Core Viewpoint - The company, *ST Kaixin, has released its semi-annual report indicating no cash dividends or stock bonuses will be distributed, and it has undergone accounting policy changes affecting its financial statements [1][3]. Company Overview - The company has undergone a retrospective adjustment of previous accounting data due to changes in accounting policies as per the Ministry of Finance's announcement on December 6, 2024 [3]. - The adjustments relate to the accounting treatment of estimated liabilities arising from quality guarantees that are not classified as individual performance obligations [3]. Financial Data and Indicators - The impact of the accounting policy change for the first half of 2024 includes a reported operating cost of 122,065.00 yuan and corresponding sales expenses of -122,065.00 yuan in both the consolidated and parent company profit statements [4]. - The company has confirmed that it does not have any changes in its controlling shareholder or actual controller during the reporting period [6][7]. Shareholder Information - There are no changes in the top 10 shareholders or the number of shareholders holding more than 5% of the shares during the reporting period [5][6]. - The company does not have any preferred shareholders or related information to report [8].

Core Viewpoint - The company is changing its accounting policy in response to a new guideline issued by the Ministry of Finance regarding the accounting treatment of standard warehouse receipts in futures trading, effective from January 1, 2025 [1][2]. Specific Situation and Impact on the Company Specific Situation - The new guideline clarifies that contracts for buying or selling standard warehouse receipts, which are frequently traded for profit without physical delivery, should be treated as financial instruments under the relevant accounting standards [2]. - The company has revised its revenue recognition method for these transactions, shifting from a gross method to recognizing the difference between the received consideration and the book value of the sold warehouse receipts as investment income [2][3]. Impact on Financial Statements - The change in accounting policy will not affect the company's net profit, net assets, or total assets for comparable periods. The financial statement impacts are as follows: - Operating revenue: 4,878,366,299.97 - 2,878,432,286.95 = 1,999,934,013.02 - Other business income: 2,900,781,419.27 - 2,893,405,990.86 = 7,375,428.41 - Investment income: 87,855,748.48 + 14,973,703.91 = 102,829,452.39 - Operating costs: 4,111,626,668.38 - 2,878,432,286.95 = 1,233,194,381.43 - Other business costs: 2,882,607,476.84 - 2,878,432,286.95 = 4,175,189.89 [3][4]. - The accounting policy change is deemed reasonable and compliant with legal regulations, ensuring that the company's financial status and performance are fairly represented [3][4].

Core Viewpoint - The company has undergone changes in accounting policies and has outlined its financial performance and future plans in the semi-annual report, with no cash dividends or stock bonuses planned for the reporting period [1][2]. Company Overview - The company has made retrospective adjustments to its financial statements due to changes in accounting policies, specifically related to the recognition of estimated liabilities for quality guarantees [2][3]. Financial Data and Indicators - The company is required to restate previous accounting data due to a change in accounting policy, which was prompted by the issuance of the "Interpretation No. 18 of the Enterprise Accounting Standards" by the Ministry of Finance on December 6, 2024 [2][3]. - The adjustments will affect the presentation of "operating costs" in the income statement and "other current liabilities" in the balance sheet [2][3]. Shareholder Information - There have been no changes in the controlling shareholder or actual controller during the reporting period [5][6]. Important Matters - The company has approved several significant transactions, including expected daily related party transactions totaling up to RMB 200 million with Guangdong Zhongbao, RMB 1 billion with Wanhe Parts, and RMB 660 million with Wanhe Group for borrowing [8][9]. - The company plans to raise up to RMB 650 million through a rights issue to fund various projects, including the construction of an automotive parts production base in Thailand and technical upgrades at its production base in Zhaoqing [10]. - The company has agreed to sell land use rights and ongoing construction projects for RMB 88.3 million [10].

Core Viewpoint - The document outlines the accounting policies, estimates, and error correction approval and disclosure system of Beijing Shuangjie Electric Co., Ltd, aiming to enhance the relevance, reliability, and completeness of financial reporting and information disclosure [2][11]. Chapter Summaries Chapter 1: General Principles - The purpose of the system is to standardize the application of accounting policies and estimates, improve management of changes, and ensure timely and complete information disclosure [2]. Chapter 2: Scope of Changes - Accounting policy changes refer to alterations in principles, bases, and methods used for accounting recognition, measurement, and reporting [3]. - Consistency in accounting policies is required for similar transactions, with changes allowed only under specific conditions such as legal requirements or improved reliability of information [3][4]. Chapter 3: Handling Changes and Errors - Changes in accounting estimates are based on the latest available information and affect the book value of assets or liabilities [4]. - Major accounting errors, defined as those affecting the reliability of financial statements, must be adjusted in the retained earnings of the earliest period [5][6]. Chapter 4: Approval and Disclosure of Policy Changes - Changes in accounting policies require sufficient evidence of their reasonableness and must be approved by the board of directors, with disclosure obligations to the Shenzhen Stock Exchange [7][8]. Chapter 5: Approval and Disclosure of Estimate Changes - Significant changes in accounting estimates must be reported similarly to policy changes, with specific thresholds for board approval and disclosure [9][10]. Chapter 6: Approval and Disclosure of Major Errors - Major accounting errors must be reported and disclosed following board approval, with specific criteria for when a special audit report is required [10]. Chapter 7: Supplementary Provisions - The system is subject to interpretation by the board of directors and is effective upon approval by the shareholders' meeting [11].

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： 证券代码：300152 证券简称：ST 新动力 公告编号：2025-049 雄安新动力科技股份有限公司 雄安新动力科技股份有限公司（以下简称"公司"）根据财政部颁布的《企 业会计准则解释第 17 号》（财会[2023]21 号）及《企业会计准则解释第 18 号》 （财会[2024]24 号）的相关要求，变更公司有关会计政策。本次会计政策变更 对公司报表无影响。 根据《深圳证券交易所上市公司自律监管指引第 2 号——创业板上市公司 规范运作》等有关规定，公司本次会计政策变更是公司依据法律法规和国家统一 的会计制度要求进行的变更，不属于公司自主变更会计政策的情形，不会导致公 司已披露的年度财务报告出现盈亏性质改变，未对公司当期的财务状况、经营成 果和现金流量产生影响，也不涉及以前年度追溯调整，无需提交公司董事会和股 东会审议。 相关会计政策变更的具体情况如下： 一、本次会计政策变更概述 （一）变更的原因及变更时间 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"的内容， 该解释规定自印发之 ...

Core Viewpoint - The company has changed its accounting policy regarding inventory valuation methods, specifically adding the "first-in, first-out" (FIFO) method for raw materials and inventory goods, which will not have a significant impact on its financial status or operating results [1][2][4]. Summary by Sections Accounting Policy Change Overview - The change in accounting policy is in accordance with the Ministry of Finance's regulations and is based on the current inventory management policies of the company's subsidiary, Zhuhai Duty-Free [1][2]. - The board of directors approved the change on August 22, 2025, and it does not require shareholder approval [1]. Reasons for Policy Change - The policy change is a result of the completion of significant asset swaps, leading to Zhuhai Duty-Free becoming a subsidiary under common control, necessitating adjustments in financial reporting [1][2]. Previous and New Accounting Policies - Prior to the change, the company used the weighted average method for inventory valuation and individual pricing for developed products [2]. - The new policy allows for either the weighted average method or FIFO for raw materials and inventory goods, while maintaining individual pricing for developed products [2]. Impact of the Policy Change - The change is not expected to have a substantial impact on the company's equity or net profit, and it will not involve retrospective adjustments to previous financial statements [2][4]. - The new policy aims to provide more reliable and accurate accounting information [3][4].

Core Viewpoint - The company has released its 2025 semi-annual report, which reflects its operational results, financial status, and future development plans, emphasizing the importance of reviewing the full report for comprehensive understanding [1]. Group 1: Board Meeting and Resolutions - All directors attended the board meeting that reviewed the semi-annual report [2]. - The board approved the profit distribution plan, stating that no cash dividends or stock bonuses will be distributed [3]. - The board confirmed that there will be no retrospective adjustments or restatements of previous accounting data due to changes in accounting policies [4]. Group 2: Shareholder and Control Information - The company’s largest shareholder, Sichuan Jiuyuan Investment Holding Group Co., Ltd., holds 26.29% of the shares, and there are ongoing discussions regarding potential changes in the actual controller of the company [9][10]. - There have been no changes in the controlling shareholder or actual controller during the reporting period [6][7]. Group 3: Financial Reporting - The board and supervisory board have confirmed that the semi-annual report and its summary were prepared in compliance with relevant laws and regulations, ensuring the content is true, accurate, and complete [12][21]. - The semi-annual report and the special report on the use of raised funds were both approved unanimously by the board and supervisory board [14][23].

Core Viewpoint - The company has released its 2025 semi-annual report, which includes significant updates on its financial performance and operational status, ensuring transparency and compliance with regulatory requirements [1][11]. Group 1: Company Overview - The company is identified as鲁银投资集团股份有限公司, with the stock code 600784 [10]. - The controlling shareholder has undergone a name change from 山东国惠投资控股集团有限公司 to 山东发展投资控股集团有限公司 as of July 16, 2025 [1]. Group 2: Financial Data - The semi-annual report includes key financial data, although specific figures are not disclosed in the provided text [2.2]. - The report is unaudited, emphasizing the need for investors to review the full report for comprehensive insights [1.4]. Group 3: Board Meeting and Resolutions - The company's board of directors convened on August 21, 2025, to discuss and approve the semi-annual report and accounting policy changes [3][6]. - The resolutions were passed unanimously with 7 votes in favor, indicating strong board support [5][8]. Group 4: Accounting Policy Changes - The company has updated its accounting policies in accordance with the latest interpretations issued by the Ministry of Finance, specifically interpretations No. 17 and No. 18, effective from January 1, 2024 [14][15]. - These changes are not expected to have a significant impact on the company's financial status, operational results, or cash flows [21].

Overview - The core point of the announcement is the change in accounting policy by Longi Green Energy Technology Co., Ltd. in accordance with the newly issued accounting standards, which will not significantly impact the company's financial status, operating results, or cash flows [1][3]. Accounting Policy Change Summary - The change in accounting policy is based on the recent issuance of Accounting Class No. 5, which clarifies the treatment of deferred tax liabilities related to convertible bonds [1][2]. - Prior to this change, the company followed the basic accounting standards and specific accounting guidelines issued by the Ministry of Finance [2]. - After the change, the company will implement the provisions of Accounting Class No. 5 while continuing to adhere to other existing accounting standards [2]. Impact of the Change - The main content of the change involves the recognition of deferred tax liabilities for temporary differences related to the equity component of convertible bonds, which was previously not recognized due to cautious considerations [3][4]. - The retrospective adjustment method will be used to adjust the financial statements for comparable periods, with specific impacts on various balance sheet items [3][4]. - The adjustments include an increase in deferred tax liabilities by approximately 28.66 million yuan and a decrease in other equity instruments by about 82.16 million yuan, among other changes [4]. Audit Committee Opinion - The audit committee of the company has reviewed and approved the accounting policy change, confirming that it complies with relevant laws and regulations and does not harm the interests of the company or minority shareholders [5].

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或 完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部分內容而產生或因倚賴該 等內容而引致的任何損失承擔任何責任。 SKYWORTH GROUP LIMITED 承董事會命 創維集團有限公司 董事會主席 林勁 香港，2025年8月22日 於本公告日期，本公司董事會由五名執行董事組成，分別為林勁先生（主席）、施馳先生（行政總裁）、林 衛平女士、吴启楠先生及林成財先生；以及三名獨立非執行董事，分別為李偉斌先生、張英潮先生及洪嘉禧 先生。 1 创维数字股份有限公司 2025 年半年度报告摘要 創 維 集 團 有 限 公 司 （於百慕達註冊成立之有限公司） （股份代號：00751） 海外監管公告 創維數字股份有限公司2025年度半年度業績報告 本公告乃由創維集團有限公司（「本公司」）之董事會（「董事會」）根據香港聯合交易所有 限公司證券上市規則（「上市規則」）第13.09(2)條及第13.10B條以及香港法例第571章證券 及期貨條例第XIVA部內幕消息條文（按上市規則所定義者）而作出。 創維數字股份有限公司（「創維數字」， ...