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苏豪弘业股份有限公司 获得政府补助的公告
本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容 的真实性、准确性和完整性承担法律责任。 证券代码:600128 证券简称:苏豪弘业 公告编号:临2025-047 苏豪弘业股份有限公司 获得政府补助的公告 一、获得补助的基本情况 苏豪弘业股份有限公司(以下简称"公司"或"苏豪弘业")于2025年9月9日收到政府补助款413.77万元。 此次补助金额占公司最近一个会计年度经审计归属于母公司净利润的12.38%,属于与收益相关的政府 补助。 二、补助的类型及其对上市公司的影响 根据《企业会计准则第16号一一政府补助》的相关规定,本次公司获得的政府补助与收益相关,将计入 当期损益。 具体会计处理及其对当期损益的最终影响金额,以会计师事务所年度审计确认的结果为准,敬请广大投 资者注意投资风险。 特此公告。 苏豪弘业股份有限公司董事会 2025年9月10日 证券代码:600128 证券简称:苏豪弘业 公告编号:临2025-048 苏豪弘业股份有限公司 住所地:香港特别行政区(RM18,27/F, Ho King CommCTR, 2-16 Fayuen ST, Mongkok ...
*ST生物: 关于娄底金弘新材料有限公司的审计报告(众环审字[2025]1700094 号)
Zheng Quan Zhi Xing· 2025-09-05 16:33
Company Overview - Loudi Jinhong New Materials Co., Ltd. was established on November 9, 2022, with an initial registered capital of 45 million yuan, which was later increased to 98.4867 million yuan by July 2025 [1] - The company and its subsidiaries primarily engage in the recycling and processing of renewable resources [1] - The ultimate parent company is Hunan Haihong Logistics Group Co., Ltd., with Li Tiexiang as the actual controller [1] Financial Reporting Basis - The financial statements are prepared based on the going concern assumption and in accordance with the accounting standards issued by the Ministry of Finance [2] - The accounting records are maintained on an accrual basis, with historical cost as the measurement basis, except for certain financial instruments [2] Compliance with Accounting Standards - The financial statements prepared by the company comply with the requirements of the accounting standards, accurately reflecting the financial position as of July 31, 2025, and the operational results and cash flows for the periods of January to July 2025 and the year 2024 [2] Important Accounting Policies - The accounting period is divided into annual and interim periods, with the fiscal year running from January 1 to December 31 [2] - The company uses the Chinese yuan as its functional currency for accounting purposes [2] Business Combinations - Business combinations are classified into those under common control and those not under common control, with specific accounting treatments for each type [3][4] - For combinations under common control, assets and liabilities are measured at the book value on the merger date, while for combinations not under common control, the acquisition cost includes the fair value of assets and liabilities on the purchase date [4] Financial Instruments - Financial assets are classified based on the business model and cash flow characteristics, with categories including those measured at amortized cost and those measured at fair value [12][13] - The company recognizes financial assets and liabilities when it becomes a party to the financial instrument contract [12] Inventory Management - Inventory includes raw materials, work in progress, and finished goods, measured at cost or net realizable value [24][25] - The company uses a perpetual inventory system and applies the weighted average method for inventory valuation [25] Non-Current Assets Held for Sale - Non-current assets are classified as held for sale when they are expected to be sold rather than used, and they are measured at the lower of carrying amount and fair value less costs to sell [26][27] Termination of Operations - The company recognizes the results of operations from discontinued segments separately in the income statement, including any impairment losses [28]
中国广核: 中广核惠州核电有限公司审计报告及财务报表2024年度及2025年1-6月
Zheng Quan Zhi Xing· 2025-09-05 12:19
Company Overview - China General Nuclear Power Corporation Huizhou Nuclear Power Co., Ltd. was established on September 16, 2013, in Huizhou, Guangdong Province, with a registered capital of 9.2439 billion yuan [3]. - The company is primarily engaged in the investment, development, construction, and operation of nuclear power plants, as well as the sale of generators and related technical services [3]. Financial Reporting Basis - The financial statements are prepared in accordance with the accounting standards issued by the Ministry of Finance, reflecting the company's financial position as of December 31, 2024, and June 30, 2025, along with the operating results and cash flows for the year 2024 and the first half of 2025 [2]. Accounting Policies - The company adopts the accrual basis of accounting and uses historical cost as the measurement basis, with the functional currency being the Renminbi [4]. - Financial instruments are classified at initial recognition based on the business model and cash flow characteristics, including categories such as financial assets measured at amortized cost and those measured at fair value [5][7]. Revenue Recognition - Revenue is recognized when the company fulfills its performance obligations in the contract, which occurs when the customer gains control of the related goods or services [36]. - The transaction price is determined based on the expected consideration to be received, excluding amounts collected on behalf of third parties [36]. Asset Management - Fixed assets are recognized when it is probable that economic benefits will flow to the company and the cost can be reliably measured, with depreciation calculated using the straight-line method over their useful lives [22]. - Inventory is measured at the lower of cost and net realizable value, with specific methods for different types of inventory [19][20]. Impairment Testing - The company conducts impairment testing for long-term assets, including fixed assets and intangible assets, whenever there are indications of impairment, measuring recoverable amounts based on fair value less costs to sell or the present value of future cash flows [32][30]. Employee Compensation - The company recognizes short-term employee benefits as liabilities and expenses in the period in which the services are rendered, including social insurance contributions and other employee welfare expenses [33][34].
中国广核: 中广核惠州第三核电有限公司审计报告及财务报表2025年2月16日至2025年6月30日
Zheng Quan Zhi Xing· 2025-09-05 12:19
Company Overview - China General Nuclear Power Corporation Huizhou Third Nuclear Power Co., Ltd. was established on February 16, 2025, in Huizhou, Guangdong Province, with a registered capital of RMB 1.8 billion [3] - The company operates in the nuclear power generation industry, with business activities including power generation, transmission, and distribution [3][4] Financial Reporting - The financial statements are prepared in accordance with the accounting standards issued by the Ministry of Finance, reflecting the company's financial position as of June 30, 2025 [4] - The reporting currency is Renminbi, and the accounting period is from February 16, 2025, to December 31, 2025 [2][4] Accounting Policies - The company follows the accrual basis of accounting and uses historical cost as the measurement basis for most assets [4][5] - Cash and cash equivalents are defined as cash on hand and deposits that are readily convertible to known amounts of cash [4] Financial Instruments - Financial assets are classified at initial recognition as either measured at amortized cost, at fair value through other comprehensive income, or at fair value through profit or loss [6][7] - The company assesses expected credit losses on financial instruments based on historical data and current economic conditions [14][15] Fixed Assets - Fixed assets are recognized when it is probable that future economic benefits will flow to the company and the cost can be measured reliably [18] - Depreciation is calculated using the straight-line method based on the estimated useful life of the assets [19] Intangible Assets - Intangible assets are recognized when it is probable that future economic benefits will flow to the company and the cost can be measured reliably [28] - Research phase expenditures are expensed as incurred, while development phase expenditures can be capitalized if certain criteria are met [30] Borrowing Costs - Borrowing costs that are directly attributable to the acquisition or construction of qualifying assets are capitalized [24] - Capitalization of borrowing costs ceases when the asset is ready for use or sale [24] Employee Benefits - The company recognizes short-term employee benefits as liabilities and expenses in the period in which the services are rendered [31] - Contributions to defined benefit plans are recognized based on the present value of the defined benefit obligation [33]
中国广核: 中广核惠州第二核电有限公司审计报告及财务报表2024年度及2025年1-6月
Zheng Quan Zhi Xing· 2025-09-05 12:19
Company Overview - The company is engaged in the electricity and heat production and supply industry, with main operations including power generation, transmission, and distribution, as well as port operations [1][5]. - The company is a limited liability company established on September 16, 2023, with a registered capital of RMB 761.2 million [5][6]. Financial Reporting - The financial statements are prepared based on the going concern principle and comply with the accounting standards issued by the Ministry of Finance [2][3]. - The accounting period is from January 1 to December 31 each year, with the company using RMB as its functional currency [3]. Accounting Policies - The company follows specific accounting policies and estimates tailored to its operational characteristics, including revenue recognition and financial instruments [3][7]. - Financial assets are classified based on the business model and cash flow characteristics, with categories including amortized cost and fair value [7][8]. Asset Management - Fixed assets are recognized when economic benefits are likely to flow to the company, and they are measured at cost, considering depreciation and impairment [19][21]. - The company assesses fixed assets for impairment at each reporting period, and any impairment loss is recognized in the current period [21][22]. Revenue Recognition - Revenue is recognized when the company fulfills its performance obligations in contracts, which occurs when customers obtain control of the related goods or services [31][32]. - The company allocates transaction prices to performance obligations based on their standalone selling prices [32][33]. Government Grants - Government grants are classified into asset-related and income-related grants, with recognition based on the conditions attached to the grants [35].
【会计通讯】速览会计动态 追踪监管热点(2025年8月刊)
Sou Hu Cai Jing· 2025-09-05 03:55
Group 1 - The China Securities Regulatory Commission (CSRC) has released the "Accounting Regulatory Report for Annual Financial Reports of Listed Companies in 2024," indicating that listed companies generally comply well with accounting standards and financial disclosure rules, although some companies have errors in accounting treatment or financial disclosures related to revenue, long-term equity investments, business combinations, financial instruments, asset impairment, and non-recurring gains and losses [3] - The International Accounting Standards Board (IASB) has provided updates on its agenda, including research and standard-setting activities, maintenance and consistent application of standards, and governance strategies [4] - The International Sustainability Standards Board (ISSB) has outlined its work plan, including revisions to greenhouse gas emissions disclosure, and has published materials related to the application of international financial reporting standards [5][6] Group 2 - The latest updates from the IASB include topics such as financial instruments with equity characteristics, business combinations, cash flow statements, and indicators for assessing hyperinflationary economies [6] - The ISSB is focusing on biodiversity, ecosystems, and human capital as part of its sustainability reporting initiatives [7] - The IASB has released a climate-related example and a financial reporting example for real estate companies for 2024 [9]
武汉控股: 武汉市政工程设计研究院有限责任公司审计报告
Zheng Quan Zhi Xing· 2025-09-04 16:29
Audit Opinion - The audit of Wuhan Municipal Engineering Design Institute Co., Ltd. (hereinafter referred to as "the Institute") financial statements for the periods ending March 31, 2025, December 31, 2024, and December 31, 2023, indicates that the financial statements fairly reflect the financial position and operating results of the Institute in accordance with accounting standards [1][1][1]. Company Overview - The Institute was established on October 26, 2001, with a registered capital of 17.1289 million RMB, located in Wuhan, Hubei Province [1][1]. - The main business activities include construction engineering surveying, design, mapping services, project supervision, special equipment design, land spatial planning, quality testing, and construction [1][1]. Asset Restructuring - Wuhan San Zhen Industrial Holding Co., Ltd. plans to acquire 100% equity of the Institute through a combination of issuing shares and cash payment [1][1]. - The financial statements are prepared solely for the purpose of this proposed asset restructuring and are intended for submission to regulatory authorities [1][1]. Financial Reporting Basis - The financial statements are based on the assumption of going concern and prepared in accordance with the relevant accounting standards issued by the Ministry of Finance and the China Securities Regulatory Commission [1][1]. Important Accounting Policies - The Institute has established specific accounting policies and estimates for revenue recognition and research and development expenditures based on its operational characteristics [1][1]. - The financial statements comply with the requirements of accounting standards and provide a true and complete reflection of the Institute's operating results and cash flows for the fiscal years 2023 and 2025 [1][1]. Financial Statement Preparation - The financial statements are prepared using the accrual basis of accounting, with historical cost as the measurement basis, except for certain financial instruments [1][1]. - The Institute's accounting policies and estimates are detailed in the notes, including significant judgments made by management [1][1].
中成股份: 中技江苏清洁能源有限公司审计报告及财务报表(2023年至2025年6月)
Zheng Quan Zhi Xing· 2025-09-03 16:21
Group 1 - The company, Zhong Clean Energy Limited, is engaged in the research and development of new energy technologies, including power generation and energy management services [1][2] - The financial statements are prepared in accordance with the relevant enterprise accounting standards and reflect the company's financial position as of December 31, 2023, December 31, 2024, and June 30, 2025 [1][2] - The management is responsible for the preparation of the financial statements, ensuring they are free from material misstatements due to fraud or error [1][2] Group 2 - The company operates under a continuous operation assumption unless there are plans for liquidation or other circumstances that would prevent ongoing operations [1][2] - The financial statements include consolidated balance sheets, income statements, and cash flow statements, which provide a comprehensive view of the company's financial performance [1][2] - The company has established internal controls to ensure the accuracy and reliability of financial reporting [1][2] Group 3 - The company’s revenue recognition policy states that income is recognized when control of goods or services is transferred to customers, allowing them to obtain the benefits of ownership [7] - The company has outlined its accounting policies for various financial instruments, including the initial recognition and measurement of financial assets and liabilities [3][4] - The company’s long-term investments are accounted for using the equity method, reflecting its share of the investee's net income or loss [5][6]
西安银行: 西安银行股份有限公司2025年半年度审阅报告
Zheng Quan Zhi Xing· 2025-08-29 17:25
Core Viewpoint - Xi'an Bank Co., Ltd. has completed its interim financial statements for the six months ending June 30, 2025, reflecting its financial position and performance in accordance with relevant accounting standards [1][2]. Financial Overview - The bank's total cash reserves as of June 30, 2025, amounted to RMB 35,290,941 thousand, an increase from RMB 24,717,555 thousand as of December 31, 2024, indicating a growth of approximately 42.7% [4]. - The statutory deposit reserve ratio for RMB deposits remained stable at 5%, while the foreign currency deposit reserve ratio was also unchanged at 4% [4]. - The total loans and advances issued by the bank reached RMB 292,230,773 thousand, up from RMB 237,785,189 thousand at the end of 2024, representing a growth of about 22.8% [6]. Loan Composition - The breakdown of loans includes corporate loans of RMB 200,911,966 thousand and personal loans totaling RMB 90,052,558 thousand, with significant increases in both categories compared to the previous period [6]. - The bank's overdue loans totaled RMB 8,098,573 thousand, with the majority being guarantee loans and mortgage loans [7]. Investment Portfolio - The bank's trading financial assets were valued at RMB 33,985,296 thousand, while debt investments amounted to RMB 122,408,948 thousand, showing a slight decrease from the previous period [8][9]. - The bank's other equity investments were recorded at RMB 574,394 thousand, reflecting a change in fair value [10]. Risk Management - The bank has established provisions for loan impairments, with a total impairment provision of RMB 9,579,575 thousand for loans measured at amortized cost, which increased from RMB 7,512,272 thousand [6][7]. - The bank's credit risk classification indicates that all financial assets are currently in Stage 1, suggesting a low level of credit risk [5].
亚太药业: 2025年半年度财务报告
Zheng Quan Zhi Xing· 2025-08-29 09:25
Financial Overview - The company reported total revenue of CNY 152,074,731.41 for the first half of 2025, a decrease from CNY 221,933,271.08 in the same period of 2024, representing a decline of approximately 31.4% [4][5] - Total operating costs for the first half of 2025 were CNY 197,899,171.63, down from CNY 228,077,115.52 in the previous year, indicating a decrease of about 13.3% [4][5] - The net profit for the first half of 2025 was CNY 105,176,469.82, compared to a net profit of CNY 5,475,173.86 in the first half of 2024, showing a significant increase [5][6] Assets and Liabilities - Total assets at the end of the first half of 2025 amounted to CNY 1,504,030,958.30, down from CNY 1,757,857,969.48 at the beginning of the period, reflecting a decrease of approximately 14.4% [3][4] - Total liabilities decreased to CNY 318,614,658.60 from CNY 647,661,753.51, a reduction of about 50.8% [3][4] - The total equity attributable to shareholders increased to CNY 1,185,416,299.70 from CNY 1,110,196,215.97, marking an increase of approximately 6.7% [4][5] Cash Flow - The net cash flow from operating activities for the first half of 2025 was CNY 27,896,651.19, compared to CNY 32,398,357.90 in the same period of 2024, indicating a decrease [6][7] - Cash flow from investing activities showed a net inflow of CNY 175,946,706.63, a significant improvement from a net outflow of CNY 4,386,493.11 in the previous year [6][7] - Cash flow from financing activities resulted in a net outflow of CNY 314,596,678.34, compared to a net outflow of CNY 61,901,761.80 in the same period of 2024 [6][7] Earnings Per Share - Basic and diluted earnings per share for the first half of 2025 were both CNY 0.14, compared to CNY 0.01 in the same period of 2024, indicating a substantial increase in profitability per share [5][6]