Summary of Key Points Core Viewpoint The announcement provides a detailed report on the fundraising activities and the usage of raised funds by Huarong Chemical Co., Ltd. for the first half of 2025, ensuring compliance with regulatory requirements and outlining the company's financial management practices. Fundraising Overview - The company raised a total of RMB 966 million through the issuance of 12 million shares at RMB 8.05 per share, with a net amount of RMB 901.42 million after deducting issuance costs [1]. - The company has a total of RMB 406.42 million in excess funds raised [1]. Fund Usage - In the first half of 2025, the company utilized RMB 303,800 for investment projects and earned net interest income and cash management returns of RMB 4.5773 million [2]. - As of June 30, 2025, the cumulative investment in projects amounted to RMB 123.41 million, with a remaining balance of RMB 397.52 million [2]. Fund Management - The company has established a management system for the raised funds, ensuring they are stored in dedicated accounts and used according to regulatory guidelines [2][3]. - A tripartite supervision agreement was signed with several banks to oversee the management and usage of the raised funds [3]. Fund Storage Status - As of June 30, 2025, three dedicated accounts for the raised funds have been closed after the completion of related projects [5]. - The company has adhered to the tripartite supervision agreements without any violations [4]. Financial Reporting - The company reported a net profit of RMB 32.88 million for the first half of 2025, with a proposed cash dividend of RMB 0.40 per share, totaling RMB 19.2 million [43][45]. - The company has made changes to its accounting estimates to better reflect its financial situation, particularly regarding expected credit losses on receivables [48][49]. Board and Supervisory Meetings - The board and supervisory meetings held on August 12, 2025, approved the half-year report and the profit distribution plan, with unanimous votes [17][36].

Group 1 - The company has approved a profit distribution plan for the first half of 2025, proposing a cash dividend of 0.40 RMB per 10 shares, totaling 19,200,000 RMB, without any stock bonus or capital reserve conversion [3][10][22] - The company reported a net profit attributable to shareholders of 32,884,781.52 RMB for the first half of 2025, with cumulative undistributed profits amounting to 307,929,235.21 RMB as of June 30, 2025 [32][34] - The company has not experienced any changes in its controlling shareholder or actual controller during the reporting period [5][6] Group 2 - The company held its second board meeting on August 12, 2025, where all directors attended and unanimously approved the half-year report and profit distribution plan [8][9][19] - The company has implemented changes in accounting estimates to better reflect its financial status and operational results, particularly regarding expected credit losses on receivables [36][38][41] - The company has adhered to regulations regarding the management and use of raised funds, with a total of 901,422,251.75 RMB net raised funds as of March 16, 2022, and a remaining balance of 39,751.51 million RMB as of June 30, 2025 [50][51][56]

华融化学股份有限公司（以下简称"公司"）第二届董事会第十三次会议通知于 望中鼎国际18楼会议室以现场结合通讯表决方式召开。应出席会议的董事有7名，实际 出席会议的董事有7名（其中，李建雄、张明贵、刘磊以通讯表决方式出席会议）。会 议由董事长邵军先生主持，公司监事、高级管理人员列席了本次会议。本次会议的召 集、召开和表决程序均符合《公司法》等相关法律、行政法规、部门规章、规范性文 件和《公司章程》的规定。会议表决方式为记名投票表决。 证券代码：301256 证券简称：华融化学 公告编号：2025-038 华融化学股份有限公司 第二届董事会第十三次会议决议公告 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。 一、董事会会议召开情况 表决结果为：同意7票，反对0票，弃权0票。 本议案已事先经董事会独立董事专门会议审议通过。 全体董事一致认为，公司本次会计估计变更是基于公司业务发展实际情况进行的 调整，符合相关法律、法规、《企业会计准则》及《公司章程》的规定，变更后的会 计估计能够为投资者提供更可靠、更准确的会计信息，不存在损害公司及全体股东利 益的情形。因此，同意本 ...

四川浩物机电股份有限公司 会计政策、会计估计变更及会计差错管理制度 四川浩物机电股份有限公司 会计政策、会计估计变更及会计差错管理制度 第一章 总则 四川浩物机电股份有限公司 会计政策、会计估计变更及会计差错管理制度 第八条 根据法律、行政法规或者国家统一的会计制度的要求变更公司会计政策的， 有关申请报告至少应对以下事项作出说明： 第三条 本制度所称会计政策变更、会计估计变更和差错更正事项是指《企业会计 准则第 28 号——会计政策、会计估计变更和差错更正》定义的会计政策变更、会计估 计变更和会计差错。 第四条 公司不得利用会计政策变更和会计估计变更操纵营业收入、净利润、净资 产等财务指标。 第二章 会计政策、会计估计变更、会计差错更正的决策程序 第五条 公司变更会计政策、会计估计和更正会计差错，由财务部负责事项研究、 草拟有关方案、文件以及与为公司提供审计服务的会计师事务所的咨询沟通；并由董事 会秘书负责与深圳证券交易所、中国证券监督管理委员会（以下简称"中国证监会"） 派出机构等监管部门的咨询沟通工作，按有关程序报公司董事会或股东会审核通过后贯 彻执行。 第六条 公司会计政策变更、会计估计变更及会计差错更 ...

海南机场设施股份有限公司 会计政策、会计估计变更及会计差错更正管理制度 (三)公司会计政策变更主要分为根据法律、行政法规或者国家统一的会计制度要 求变更会计政策和自主变更会计政策。公司专项工作小组负责拟定专项分析报告。 (四)根据法律、行政法规或者国家统一的会计制度的要求变更公司会计政策的, 有关的专项报告至少应对以下事项作出说明: 一、总则 (一)为适应公司规范运作的需要,加强财务会计管理,确保海南机场设施股份有限 公司（以下简称"公司"）会计信息的真实性、准确性和完整性,规范公司会计政策 变更、会计估计变更及会计差错更正的程序及信息披露,保护投资者的合法权益,根据 《中华人民共和国证券法》（以下简称"《证券法》"）、《上市公司信息披露管理办 法》、《企业会计准则》、中国证券监督管理委员会(以下简称"中国证监会")《公开发行 证券的公司信息披露编报规则第19号——财务信息的更正及相关披露（2020年修订）》、 《上海证券交易所上市公司公告格式第三十三号——会计差错更正、会计政策或会计估 计变更公告》、《上海证券交易所股票上市规则》和《海南机场设施股份有限公司 章程》（以下简称"《公司章程》"）等的有关规定, ...

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随着公司业务的发展和外部经济环境的变化，公司不断完善应收账款风险管 控措施，加强应收账款风险的精细化管理深度，为了更加准确地体现公司业务的 实际回款和可能的坏账损失情况，更加公允地反应公司整体财务状况和经营成果， 为投资者提供更可靠、更准确的会计信息，公司根据不断变化的应收款项信用风 险结构特征，结合历史回款情况及参考同行业可比公司的会计估计，变更应收账 款和合同资产的预期信用损失会计估计，对划分为应收客户款项的应收账款和合 同资产整个存续期预期信用损失率进行调整。 （二）会计估计的变更日期 公司自 2025 年 4 月 1 日起开始执行变更后的会计估计。 股票简称：宏景科技 股票代码：301396 公告编号：2025-049 宏景科技股份有限公司 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。 宏景科技股份有限公司（以下简称"公司"）根据《企业会计准则第 28 号— —会计政策、会计估计和差错更正》的相关规定，对公司相关会计估计进行变更， 公司本次会计估计变更采用未来适用法，无需对公司以前年度财务报表进行追溯 调整，不会对公司以前年度财务状况、经营成果和现金 ...

Group 1 - The company held its fourth board meeting on June 25, 2025, via telecommunication voting, with all 9 directors participating, ensuring compliance with legal and procedural requirements [2][4] - The board approved a proposal regarding changes in accounting estimates, aligning with relevant accounting standards and reflecting the company's business development [3][19] - The proposal received unanimous support from the board, with 9 votes in favor and no opposition [4] Group 2 - The company's supervisory board also convened on June 25, 2025, with all 3 supervisors participating, confirming the legality of the meeting [8][10] - The supervisory board approved the same proposal on accounting estimate changes, affirming that the decision-making process adhered to legal and regulatory standards [9][17] - The supervisory board concluded that the changes would provide a more accurate reflection of the company's financial status and credit risk [9][17] Group 3 - The company announced that the accounting estimate changes would be implemented from April 1, 2025, without requiring retrospective adjustments to previously disclosed financial reports [12][15] - The changes were prompted by the company's shift in business model following the change of its controlling shareholder to Hubei International Trade Group, enhancing the quality of accounts receivable [13][14] - The new accounting estimates aim to better reflect the expected credit risk of accounts receivable, facilitating more accurate financial assessments for investors [14][20] Group 4 - The company’s audit committee reviewed and approved the accounting estimate changes, confirming their compliance with accounting standards and the Shanghai Stock Exchange regulations [19][20] - The audit committee emphasized that the changes would allow for a more objective representation of the company's credit risk and financial performance [20]

Group 1 - The core point of the announcement is the change in accounting estimate regarding the functional currency of the wholly-owned overseas subsidiary, China Three Gorges New Energy (Hong Kong) Co., Ltd., from Hong Kong Dollar (HKD) to Euro (EUR) effective from July 1, 2025 [1] - The reason for the change is to better reflect the company's financial status and operating results, as the subsidiary primarily conducts its business transactions in Euro, and using HKD as the functional currency could lead to significant foreign exchange gains or losses due to currency fluctuations [1] - The change will not have a significant impact on the company's financial status and operating results for the year ending June 30, 2025, as it will be applied prospectively without retrospective adjustment [1] Group 2 - The audit committee reviewed and approved the proposal to change the functional currency, stating that it complies with the relevant accounting standards [1] - The board of directors also agreed to the change, emphasizing the need for an objective and fair representation of the company's financial condition and performance [1]

Core Viewpoint - The company has announced a change in accounting estimates regarding accounts receivable to better reflect its financial status and operational results following a change in its controlling shareholder to Hubei International Trade Group Co., Ltd. [1][2] Summary by Sections Overview of Accounting Estimate Change - The change in accounting estimates is effective from April 1, 2025, and does not require retrospective adjustments to previously disclosed financial reports, thus not affecting past financial conditions or operational results [1][2]. Reasons for Change - The change is driven by the improvement in the quality of accounts receivable and the diversification of trade business following the new controlling shareholder, which necessitates a more objective and fair reflection of expected credit risk [1][2]. Details of the Change - The previous expected credit loss rates for accounts receivable were: - Within credit period: 2% - Beyond one year: 5% - The new expected credit loss rates will be adjusted, although specific new rates are not disclosed in the announcement [2]. Impact on Financial Statements - The change will not affect past financial statements due to the application of the future applicability method [2]. - The specific impact on the company's 2025 profit and loss cannot be determined at this time and will be disclosed in the official 2025 audit report [2]. Opinions from Supervisory Board and Accounting Firm - The supervisory board supports the change, stating it aligns with relevant laws and regulations and accurately reflects expected credit risk [3][4]. - The accounting firm has issued a report confirming that the change complies with applicable regulations and standards [4][5]. Audit Committee Review - The audit committee has approved the change, affirming that it is a reasonable adjustment based on industry practices and the company's development [5].