东证融汇禧悦90天滚动持有中短债债券型集合资产管理计划已审财务报表

Audit Opinion - The audit of the Dongzheng Ronghui Xiyue 90-day Rolling Holding Short-term Bond Collective Asset Management Plan's financial statements was conducted, concluding that the financial statements are prepared in all material respects according to the basis described in Note 2 [1]. Basis for Audit Opinion - The audit was performed in accordance with Chinese Certified Public Accountant auditing standards, ensuring independence from the asset management plan and fulfilling ethical responsibilities [2]. Emphasis of Matter - Basis of Preparation - Users of the financial statements are reminded to pay attention to the description of the basis of preparation in Note 2, as the financial statements are prepared for the purpose of announcing and filing with the China Securities Regulatory Commission (CSRC) upon the termination of the manager's responsibilities [3]. Other Matters - Limitations on Use of Audit Report - The report is intended solely for the use of the management, custodian, and shareholders of the Dongzheng Ronghui Xiyue 90-day Rolling Holding Short-term Bond Collective Asset Management Plan, as well as the CSRC and its agencies, and should not be used by other parties [4]. Management and Governance Responsibilities - The management is responsible for preparing the financial statements according to the basis described in Note 2, ensuring that the financial statements are free from material misstatement due to fraud or error [5][6]. The governance body is responsible for overseeing the financial reporting process [7]. Responsibilities of the Certified Public Accountant - The objective is to obtain reasonable assurance that the financial statements are free from material misstatement, and to issue an audit report that includes the audit opinion. The audit process involves identifying and assessing risks of material misstatement due to fraud or error [8][9]. Financial Statements Overview - The financial statements include the balance sheet as of December 7, 2025, and the profit and loss statement for the period from January 1, 2025, to December 7, 2025 [11][12]. Basic Information of the Collective Plan - The Dongzheng Ronghui Xiyue 90-day Rolling Holding Short-term Bond Collective Asset Management Plan was originally established as the Northeast Securities Yuanbo No. 2 Bond Preferred Collective Asset Management Plan, which began fundraising on May 13, 2013, and was confirmed by the CSRC [12][13][14]. Investment Scope - The investment scope includes liquid financial instruments such as bonds, asset-backed securities, and other financial tools permitted by the CSRC, but does not include direct investments in stocks [17]. Financial Reporting Basis - The financial statements are prepared based on the assumption of going concern, and the reporting period is from January 1, 2025, to December 7, 2025 [20][21]. Important Accounting Policies - The accounting policies include the classification of financial assets and liabilities, initial recognition, subsequent measurement, and derecognition principles [24][25][26]. Revenue Recognition - Revenue recognition includes interest income from deposits, investment income from bonds, and fair value changes from financial assets [34][35]. Related Party Transactions - The management fee is calculated at an annual rate of 0.3% of the previous day's net asset value, while the custodian fee is at 0.05% [46][47].