Group 1 - The core point of the article is that Hengxin Dongfang is under investigation by the China Securities Regulatory Commission (CSRC) for suspected violations of information disclosure laws, which may lead to potential claims from affected investors [2] - On August 21, Hengxin Dongfang reported a net financing purchase of 1.5313 million yuan, with a financing balance of 208 million yuan, reflecting a 0.74% increase from the previous day [2] - The CSRC issued a notice on August 12, 2025, indicating that the company is being investigated for information disclosure violations, which could result in legal claims from investors who suffered losses during specified periods [2] Group 2 - On April 25, Hengxin Dongfang announced a change in accounting policy following the Ministry of Finance's issuance of Interpretation No. 18 of the Enterprise Accounting Standards, which affects how companies account for certain liabilities [3] - The company stated that the accounting policy change will not impact its current financial statements and does not involve retrospective adjustments for previous years [4] - Hengxin Dongfang's paid-in capital is 414 million yuan, and it completed a targeted issuance in 2021 [4]

Core Points - The company has not distributed cash dividends or bonus shares during the reporting period [3] - The company reported a total asset impairment provision of 23,140,292.63 yuan for the first half of 2025, which will reduce the total profit for the same period by the same amount [26][29] - The board of directors approved the asset impairment provision, confirming that the process was legal and the basis for the provision was sufficient [28][29] Company Overview - The company has not experienced any changes in its controlling shareholder or actual controller during the reporting period [5][6] - The company has completed the transfer of 33.75% equity in Chengdu Futures Company for a transaction price of 269.735 million yuan [7] - The company established Sichuan Ruisheng Vision Data Technology Co., Ltd. with a cash contribution of 3.4 million yuan, holding a 17% stake [9] Financial Data - The company’s board of directors approved the 2025 semi-annual report, which reflects the company's operational activities and financial status accurately [11] - The company has conducted a comprehensive review of its assets and identified impairment indicators, leading to the provision for asset impairment [20][22] - The impairment provisions include amounts for receivables, contract assets, and inventory, with specific amounts detailed for each category [23][24][25]

Group 1 - The core viewpoint of the news is the approval of the company's 2025 semi-annual report and the changes in accounting policies to better reflect the company's business segments [4][10][22] - The company held its 21st meeting of the 8th Board of Directors on August 20, 2025, with all 11 directors present, complying with legal and regulatory requirements [3][5] - The board approved the semi-annual report and its summary, which had been reviewed by the audit committee [4][5] Group 2 - The company has changed its accounting policy regarding segment reporting, moving from two segments (pipe industry and fluid machinery) to three segments: engineering contracting and equipment integration, products, and technical services and others [16][20] - This change is aimed at providing more reliable and relevant information in the financial reports, reflecting the company's strategic shift away from the pipe business [17][21] - The new segment reporting will be effective from the 2025 semi-annual report onwards, and it will not affect the financial data or the interests of the company and its shareholders [15][18][22]

Core Viewpoint - The company has announced a change in accounting policy regarding the presentation of segment reporting, which will not affect the financial statements or the company's financial condition, operating results, and cash flows [1][2][3] Group 1: Overview of Accounting Policy Change - The change in accounting policy is based on the adjustment of segment reporting in the company's periodic reports starting from the 2025 mid-year report [1][2] - The previous segment reporting was divided into two segments: pipe industry and fluid machinery, which no longer accurately reflects the company's actual business operations [2][3] - The new segment reporting will be divided into three segments: engineering contracting and equipment complete sets, products, and technical services and others [2][3] Group 2: Impact of the Change - The accounting policy change is a reasonable adjustment based on the company's business changes and aims to provide more reliable and relevant information in external periodic reports [2][3] - The change will not involve retrospective adjustments for previous years and will not impact the company's financial condition, operating results, or cash flows [2][3][4] - The board of directors unanimously agreed that the change objectively and fairly reflects the company's business situation and will not harm the interests of the company or its shareholders [3][4] Group 3: Decision-Making Process - The company held a board meeting on August 20, 2025, where the proposal for the accounting policy change was approved [2][3] - The audit committee members agreed that the change aligns with regulations from the Ministry of Finance, the China Securities Regulatory Commission, and the Shanghai Stock Exchange [3] - The board voted in favor of the proposal with 11 votes for, 0 against, and 0 abstentions, confirming that the change will not affect the main financial data of the company [4]

| | | | 锐捷网络股份有限公司 | | 2025 年半年度报告摘要 | | | --- | --- | --- | --- | --- | --- | --- | | 证券代码：301165 证券简称：锐捷网络 | | | | | 公告编号：2025-026 | | | 锐捷网络股份有限公司 2025 | | 年半年度报告摘要 | | | | | | 一、重要提示 | | | | | | | | 本半年度报告摘要来自半年度报告全文，为全面了解本公司的经营成果、财务状况及未来发展规划，投 | | | | | | | | 资者应当到证监 | | | | | | | | 会指定媒体仔细阅读半年度报告全文。 | | | | | | | | 所有董事均已出席了审议本报告的董事会会议。 | | | | | | | | 非标准审计意见提示 | | | | | | | | □适用 ?不适用 | | | | | | | | 董事会审议的报告期利润分配预案或公积金转增股本预案 | | | | | | | | □适用 ?不适用 | | | | | | | | 公司计划不派发现金红利，不送红股，不以公积金转增股本。 | | | ...

（编辑 袁冠琳） 证券日报网讯 国元证券8月19日在互动平台回答投资者提问时表示，根据中国期货业协会发布的《期货 风险管理公司大宗商品风险管理业务管理规则》，期货风险管理公司"应当以净额法确认贸易类业务的 收入"进行了规范说明。2025年开始，公司按照规范说明对基差贸易业务按净额法确认收入，为保证数 据的一致性，追溯调整营业收入上年同期数。公司已于2025年4月29日披露《关于会计政策变更的公 告》。公司在2025年7月15日披露的《2025年半年度业绩快报》中也做了相关说明。 ...

Core Viewpoint - The document outlines the accounting policy changes, accounting estimate changes, and correction of accounting errors for Shenzhen Dashi Intelligent Co., Ltd, emphasizing the need for compliance with relevant laws and regulations to ensure the authenticity and accuracy of financial information [1][2]. Group 1: Accounting Policy Changes - The company must not manipulate financial indicators such as performance and equity through changes in accounting policies and estimates [2]. - Changes in accounting policies must be researched and drafted by the finance department, with consultations from the auditing firm, and must be approved by the board of directors and shareholders if necessary [5][6]. - The company must provide a detailed report on the changes, including the date, reasons, previous and new accounting policies, and the impact on financial statements [3][4]. Group 2: Accounting Estimate Changes - Significant changes in accounting estimates must be submitted to the board for approval and disclosed in the next periodic report [12]. - If the impact of the estimate change exceeds certain thresholds, it must also be submitted to the shareholders for approval [5]. Group 3: Correction of Accounting Errors - Corrections of accounting errors must be disclosed promptly through a temporary report, detailing the nature and reasons for the correction, as well as its impact on financial status and results [8][9]. - The company must ensure that the corrected financial statements comply with the disclosure norms set by regulatory authorities [8][9]. Group 4: Information Disclosure - The company must disclose the details of any accounting policy changes, including the effects on financial indicators and any retrospective adjustments made to previously disclosed financial reports [17][18]. - If the changes lead to a change in the nature of profit or loss in previously disclosed reports, this must be clearly explained [18][19].

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, ...

深圳市长方集团股份有限公司 会计政策、会计估计变更及会计差错管理制度 目 录 第一章 总则 第二章 会计政策变更、会计估计变更、会计差错更正的决策程序 第一节 会计政策变更 第二节 公司会计估计的变更 第三节 公司会计差错更正 第三章 信息披露 第四章 附则 第一章 总则 第一条 为适应公司规范运作的需要，加强财务会计管理，确保公司会计信 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《证券法》《上市公司 信息披露管理办法》《企业会计准则》《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》和《公司章程》等有关规定，制定本制 度。 第二条 本制度适用于公司及全资和控股子公司会计政策变更、会计估计变 更、会计差错更正及其信息披露。 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公司业绩以及所有 者权益等财务指标。 第二章 会计政策变更、会 ...