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四川省自贡运输机械集团股份有限公司2025年第三季度报告
Core Points - The company guarantees the authenticity, accuracy, and completeness of the quarterly report, with no false records or misleading statements [2][16] - The third-quarter financial report was not audited [3][16] - The company has made adjustments to its accounting policies due to changes in accounting standards, which resulted in a decrease in selling expenses by 14,538,253.31 yuan and an increase in operating costs by the same amount [4][3] Financial Data - The company has provided guarantees of 18.93 million yuan for its subsidiary Shandong Ourian Electric Co., Ltd. and 23.21 million yuan for its wholly-owned subsidiary Zigong Zhongyou Electromechanical Equipment Co., Ltd. [8] - The company has undergone changes in its board of directors and management, including the resignation of several vice presidents and the appointment of a new board secretary [10][9] - The company plans to invest up to 950 million yuan in a partnership with professional investment institutions, with its own contribution not exceeding 100 million yuan [11] Shareholder Information - A major shareholder, Zigong Bohong Silk Co., Ltd., has released 3.0674 million shares from pledge [12] - The company has approved a stock option incentive plan, granting 4.98 million options to 31 eligible participants at an exercise price of 17.32 yuan per option [13] Board Meeting - The fifth board of directors held its 29th meeting on October 27, 2025, where the third-quarter report was approved unanimously [18][17]
江苏中利集团股份有限公司2025年第三季度报告
Core Viewpoint - The company, Jiangsu Zhongli Group Co., Ltd., has released its third-quarter financial report for 2025, ensuring the accuracy and completeness of the information disclosed, with no significant omissions or misleading statements [2][3]. Financial Data Summary - The third-quarter financial report has not been audited [3][9]. - The company has made adjustments to its accounting policies, changing from the gross method to the net method for revenue recognition in its photovoltaic cell and module business, based on a careful analysis of relevant facts and circumstances [4]. - The company has confirmed that it will complete the capital reserve transfer to increase share capital by the end of 2024, which will require restating earnings per share for comparability [3]. Non-Recurring Gains and Losses - The company has indicated that there are no specific items that meet the definition of non-recurring gains and losses [5][6]. Shareholder Information - There are no changes in the number of shareholders or significant shareholders due to securities lending activities [6][8].
四川久远银海软件股份有限公司 2025年第三季度报告
Zheng Quan Ri Bao· 2025-10-26 23:07
Core Viewpoint - The company, Sichuan Jiuyuan Yinhai Software Co., Ltd., has released its third-quarter report for 2025, ensuring the accuracy and completeness of the financial information disclosed [2][10]. Financial Data Summary - The third-quarter financial report has not been audited [9]. - The company has undergone a retrospective adjustment of previous accounting data due to changes in accounting policies, specifically related to the accounting treatment of quality assurance guarantees [3]. - There are no non-recurring profit and loss items applicable for the current reporting period [4][5]. Shareholder Information - The largest shareholder, Sichuan Jiuyuan Investment Holding Group Co., Ltd., holds 26.29% of the company's shares and is currently undergoing a potential change in actual control, which involves state-owned asset approval processes [6][7]. Board Meeting Details - The 15th meeting of the sixth board of directors was held on October 24, 2025, with all nine directors participating and voting unanimously in favor of the third-quarter report [11][12][13].
深圳市中金岭南有色金属股份有限公司 第九届董事会第四十三次会议决议公告
Core Viewpoint - The company has approved a change in accounting policy that aligns with the Ministry of Finance's regulations, which will objectively and fairly reflect its financial status and operating results without significantly impacting financial statements or harming shareholder interests [2][14][15]. Group 1: Meeting Details - The 43rd meeting of the 9th Board of Directors was held on October 22, 2025, via communication, with all 8 directors present, meeting the legal quorum [1][3]. - The 29th meeting of the 9th Supervisory Board was also held on October 22, 2025, with all 3 supervisors present, meeting the legal quorum [4][6]. Group 2: Accounting Policy Change - The change in accounting policy was prompted by the Ministry of Finance's guidelines issued on July 8, 2025, regarding the accounting treatment of standard warehouse receipts [8][11]. - The company will implement the new accounting policy starting from January 1, 2025, and will not require shareholder meeting approval for this change [8][13]. Group 3: Financial Impact - The accounting policy change will not have a significant impact on the company's financial statements, with no effect on the balance sheet as of December 31, 2024, and no impact on total profit and net profit for the first half of 2024 [13]. - Adjustments to the income statement for the first half of 2024 include a decrease in operating income from approximately 3,061.78 million to 2,870.84 million, a decrease in operating costs from approximately 2,888.80 million to 2,698.69 million, and an increase in investment income from approximately 4.99 million to 5.82 million [13]. Group 4: Opinions from Committees - The Audit and Compliance Management Committee supports the accounting policy change, stating it is a reasonable adjustment that complies with legal regulations and does not harm shareholder interests [14]. - The Supervisory Board also agrees with the accounting policy change, affirming it reflects the company's financial status and operating results accurately [15].
司尔特融资净买入355.6万元,正被调查受损投资者可报名挽损
Sou Hu Cai Jing· 2025-09-16 08:31
Core Viewpoint - The company, Si Er Te, is currently under investigation by the China Securities Regulatory Commission (CSRC) for suspected violations of information disclosure laws, which may lead to potential compensation claims from affected investors [3]. Group 1: Financing Activities - On September 15, Si Er Te had a financing buy-in of 7.175 million yuan, with a financing repayment of 3.619 million yuan, resulting in a net financing buy of 3.556 million yuan. This marks a cumulative net buy of 22.022 million yuan over the past five days [2]. Group 2: Regulatory Actions - On September 1, Si Er Te received a notice from the CSRC regarding an investigation into the company for suspected information disclosure violations, which could lead to legal consequences under relevant laws [3]. - Affected investors who purchased shares between April 20, 2022, and April 25, 2025, and held them until the latter date may be eligible for compensation claims [3]. Group 3: Accounting Policy Changes - On April 30, Si Er Te announced a change in accounting policies in accordance with the Ministry of Finance's new guidelines, which does not require board or shareholder approval [4]. - The company stated that the accounting policy change will not affect previously disclosed financial statements and will not have a significant impact on its financial status, operating results, or cash flows [5].
中国广核: 中广核湛江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
Core Viewpoint - The financial statements of China General Nuclear Power Corporation (CGN) Zhuhai Nuclear Power Co., Ltd. detail the accounting policies and estimates, particularly regarding foreign currency transactions, financial instruments, and asset valuation methods. Financial Instruments - The company classifies financial assets at initial recognition based on the business model and cash flow characteristics, including amortized cost, fair value through other comprehensive income, and fair value through profit or loss [2][5][6]. - Financial liabilities are classified similarly, with options for fair value through profit or loss and amortized cost [5][7]. Foreign Currency Transactions - Foreign currency transactions are recorded using the spot exchange rate on the transaction date, while monetary items are translated at the exchange rate on the balance sheet date, with exchange differences recognized in profit or loss [1][4]. Accounting Policies - The accounting period is from January 1 to December 31, with the company using Renminbi as its functional currency [4]. - The company employs the accrual basis of accounting and historical cost for valuation, except where specified [4]. Cash and Cash Equivalents - Cash includes physical cash and deposits readily available for payment, while cash equivalents are short-term, highly liquid investments with minimal risk of value changes [4]. Inventory Valuation - Inventory is measured at cost, including procurement and processing costs, and is assessed at the lower of cost or net realizable value [15][16]. Fixed Assets - Fixed assets are recognized when economic benefits are likely to flow to the company, and their costs can be reliably measured. Depreciation is calculated using the straight-line method over their useful lives [17][18][19]. Intangible Assets - Intangible assets are recognized when they are identifiable and expected to generate future economic benefits. Amortization is applied over their useful lives, with impairment tests conducted when necessary [22][23][25]. Borrowing Costs - Borrowing costs directly attributable to qualifying assets are capitalized, while other borrowing costs are recognized as expenses in the period incurred [21][22]. Employee Benefits - The company recognizes short-term employee benefits as liabilities and expenses in the period they are incurred, including social insurance contributions and other welfare costs [27][29]. Leases - The company recognizes right-of-use assets and lease liabilities for leases, excluding short-term and low-value leases, with initial measurement based on the present value of lease payments [31][32][33].
国信证券股份有限公司
Core Viewpoint - The announcement details a change in accounting policy by Guosen Securities, which aligns with the Ministry of Finance's new guidelines and will not significantly impact the company's financial status or shareholder interests [3][4][8]. Accounting Policy Change Overview - The change in accounting policy is a response to the Ministry of Finance's implementation Q&A regarding standard warehouse receipt transactions, effective from January 1, 2025 [4][5]. - The company will treat contracts for buying and selling standard warehouse receipts as financial instruments, recognizing the difference between the received consideration and the book value of the sold receipts as investment income [4][7]. Impact of the Change - The accounting policy change will reduce the company's total operating income and expenses for the first half of 2024 by 463.6026 million yuan, but it will not affect the profit totals or net profit for 2024 [3][8]. - The balance sheet will remain unaffected, and there will be no changes to the nature of profits or losses in the previously disclosed financial reports for the last two years [8]. Board and Audit Committee Opinions - The Audit Committee and the Board of Directors have reviewed and approved the accounting policy change, confirming that it complies with relevant regulations and serves the interests of the company and its shareholders [9][10].
兴业证券: 兴业证券关于会计政策变更的公告
Zheng Quan Zhi Xing· 2025-08-29 17:57
Group 1 - The core point of the announcement is that the company is changing its accounting policy in accordance with the Ministry of Finance's guidelines, effective from January 1, 2025, without the need for board or shareholder approval [1][2] - The change involves recognizing investment income from the difference between the consideration received and the book value of sold standard warehouse receipts, rather than recognizing total revenue and costs from frequent trading of these receipts [2] - The retrospective adjustment for the first half of 2024 will reduce other business income by CNY 1,217,581,680.45 and other business costs by CNY 1,195,355,301.15, resulting in an increase in investment income of CNY 22,226,379.30 [2] Group 2 - The company assures that the accounting policy change will not have a significant impact on its financial position, operating results, or cash flows, nor will it alter the nature of previously disclosed annual financial reports [1][2] - The adjustment will be applied to the consolidated financial statements for comparable periods, ensuring consistency in reporting [2]
中信证券: 中信证券股份有限公司会计政策变更公告
Zheng Quan Zhi Xing· 2025-08-29 16:52
Core Viewpoint - The company is changing its accounting policy in response to new regulations from the Ministry of Finance regarding the treatment of standard warehouse receipts, which will not significantly impact its financial status or shareholder interests [1][3][4] Group 1: Reasons for Accounting Policy Change - The change is based on the Ministry of Finance's guidelines indicating that contracts for trading standard warehouse receipts should be treated as financial instruments if they are intended for short-term profit rather than for the intended purchase or use of goods [1][2] - The company will implement this change starting from January 1, 2025, and will apply retrospective adjustments to the 2024 financial statements [2][3] Group 2: Impact of the Accounting Policy Change - The retrospective adjustments will not affect the total profit or net profit for the 2024 fiscal year, nor will they impact the balance sheet [2][3] - Specific adjustments to the 2024 semi-annual profit statement include a decrease in other business income from 343,717.70 million RMB to 36,443.78 million RMB, a decrease in other business costs from 287,161.09 million RMB to 12,117.86 million RMB, and an increase in investment income from 888,755.56 million RMB to 920,986.24 million RMB [2]
健友股份: 健友股份第五届监事会第十次会议决议公告
Zheng Quan Zhi Xing· 2025-08-29 16:29
Meeting Details - The fifth meeting of the supervisory board of Nanjing Jianyou Biochemical Pharmaceutical Co., Ltd. was held on August 28, 2025, with a notification sent on August 18, 2025 [1] - The meeting was attended by 2 out of 3 supervisors, with one supervisor represented by proxy [1] Resolutions Passed - The supervisory board approved the half-year report for 2025, ensuring that the report does not contain any false records, misleading statements, or significant omissions [1][2] - The board also approved a change in accounting policy aimed at improving the alignment of revenue recognition criteria with the ERP information management system, ensuring more reliable and accurate financial information [2]