Audit Opinion - The audit report states that the financial statements of Hunan Zhenghong Technology Development Co., Ltd. fairly reflect the financial position as of December 31, 2024, and the operating results and cash flows for the year 2024 in accordance with accounting standards [2][3]. Key Audit Matters - Revenue recognition is identified as a key audit matter due to the inherent risk of management potentially manipulating revenue recognition to meet specific targets. The company's revenue primarily comes from feed sales, feed raw material sales, and pig sales [3][4]. - Biological asset impairment is another key audit matter, with biological assets valued at 10.9582 million yuan, representing 5.03% of total assets. The company assesses impairment based on the recoverable amount being lower than the carrying amount [5][6]. - Accounts receivable impairment is also a key audit matter, with accounts receivable amounting to 81.35 million yuan and a provision for bad debts of 37.5612 million yuan. The management's assessment of credit risk and the related provisions are critical due to the significant amount involved [6][7]. Company Overview - Hunan Zhenghong Technology Development Co., Ltd. was established in March 1997 and is registered in Yueyang, Hunan Province. The company has a registered capital of 346.6249 million yuan and is publicly traded on the Shenzhen Stock Exchange [12][13]. - The company operates in the feed industry, focusing on the research, production, and sales of various types of feed, feed raw materials, grain acquisition and processing, agricultural industrialization, and pig breeding and sales [12][13]. Financial Reporting Basis - The financial statements are prepared on a going concern basis, with no significant doubts regarding the company's ability to continue operations within the next 12 months [12][13]. Important Accounting Policies - The company adheres to the accounting standards for financial instruments, inventory, fixed asset depreciation, and revenue recognition, ensuring that the financial statements provide a true and complete reflection of the company's financial status and performance [12][14].

关于山东华鹏玻璃股份有限公司 2022 年年度报告的信息披露监管工作函的回复 上海证券交易所上市公司管理一部: 我们于 2023年3月 22 日收到了山东华鹏玻璃股份有限公司(以下简称"山 东华鹏"或"公司"转来的《关于山东华鹏玻璃股份有限公司 2022年年度报告 的信息披露监管工作函》上证公函【2023】0205 号(以下简称"工作函")。按 照该工作函的要求,基于山东华鹏对工作函相关问题的说明以及我们对山东华鹏 2022 年度财务报表审计已执行的审计工作,现就有关事项说明如下: 本工作函中,除非文义另有所指,下列简称和术语具有如下含义: 一般释义: | 母公司 | 구글 | 山东华鹏本部 | | --- | --- | --- | | 江苏石岛 | 指 | 江苏石岛玻璃有限公司 | | 山西华服 | 指 | 山西华鹏水塔玻璃制品有限责任公司 | | 甘肃石岛 | 指 | 甘肃石岛玻璃有限公司 | | 安庆华鹏 | 指 | 安庆华鹏长江玻璃有限公司 | | 辽宁华鹏 | 指 | 辽宁华鹏广源玻璃有限公司 | | 菏泽公司 | 指 | 华鹏玻璃(菏泽)有限公司 | 年报显示,报告期内公司实现营业收入 7.68 ...