海南机场设施股份有限公司 会计政策、会计估计变更及会计差错更正管理制度 (三)公司会计政策变更主要分为根据法律、行政法规或者国家统一的会计制度要 求变更会计政策和自主变更会计政策。公司专项工作小组负责拟定专项分析报告。 (四)根据法律、行政法规或者国家统一的会计制度的要求变更公司会计政策的, 有关的专项报告至少应对以下事项作出说明: 一、总则 (一)为适应公司规范运作的需要,加强财务会计管理,确保海南机场设施股份有限 公司（以下简称"公司"）会计信息的真实性、准确性和完整性,规范公司会计政策 变更、会计估计变更及会计差错更正的程序及信息披露,保护投资者的合法权益,根据 《中华人民共和国证券法》（以下简称"《证券法》"）、《上市公司信息披露管理办 法》、《企业会计准则》、中国证券监督管理委员会(以下简称"中国证监会")《公开发行 证券的公司信息披露编报规则第19号——财务信息的更正及相关披露（2020年修订）》、 《上海证券交易所上市公司公告格式第三十三号——会计差错更正、会计政策或会计估 计变更公告》、《上海证券交易所股票上市规则》和《海南机场设施股份有限公司 章程》（以下简称"《公司章程》"）等的有关规定, ...

Core Viewpoint - The document outlines the accounting policy, accounting estimate changes, and accounting error correction management system of Shenzhen Changfang Group Co., Ltd, aiming to enhance financial management and ensure the authenticity, accuracy, and completeness of accounting information while protecting investors' rights [2][3]. Group 1: General Principles - The system is established to adapt to the company's operational needs and strengthen financial accounting management [2]. - It applies to the company and its wholly-owned and controlling subsidiaries regarding accounting policy changes, accounting estimate changes, and accounting error corrections [2]. - The company is prohibited from manipulating financial indicators through changes in accounting policies and estimates [2]. Group 2: Decision-Making Procedures - The finance department is responsible for researching and drafting proposals for changes in accounting policies, estimates, and corrections, with the board secretary handling communications with regulatory bodies [3]. - Changes must follow legal regulations and the established decision-making procedures [3]. Group 3: Accounting Policy Changes - Changes can be mandated by laws or made autonomously by the company, requiring a detailed report on the change's nature, reasons, and impacts [4]. - If the change significantly affects net profit or net assets (over 50%), it must be submitted for shareholder approval after board approval [4][5]. Group 4: Accounting Estimate Changes - Changes in accounting estimates must follow similar reporting requirements as policy changes and require board approval before disclosure [5]. - Significant impacts (over 50% on net profit or net assets) necessitate shareholder approval and disclosure of the auditor's special opinion [5]. Group 5: Accounting Error Corrections - Corrections apply to publicly disclosed reports with errors, requiring a comprehensive audit or special verification by an accounting firm [6]. - If corrections lead to a change in profit or loss nature, a new audit report is required [6]. Group 6: Information Disclosure - The company must disclose details of accounting policy changes, including the nature of the change, its impact, and any necessary retrospective adjustments [7][8]. - For accounting error corrections, a separate report must be issued detailing the nature of the correction and its impact on financial statements [8].

Core Viewpoint - Dahua Intelligent Technology Co., Ltd. is facing regulatory scrutiny due to multiple violations of information disclosure regulations, leading to a formal investigation by the China Securities Regulatory Commission (CSRC) [2][6]. Group 1: Regulatory Violations - The Fujian Securities Regulatory Bureau identified four major issues with Dahua Intelligent, including failure to disclose significant contracts and financial assistance, undisclosed related party transactions, premature recognition of subsidiary disposal gains, and incorrect accounting for construction projects [8][9][10][11]. - Dahua Intelligent's subsidiary, Fujian Fumi Technology Co., Ltd., entered into a significant contract worth 794.99 million yuan without proper disclosure [8]. - The company failed to disclose a related party transaction involving a fund transfer of 140 million yuan to repay the former chairman [9]. - Dahua prematurely recognized gains of 61.1163 million yuan from the disposal of subsidiaries, inflating profits inaccurately [10]. - The company misclassified expenses related to construction projects, leading to inflated profits of 28.91 thousand yuan in 2022 and 2.92937 million yuan in 2023 [11]. Group 2: Financial Reporting Errors - Dahua Intelligent announced corrections for accounting errors affecting 12 financial reports from 2021 to 2024, including a reduction of cash and net profit adjustments [12][13]. - The 2021 consolidated balance sheet saw a cash reduction of 360 million yuan and a net profit decrease of 13.42 million yuan due to these corrections [12][13]. Group 3: Financial Performance - Dahua Intelligent has reported a continuous decline in its net profit, with a cumulative loss of 1.743 billion yuan from 2018 to 2024 [14]. - The company expects a net loss of 60 million to 40 million yuan for the first half of 2025, continuing its trend of losses [17]. - The decline in profitability is attributed to increased competition, rising material costs, and strategic decisions to exit non-core business lines [18].

Core Viewpoint - Jiangsu Jingyan Technology Co., Ltd. has identified and corrected prior accounting errors in its financial statements for the year 2023, ensuring compliance with relevant accounting standards and regulations [1][2]. Summary by Sections Audit Report - The audit report confirms that the company's special explanation for correcting prior accounting errors has been prepared in accordance with the relevant accounting standards and regulations, accurately reflecting the correction of prior accounting errors [1]. Reasons for Correction - The company discovered errors in the accounting treatment and financial statement disclosures in its 2023 financial report. To accurately reflect the operating results and related accounting items, the company approved retrospective adjustments for prior accounting errors during the board meeting on August 1, 2025 [1][2]. Specific Errors and Accounting Treatment - The company recognized a fair value change gain of CNY 23,623,588.66 related to the performance commitment compensation amount for Jiangsu Jingyan Zhixing System Co., Ltd. for the years 2021-2023, which was not achieved [2]. - According to the relevant accounting standards, the company adjusted the capital reserve, retained earnings, and surplus reserve to reflect the impact of the performance commitment compensation and tax effects [2][3]. Impact on Financial Statements - Adjustments made to the financial statements include: - Capital reserve increased from CNY 1,221,003,318.09 to CNY 1,244,626,906.75 [3]. - Surplus reserve decreased from CNY 100,922,158.93 to CNY 98,559,800.07 [3]. - Unallocated profits decreased from CNY 562,061,309.64 to CNY 540,800,079.84 [3]. - The adjustments did not affect the cash flow statements for the years 2023 and 2024 [5].

Core Viewpoint - Jiangsu Jingyan Technology Co., Ltd. has announced corrections to previous accounting errors and retrospective adjustments in its financial statements for the year 2023, which were approved during the eighth meeting of the fourth board of directors and the eighth meeting of the fourth supervisory board held on August 1, 2025 [1]. Financial Statements Summary Balance Sheet Adjustments - The total assets as of December 31, 2023, were adjusted to RMB 3,217,914,776.11, down from RMB 3,527,191,508.11 on January 1, 2023 [1][2]. - Current assets decreased from RMB 1,915,729,010.27 to RMB 1,764,290,293.78, with significant changes in cash and cash equivalents, which increased from RMB 240,194,640.80 to RMB 645,812,599.73 [1][2]. - Non-current assets also saw a reduction from RMB 1,611,462,497.84 to RMB 1,453,624,482.33, primarily due to adjustments in goodwill and construction in progress [1][2]. Liabilities and Equity Adjustments - Total liabilities decreased from RMB 1,635,998,647.44 to RMB 1,170,187,376.04, with current liabilities dropping significantly from RMB 1,476,979,801.51 to RMB 1,055,074,566.37 [2][3]. - The total equity increased from RMB 1,891,192,860.67 to RMB 2,047,727,400.07, reflecting a rise in retained earnings from RMB 417,032,117.88 to RMB 540,800,079.84 [2][3]. Profit and Loss Statement - The total operating revenue for 2023 was reported at RMB 2,195,581,038.39, down from RMB 2,507,646,953.04 in 2022 [4]. - Total operating costs decreased from RMB 2,419,661,934.19 to RMB 1,969,690,420.67, leading to an operating profit of RMB 132,329,773.41 compared to a loss of RMB 282,672,688.65 in the previous year [4][5]. - The net profit for 2023 was RMB 133,813,685.31, a significant recovery from a net loss of RMB 262,616,920.90 in 2022 [4][5]. Earnings Per Share - Basic and diluted earnings per share for 2023 were reported at RMB 0.77, a turnaround from a loss of RMB 1.25 in 2022 [4][5].

Core Viewpoint - Jiangsu Jingyan Technology Co., Ltd. has announced corrections to prior accounting errors, which will impact its financial statements for 2023, 2024, and the first quarter of 2025, ensuring a more accurate reflection of the company's financial status and operating results [1][5][6]. Summary by Sections 1. Overview of Accounting Error Corrections - The company held meetings on August 1, 2025, to approve the proposal for correcting prior accounting errors, specifically related to the performance compensation amounts from the controlling shareholder for the years 2021 to 2023 [1][2]. 2. Impact on Financial Statements - **2023 Financial Statements:** - **Balance Sheet Adjustments:** - Capital Surplus increased from ¥1,221,003,318.09 to ¥1,244,626,906.75, a change of ¥23,623,588.66 - Surplus Reserve decreased from ¥100,922,158.93 to ¥98,559,800.07, a change of -¥2,362,358.86 - Undistributed Profits decreased from ¥562,061,309.64 to ¥540,800,079.84, a change of -¥21,261,229.80 [3] - **Income Statement Adjustments:** - Operating Profit decreased from ¥160,122,230.66 to ¥132,329,773.41, a change of -¥27,792,457.25 - Net Profit decreased from ¥157,437,273.97 to ¥133,813,685.31, a change of -¥23,623,588.66 - Basic Earnings per Share decreased from ¥0.89 to ¥0.77, a change of -¥0.12 [3][4]. - **2024 Financial Statements:** - **Balance Sheet Adjustments:** - Capital Surplus increased from ¥1,219,891,261.47 to ¥1,243,514,850.13, a change of ¥23,623,588.66 - Undistributed Profits decreased from ¥651,967,908.67 to ¥630,706,678.87, a change of -¥21,261,229.80 [4]. - **2025 Q1 Financial Statements:** - **Balance Sheet Adjustments:** - Capital Surplus increased from ¥1,219,891,261.47 to ¥1,243,514,850.13, a change of ¥23,623,588.66 - Undistributed Profits decreased from ¥634,471,751.51 to ¥613,210,521.71, a change of -¥21,261,229.80 [4]. 3. Review Procedures - The independent directors and the audit committee reviewed and approved the accounting error corrections, confirming that the adjustments align with relevant accounting standards and do not harm the interests of the company or its shareholders [5][6]. 4. Auditor's Opinion - The auditing firm Zhongxinghua issued a report confirming that the corrections comply with accounting standards and regulations, ensuring that the financial data accurately reflects the company's financial condition [6]. 5. Reference Documents - The company has made available the special review report regarding the accounting error corrections for further reference [6].

Core Viewpoint - The company, Liuzhou Chemical Co., Ltd. (柳化股份), has disclosed corrections of prior accounting errors, which will affect its financial reports from 2021 to 2024, leading to adjustments in revenue and costs for those years [1][3][4]. Group 1: Reasons for Accounting Error Correction - The company received a directive from the China Securities Regulatory Commission (CSRC) on July 4, 2025, indicating that it had improperly accounted for certain trade transactions using the gross method instead of the net method, resulting in inaccurate financial reporting for the years 2021 to 2024 [4][6]. - The company is required to strengthen its accounting practices and ensure compliance with the relevant accounting standards and regulations [5][6]. Group 2: Financial Impact of Corrections - The adjustments will reduce the reported revenue and costs for the following periods: - 2021: Revenue and costs reduced by 15,486,205.45 CNY - 2022: Revenue and costs reduced by 12,011,555.98 CNY - 2023: Revenue and costs reduced by 7,156,511.68 CNY - Q1 2024: Revenue and costs reduced by 893,850.10 CNY - H1 2024: Revenue and costs reduced by 4,028,843.56 CNY - Q3 2024: Revenue and costs reduced by 6,238,227.10 CNY [3][8]. - The corrections will not impact the company's total assets, total liabilities, net assets, net profit, or net cash flow from operating activities [8].

Group 1 - The company held its second board meeting of the seventh session on July 25, 2025, with all seven directors present, complying with relevant laws and regulations [2] - The board approved the proposal for correcting prior accounting errors and retrospective adjustments with unanimous support [3] - The board emphasized that the corrections align with accounting standards and improve the quality of financial information disclosure [3][4] Group 2 - The supervisory board also convened on July 25, 2025, with all three supervisors present, meeting legal requirements [7] - The supervisory board approved the same proposals regarding accounting error corrections and the rectification report from the Guangxi Securities Regulatory Bureau [8] - The supervisory board will monitor the implementation of corrective measures to enhance the company's operational standards and financial management [9] Group 3 - The company received a directive from the Guangxi Securities Regulatory Bureau on July 4, 2025, requiring corrective actions within 30 days [23] - The company acknowledged issues found during inspections and has actively worked on rectifying management and internal control weaknesses [24] - The company will continue to enhance governance and compliance to prevent similar issues in the future [29] Group 4 - The company reported specific financial adjustments due to prior accounting errors, including reductions in revenue and costs for the years 2021 to 2024 [12][14] - The adjustments will not affect the total assets, liabilities, net assets, net profit, or cash flow of the company [13][15] - The company expressed regret for any inconvenience caused to investors and committed to improving governance and operational standards [20]

Core Viewpoint - The company has announced corrections of prior accounting errors and retrospective adjustments affecting financial statements from 2021 to 2024, ensuring compliance with relevant accounting standards and regulations [1][2][3]. Summary by Sections 1. Reasons for Accounting Error Corrections - The company was directed by the regulatory authority to correct accounting errors due to the misapplication of revenue recognition methods, specifically using gross instead of net accounting for certain trade transactions [3][5]. 2. Financial Impact of Corrections - The adjustments resulted in reductions of revenue and costs for the following years: - 2021: Revenue and costs reduced by 15,486,205.45 CNY [5] - 2022: Revenue and costs reduced by 12,011,555.98 CNY [5] - 2023: Revenue and costs reduced by 7,156,511.68 CNY [5] - 2024 Q1: Revenue and costs reduced by 893,850.10 CNY [5] - 2024 H1: Revenue and costs reduced by 4,028,843.56 CNY [5] - 2024 Q3: Revenue and costs reduced by 6,238,227.10 CNY [5] - The corrections do not affect total assets, liabilities, net assets, net profit, or net cash flow from operating activities [5]. 3. Review and Approval Process - The Audit Committee, Board of Directors, and Supervisory Committee have all reviewed and approved the corrections, confirming compliance with accounting standards and regulations [6][7]. 4. Auditor's Opinion - The auditing firm provided a report affirming that the corrections were made in accordance with applicable accounting standards and accurately reflect the company's financial situation [8]. 5. Future Commitments - The company emphasizes its commitment to improving financial oversight, training for accounting personnel, and enhancing information disclosure and internal controls to prevent future issues [8].

Core Viewpoint - The report provides a verification of the accounting error corrections made by Tsinghua Design Group Co., Ltd. for the years 2020 to 2022, ensuring compliance with relevant accounting standards and regulations [1][4]. Management's Responsibility - The management of Tsinghua Design is responsible for preparing the special explanation in accordance with various accounting standards and ensuring its accuracy and completeness [1][2]. Auditor's Responsibility - The auditors are tasked with providing a verification conclusion based on the execution of verification work, ensuring adherence to professional ethical standards [2][3]. Overview of Work - The verification was conducted following specific guidelines, including inquiries and examination of accounting records to ensure the accuracy of the accounting error corrections [2][3]. Verification Conclusion - The auditors concluded that the special explanation regarding the accounting error corrections is prepared in accordance with relevant regulations and accurately reflects the corrections made [3][4]. Reasons and Content of Accounting Error Corrections - The company identified several accounting errors related to revenue recognition and cost adjustments for various projects, leading to adjustments in revenue and costs for the years 2020 to 2022 [4][5]. Impact of Corrections on Financial Statements - The corrections affected the consolidated balance sheet and profit and loss statements for the years 2020 to 2022, with specific adjustments detailed for various financial metrics [5][6][7]. Performance Commitment Impact - The accounting error corrections will impact the performance commitments made during the major asset restructuring in 2018, with specific figures indicating the shortfall in meeting profit commitments [10][13].