会计政策变更

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川网传媒: 关于会计政策变更的公告
Zheng Quan Zhi Xing· 2025-04-01 13:17
Overview - The company, Sichuan News Media (Group) Co., Ltd., has announced a change in accounting policy in accordance with the Ministry of Finance's new regulations, which will not significantly impact its financial status, operating results, or cash flow [1][3]. Group 1: Change in Accounting Policy - The change is due to the Ministry of Finance's clarification on the classification of current and non-current liabilities, disclosure of supplier financing arrangements, and accounting treatment of sale-and-leaseback transactions [1]. - The new accounting policy will be implemented starting January 1, 2024 [2]. - Prior to this change, the company followed the basic accounting standards and specific accounting guidelines issued by the Ministry of Finance [2]. Group 2: Impact of the Change - The new accounting policy is expected to objectively and fairly reflect the company's financial status and operating results, aligning with legal regulations and the company's actual situation [3]. - The change will not harm the interests of the company or its shareholders [3].
北矿科技: 北矿科技第八届监事会第八次会议决议公告
Zheng Quan Zhi Xing· 2025-03-31 11:12
Core Viewpoint - The company held its eighth supervisory board meeting, where several key resolutions were passed, including the approval of the 2024 annual financial reports and profit distribution plan, which will be submitted for shareholder approval [1][4][5]. Group 1: Financial Reports and Profit Distribution - The net profit attributable to the parent company for 2024 is approximately 105.82 million yuan, with the parent company achieving a net profit of about 25.86 million yuan [2]. - The profit distribution plan proposes a cash dividend of 1.00 yuan (including tax) for every 10 shares, totaling approximately 18.93 million yuan based on the total share capital of 189,263,526 shares as of December 31, 2024 [3]. - The total cash dividend for 2024 is projected to be around 24.60 million yuan, representing 23.25% of the net profit attributable to shareholders [3]. Group 2: Meeting Resolutions - The supervisory board approved the 2024 annual work report, financial settlement report, and the work report of the supervisory board, all receiving unanimous support [1][4][5]. - The board also approved the appointment of the accounting firm and the proposal for the 2025 mid-term dividend plan, which aims to streamline the dividend process and enhance investor returns [5][7]. - The resolutions regarding asset impairment provisions and accounting policy changes were also passed, ensuring compliance with relevant laws and regulations [6].
生益科技: 生益科技关于会计政策变更的公告
Zheng Quan Zhi Xing· 2025-03-28 16:18
股票简称:生益科技 股票代码:600183 公告编号:2025—015 广东生益科技股份有限公司 关于会计政策变更的公告 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。 重要内容提示: ● 本次会计政策变更,广东生益科技股份有限公司(以下简称"公司" )自 2024 年 号》 (财会【2024】24 号) (以下简称"准则解释第 18 号")执行,公司采用追溯调整法对 可比期间的财务报表进行相应调整,执行该规定不影响公司净利润。 一、概述 (一)会计政策变更的内容 (财会【2024】24 号) 规定了"关于不属于单项履约义务的保证类质量保证的会计处理"。该规定自印发之日起 施行,允许企业自发布年度提前执行,本公司自规定之日起开始执行。 (二)会计政策变更的审议情况 计政策变更及对公司影响的议案》,同意对会计政策进行变更,表决情况:全体董事(11 名)表决同意。 上述事项无需提交股东大会批准。 二、具体情况及对公司的影响 (一)会计政策变更的主要内容 准则解释第 18 号明确了不属于单项履约义务的保证类质量保证应当按照或有事项准 ...
达安基因: 监事会决议公告
Zheng Quan Zhi Xing· 2025-03-28 14:19
Core Points - The supervisory board of Guangzhou Da'an Gene Co., Ltd. held its sixth meeting of the eighth session on March 27, 2025, where several key resolutions were passed [1][2][3] Group 1: Supervisory Board Resolutions - The 2024 Annual Supervisory Board Work Report was approved with a unanimous vote of 5 in favor [1] - The 2024 Annual Financial Settlement Proposal was approved, noting a significant decline in performance due to increased bad debt provisions and a decrease in the fair value of other non-current financial assets [2] - The 2024 Annual Report and its summary were approved, with the supervisory board confirming that the report accurately reflects the company's situation without any misleading statements [2][3] Group 2: Profit Distribution and Financial Management - The 2024 Profit Distribution Proposal was approved, indicating that the company will not distribute cash dividends or issue bonus shares due to negative net profits [3][5] - The 2024 Internal Control Evaluation Report was approved, confirming the effectiveness of the company's internal control system [5][6] - The proposal for expected related party transactions for 2025 was approved, with the supervisory board ensuring compliance with relevant laws and regulations [6][7] Group 3: Financial Management and Policy Changes - The proposal for using idle self-owned funds for cash management in 2025 was approved [7] - The proposal for changes in accounting policies was approved [7]
智慧农业: 董事会决议公告
Zheng Quan Zhi Xing· 2025-03-27 14:39
Core Viewpoint - Jiangsu Nonghua Smart Agriculture Technology Co., Ltd. held its 19th meeting of the 9th Board of Directors, where several key proposals were approved, including the 2024 annual report and various financial and operational reports, which will be submitted for shareholder approval [1][2][3]. Financial Performance - The company reported a net profit of 8,377,736.12 yuan for the parent company in 2024, while the consolidated net profit attributable to shareholders was -47,687,074.29 yuan, indicating a loss [3]. - As of the end of 2024, the parent company's undistributed profits were -100,361,075.26 yuan, and the consolidated undistributed profits were -822,583,327.82 yuan, leading to a decision not to distribute profits for the year [3]. Governance and Management - The Board approved the 2024 annual work report and the general manager's work report, both of which will be presented at the upcoming shareholder meeting [2]. - The total remuneration for non-independent directors, supervisors, and senior management for 2024 was set at 7,779,200 yuan, with the 2025 remuneration plan remaining consistent with 2024 [3][4]. Asset Management - The company approved a provision for asset impairment totaling 29,612,100 yuan for 2024, which will reduce the total profit for the year by the same amount [5]. - A comprehensive credit limit of up to 500 million yuan for 2025 was approved for applications to financial institutions, which can be used for various financing methods [6]. Shareholder Engagement - The company plans to hold its 2024 annual shareholder meeting on April 18, 2025, to discuss the approved proposals and other business matters [12]. Board Composition - The Board proposed candidates for the 10th Board of Directors, including both independent and non-independent directors, which will be subject to shareholder approval [10][11].
嘉泽新能: 嘉泽新能源股份有限公司关于会计政策变更的公告
Zheng Quan Zhi Xing· 2025-03-25 13:12
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。 重要内容提示 ●本次会计政策变更是根据中华人民共和国财政部 2023 年 10 月 求进行的合理变更,此次变更不会对公司财务状况、经营成果和现金 流量产生重大影响。 一、本次会计政策变更概述 根据中华人民共和国财政部(以下简称"财政部")发布的《关 于印发 <企业会计准则解释第 ensp="ensp" 号="号"> 的通知》(财会〔2023〕21 号) (以下简称"解释第 17 号")的有关规定,公司需对相关会计政策 进行相应变更。具体情况如下: 嘉泽新能: 嘉泽新能源股份有限公司关于会计政策 变更的公告 证券代码:601619 证券简称:嘉泽新能 公告编号:2025-022 债券代码:113039 债券简称:嘉泽转债 嘉泽新能源股份有限公司 关于会计政策变更的公告 二、本次会计政策变更对公司的影响 本次会计政策变更是公司根据财政部相关规定和要求进行的变 更,符合相关法律法规的规定和公司实际情况,不会对公司财务状 况、经营成果和现金流量产生重大影响。 三、董事会关于公司会计政策变 ...
东晶电子: 关于会计政策变更的公告
Zheng Quan Zhi Xing· 2025-03-24 14:12
东晶电子: 关于会计政策变更的公告 证券代码:002199 证券简称:东晶电子 公告编号:2025010 浙江东晶电子股份有限公司 本公司及董事会全体成员保证信息披露的内容真实、准确、完整,没有虚假记载、 误导性陈述或重大遗漏。 特别提示: (财会〔2024〕24 号,以下简称"解释第 18 号")该解释自印发之日起施行,允许企业自发布年度提前执 行。 解释第 18 号规定,在对因不属于单项履约义务的保证类质量保证产生的预计负债 进行会计核算时,应当根据《企业会计准则第 13 号——或有事项》有关规定,按确定 的预计负债金额,借记"主营业务成本"、"其他业务成本"等科目,贷记"预计负债" 科目,并相应在利润表中的"营业成本"和资产负债表中的"其他流动负债"、 "一年内 到期的非流动负债"、 "预计负债"等项目列示。企业在首次执行该解释内容时,如原计 提保证类质量保证时计入"销售费用"等的,应当按照会计政策变更进行追溯调整。 (1)变更前采取的会计政策 本次会计政策变更前,公司按照财政部发布的《企业会计准则—基本准则》和各项 具体会计准则、企业会计准则应用指南、企业会计准则解释公告以及其他相关规定执行。 (2) ...
招商局积余产业运营服务股份有限公司 关于会计政策变更的公告
Zheng Quan Shi Bao Wang· 2025-03-16 17:57
Group 1 - The company has approved a total guarantee amount of RMB 394 million, which accounts for 37.82% of the latest audited net assets attributable to shareholders [1] - The total balance of external guarantees provided by the company and its subsidiaries is RMB 222 million, representing 21.31% of the latest audited net assets attributable to shareholders [1] - There are no overdue guarantees or guarantees involving litigation [1] Group 2 - The company has changed its accounting policy in accordance with the Ministry of Finance's Interpretation No. 18, which affects the accounting treatment of certain quality guarantees [2][3] - The previous accounting policy was based on the basic accounting standards and specific accounting regulations issued by the Ministry of Finance [2] - The new accounting policy will not have a significant impact on the company's financial position, operating results, or cash flow [3] Group 3 - The company plans to use up to RMB 2.5 billion of temporarily idle self-owned funds for entrusted wealth management at China Merchants Bank, with a rolling usage period of 12 months [5][6] - The investment will focus on structured deposits and other high-safety, high-liquidity financial products [5][6] - The board of directors has authorized the general manager to handle the entrusted wealth management matters within the approved limits [6] Group 4 - The company has approved a total credit limit of up to RMB 30.90 billion for applications to non-related financial institutions over the next twelve months [51][52] - This credit limit includes various types of financing such as working capital loans, mortgage loans, and bank acceptance bills [52] - The authorization for this credit application is valid for 12 months from the date of board approval [52]
TCL科技(000100) - 关于会计政策变更的公告
2025-03-03 15:00
关于会计政策变更的公告 TCL 科技集团股份有限公司及董事会全体成员保证公告内容的真实、准确 和完整,没有虚假记载、误导性陈述或者重大遗漏。 特别提示: 证券代码:000100 证券简称:TCL 科技 公告编号:2025-010 TCL 科技集团股份有限公司 本次会计政策变更后,公司将按照《企业会计准则应用指南汇编 2024》《企 业会计准则解释第 18 号》要求执行。除上述会计政策变更外,其他未变更部分, 仍按照财政部前期发布的《企业会计准则—基本准则》和各项具体会计准则、企 业会计准则应用指南、企业会计准则解释公告以及其他相关规定执行。 二、会计政策变更对公司的影响 本次会计政策变更是公司根据财政部发布的相关规定进行的合理变更,变更 后的会计政策能够客观、公允地反映公司的财务状况和经营成果,符合相关法律 法规的规定和公司实际情况,不会对公司的财务状况、经营成果产生重大影响, 不存在损害公司及股东利益的情形。 TCL科技集团股份有限公司(以下简称"公司")本次会计政策变更是根据 中华人民共和国财政部(以下简称"财政部")发布的《企业会计准则应用指南 汇编2024》《企业会计准则解释第18号》进行的变更,本次 ...
中兴通讯(000063) - 关于会计政策变更的公告
2025-02-28 12:00
证券代码(A/H):000063/00763 证券简称(A/H):中兴通讯 公告编号:202509 中兴通讯股份有限公司 关于会计政策变更的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整,没有虚假记载、误 导性陈述或重大遗漏。 特别提示: 中兴通讯股份有限公司(简称"公司")本次会计政策变更,系根据中国财 政部发布的《企业会计准则解释第 18 号》变更相应的会计政策,无需提交公司 董事会、监事会和股东大会审议。 本次会计政策变更符合相关法律法规的规定,不会对公司的财务状况、经营 成果和现金流量产生重大影响。 一、本次会计政策变更概述 (一)变更原因 2024 年 12 月 6 日,中国财政部发布了《企业会计准则解释第 18 号》(简称 "解释"),规定对不属于单项履约义务的保证类质量保证产生的预计负债,应当 按确定的金额计入"主营业务成本"和"其他业务成本",不再计入"销售费用"。 企业在首次执行该解释内容时,应当按照《企业会计准则第 28 号——会计政策、 会计估计变更和差错更正》等有关规定,将上述保证类质量保证会计处理涉及的 会计科目和报表列报项目的变更作为会计政策变更进行追溯调整。 (二 ...