Core Viewpoint - The company has announced a change in accounting estimates regarding the depreciation period of certain fixed assets, which is expected to positively impact its financial results for the year 2025 [1][2]. Summary by Sections Accounting Estimate Change - The company has decided to change the depreciation period for pipeline and trench assets from 30 years to 35 years to better reflect their actual usage and lifespan [2][3]. - This change will take effect from April 1, 2025, and has been approved by the board of directors without the need for a shareholders' meeting [1][2]. Reasons for Change - The adjustment is based on the company's recent operational practices and maintenance improvements, which have enhanced the performance and longevity of the pipeline and trench assets [2][3]. - The assets meet national and industry standards, with a design lifespan of 50 years, and the actual usage has shown that some assets have exceeded the current depreciation period [3]. Financial Impact - The estimated reduction in fixed asset depreciation expenses for 2025 is approximately 21.52 million yuan, leading to an increase in total profit by the same amount and an increase in net assets attributable to shareholders by approximately 18.29 million yuan [3][4]. - A hypothetical application of this accounting estimate over the past three years would have shown significant increases in profit and net assets for those years as well [4]. Opinions from Supervisory Bodies - The supervisory board and the accounting firm have both reviewed and approved the accounting estimate change, confirming that the decision-making process complies with relevant laws and regulations and does not harm the interests of the company or its shareholders [5].

Core Viewpoint - The company is changing its accounting estimate for the depreciation period of certain fixed assets, specifically buildings, to better reflect their actual usage and to comply with accounting standards [1][2][3]. Summary by Sections Overview of Accounting Estimate Change - The change in accounting estimate for fixed asset depreciation will take effect from June 13, 2025, and will not require retrospective adjustments, meaning it will not affect the financial status or operating results of previous years [1][3]. Reasons for Change - The company has determined that the original depreciation period of 20 years for buildings does not accurately reflect their actual usage due to the increasing complexity and number of new constructions. The new estimate will extend the depreciation period to between 20 and 30 years [2][4]. Previous and New Accounting Estimates - Prior to the change, the depreciation method for buildings was the straight-line method with a useful life of 20 years and a residual value rate of 4.00%, resulting in an annual depreciation rate of 4.80% [2]. - After the change, the depreciation period will be adjusted to 20-30 years while maintaining the same residual value rate of 4.00%, leading to an annual depreciation rate ranging from 3.20% to 4.80% [2][3]. Decision and Approval Process - The change was approved during meetings of the Board of Directors and the Supervisory Board held on June 13, 2025, and does not require shareholder approval [3][4]. Impact of the Change - The change will only affect the depreciation and amortization of buildings that are put into use after June 13, 2025, and will not impact the financial results of prior periods [3][4]. Conclusion from the Accounting Firm - The accounting firm has confirmed that the management's explanation of the accounting estimate change complies with relevant accounting standards and accurately reflects the situation [4]. Review by Audit Committee - The Audit Committee has unanimously agreed that the change aligns with accounting standards and reflects the company's actual operating conditions, ensuring no harm to the company or minority shareholders [4]. Review by Supervisory Committee - The Supervisory Committee also supports the change, emphasizing that it accurately reflects the expected longer lifespan of the newly constructed buildings [4].

Core Viewpoint - The financial performance of Beijing Jinyu Group Co., Ltd. for the year 2024 shows significant losses, with a reported revenue of 110.71 billion yuan and a net profit attributable to shareholders of -0.555 billion yuan, indicating a deterioration compared to the previous year [2][4]. Financial Performance Summary - The company achieved an operating income of 110.71 billion yuan in 2024, with a net profit attributable to shareholders of -0.555 billion yuan and a net cash flow from operating activities of -5.316 billion yuan [2][4]. - In comparison, the previous year's net profit was 0.025 billion yuan, with a net cash flow from operating activities of 7.141 billion yuan [2][4]. - The new green building materials segment generated a revenue of 78.265 billion yuan, while the real estate development and operation segment contributed 32.737 billion yuan [2][4]. Non-Recurring Gains and Losses - The net amount of non-recurring gains and losses attributable to shareholders was 2.304 billion yuan, significantly impacting performance, primarily due to non-current asset disposal gains of 1.169 billion yuan and fair value changes of financial assets and liabilities of 0.633 billion yuan [2][4]. Audit Findings - The audit firm, Ernst & Young Huaming, issued an unqualified audit opinion on the financial statements, confirming compliance with accounting standards [1][5]. - The audit procedures included verifying cash flow from operating activities, investment activities, and financing activities to ensure accurate representation in the financial statements [4][5]. Accounting Estimates and Changes - The company plans to change the depreciation period for machinery and equipment from 15 years to a range of 5-20 years, which is expected to increase profits by 0.36 billion yuan, 0.41 billion yuan, and 0.49 billion yuan for the years 2022, 2023, and 2024 respectively [10][11]. - The total book value of machinery and equipment as of the end of 2024 was 36.379 billion yuan, with a book value of 16.709 billion yuan [10][11]. Commodity Trading Business - The company reported revenue of 41.124 billion yuan from its commodity trading business, reflecting a year-on-year increase of 4.84%, although the gross margin was only 0.31%, down by 2.57 percentage points from the previous year [13][14]. - The audit confirmed that the revenue recognition for the commodity trading business was in accordance with accounting standards [16][21]. Real Estate Projects - The company reported a gain of 0.676 billion yuan from fair value changes in investment properties, with a book value of 45.050 billion yuan at the end of the reporting period [21][22]. - The company also reported a significant increase in inventory impairment provisions, totaling 0.753 billion yuan for the period [21][24].

Group 1 - The core point of the announcement is the change in accounting estimates regarding the depreciation period of certain machinery and equipment, which will not affect previously disclosed financial reports [1][3] - The company will change the depreciation period of some machinery and equipment from 5 and 10 years to a range of 5 to 15 years, which is expected to reduce depreciation expenses by 9.1038 million yuan in 2025 and increase the total profit by the same amount [1][2] - The change in accounting estimates will be effective from April 1, 2025, and will be applied prospectively, meaning no retrospective adjustments will be made to past financial statements [2][3] Group 2 - The reason for the change in accounting estimates is based on the review of the useful life of fixed assets, which has changed due to improved maintenance and management practices [2] - The estimated impact of the accounting change on the company's financials includes an increase in net assets attributable to shareholders by 8.4665 million yuan for 2025 [4] - The audit committee and board of directors have reviewed and approved the change, stating it reflects the company's financial status and does not harm the interests of shareholders [5][6]

Group 1 - The meeting of the fifth supervisory board of Jiangsu Meiside Chemical Co., Ltd. was held on May 16, 2025, with all three supervisors present, one in person and two via communication voting [1][2]. - The supervisory board approved the proposal regarding changes in accounting estimates, which aligns with the company's actual situation and reflects its financial status and operating results more accurately [2][2]. - The voting results for the proposal were unanimous, with 3 votes in favor and no votes against or abstaining [2]. Group 2 - The meeting was convened in accordance with the relevant laws and regulations, including the Company Law and the company's articles of association [1][2]. - The details of the accounting estimate changes will be disclosed on the Shanghai Stock Exchange website and in the Shanghai Securities Journal [2]. - The resolution of the fifth supervisory board meeting is available for review [2].

4月28日，柳钢股份公布了2024年财报和今年一季度财报。2024年，柳钢股份营业收入701.32亿元，同比减少 11.97%，归属于上市公司股东的净亏损4.33亿元；2025年第一季度营业收入171.19亿元，同比下降14.36%；归属 于上市公司股东的净利润2.60亿元，同比增长594.67%。 虽然去年业绩仍处于亏损状态，但是，相比上一年净亏损10.12亿元，柳钢股份的亏损面大幅缩小，同比减亏5.79 亿元。而今年一季度2.60亿元的净利，达到了近6倍的增幅。 华夏时报（www.chinatimes.net.cn）记者 董红艳 北京报道 华南龙头钢企柳钢股份发布2024年及2025年一季度业绩显示，2024年虽仍亏损但同比减亏5.79亿元，2025年一季 度净利润达2.60亿元，同比激增近6倍。公司称业绩改善源于产品结构优化、降本增效及原燃料价格下跌，一季度 经营现金流净额同比增加108.53%。对于接下来的业绩走势，柳钢股份回应《华夏时报》记者表示，往后的情况 还不好说，不过，当前的情况和一季度的情况差不多。 值得关注的是，其2024年通过延长固定资产折旧年限减少折旧费用2.51亿元，直接增加等额利润 ...

Core Viewpoint - The company has ensured the authenticity, accuracy, and completeness of its financial reports and other disclosures, taking legal responsibility for any misleading statements or omissions [2][3][4]. Financial Data - The first quarter financial statements for 2025 are unaudited, with the company confirming that there were no profits from mergers with controlled entities in the current or previous periods [5][6]. - The company has not adopted new accounting standards or interpretations that would affect the financial statements for the year [6]. Shareholder Information - The company has reported that there are no changes in the major shareholders or their shareholding status compared to the previous period [4]. Supervisory Board Meeting - The third supervisory board meeting was held on April 18, 2025, with all five supervisors present, and the meeting followed legal and procedural requirements [7]. - The supervisory board approved several key resolutions, including the annual work report, annual report and summary, profit distribution plan, and the special report on the use of raised funds [8][10][13][15]. Financial Reports and Budgets - The supervisory board confirmed that the 2024 annual financial statements accurately reflect the company's financial status and operational results, and the 2025 budget is deemed reasonable [17]. - The board also approved the evaluation report on internal controls, affirming that the company has established a sound internal control system [29]. Related Party Transactions - The supervisory board reviewed and approved the execution of related party transactions for 2024 and the expected transactions for 2025, confirming that they are conducted fairly and do not harm the interests of the company or its shareholders [20][25][26]. Accounting Estimates - The board approved changes in accounting estimates, stating that they provide a more reliable and relevant reflection of the company's financial status [27]. Quarterly Report - The supervisory board reviewed the first quarter report for 2025, confirming that it complies with legal and regulatory requirements and accurately reflects the company's operational and financial conditions [30].

证券代码：002226 证券简称：江南化工 公告编号:2025-008 安徽江南化工股份有限公司 关于会计估计变更的公告 本公司及董事会全体成员保证公告内容真实、准确和完整，没有虚假记 载、误导性陈述或重大遗漏。 安徽江南化工股份有限公司（以下简称"公司"或"本公司"）于 2025 年 2 月 28 日召开的第六届董事会第三十七次会议、第六届监事会第十八次会议审议 通过了《关于会计估计变更的议案》，具体情况如下： 一、会计估计变更概述 1、会计估计变更原因 公司全资子公司新疆江南易泰建材有限公司拥有的乌鲁木齐市米东区甘泉 堡建筑用砂 1 号砂场矿山服务年限因生产规模变更，与乌鲁木齐市自然资源局签 订《采矿权出让合同补充协议》，约定原砂场矿山服务年限由 10 年变更为 20 年。为了适应公司业务的实际情况，公允、客观地反映公司的财务状况和经营成 果，提供更加可靠的会计信息，根据《采矿权出让合同补充协议》及乌鲁木齐市 自然资源局新颁发的采矿许可证约定，公司对采矿权摊销期限进行了调整。 2、变更前采用的会计估计 使用寿命有限的无形资产摊销方法： | 项目 | 摊销年限（年） | | --- | --- | | 采矿 ...

江苏中天科技股份有限公司 会计估计变更事项专项说明的 审核报告 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 20 号丽泽 SOHO Ｂ座 20 层 邮编：100073 电话：(010) 51423818 传真：(010) 51423816 目 录 一、审核报告 二、会计估计变更事项专项说明 三、审核报告附件 1.中兴华会计师事务所（特殊普通合伙）营业执照复印件 2.中兴华会计师事务所（特殊普通合伙）执业证书复印件 3.中兴华会计师事务所（特殊普通合伙）从事证券服务业务备案 4.注册会计师执业证书复印件 中兴华会计师事务所(特殊普通合伙) Z H O N G X I N G H U A C E R T I F I E D P U B L I C A C C O U N T A N T S L P 地址(location):北京市丰台区丽泽路 20 号丽泽 SOHOB 座 20 层 20/F,TowerB,LizeSOHO,20LizeRoad,FengtaiDistrict,BeijingPRChina ...