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, ...

Core Viewpoint - The document outlines the accounting policy, accounting estimate changes, and accounting error correction management system of Shenzhen Changfang Group Co., Ltd, aiming to enhance financial management and ensure the authenticity, accuracy, and completeness of accounting information while protecting investors' rights [2][3]. Group 1: General Principles - The system is established to adapt to the company's operational needs and strengthen financial accounting management [2]. - It applies to the company and its wholly-owned and controlling subsidiaries regarding accounting policy changes, accounting estimate changes, and accounting error corrections [2]. - The company is prohibited from manipulating financial indicators through changes in accounting policies and estimates [2]. Group 2: Decision-Making Procedures - The finance department is responsible for researching and drafting proposals for changes in accounting policies, estimates, and corrections, with the board secretary handling communications with regulatory bodies [3]. - Changes must follow legal regulations and the established decision-making procedures [3]. Group 3: Accounting Policy Changes - Changes can be mandated by laws or made autonomously by the company, requiring a detailed report on the change's nature, reasons, and impacts [4]. - If the change significantly affects net profit or net assets (over 50%), it must be submitted for shareholder approval after board approval [4][5]. Group 4: Accounting Estimate Changes - Changes in accounting estimates must follow similar reporting requirements as policy changes and require board approval before disclosure [5]. - Significant impacts (over 50% on net profit or net assets) necessitate shareholder approval and disclosure of the auditor's special opinion [5]. Group 5: Accounting Error Corrections - Corrections apply to publicly disclosed reports with errors, requiring a comprehensive audit or special verification by an accounting firm [6]. - If corrections lead to a change in profit or loss nature, a new audit report is required [6]. Group 6: Information Disclosure - The company must disclose details of accounting policy changes, including the nature of the change, its impact, and any necessary retrospective adjustments [7][8]. - For accounting error corrections, a separate report must be issued detailing the nature of the correction and its impact on financial statements [8].

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].

Group 1 - The meeting is the second extraordinary general meeting of shareholders for Zhejiang Tiancheng Automatic Control Co., Ltd. in 2025, focusing on ensuring shareholders' rights and maintaining order during the meeting [1][2] - The meeting will include procedures such as attendance verification, voting methods, and the announcement of resolutions [2][3] - The company will implement a change in accounting estimates related to expected credit losses for accounts receivable in the vehicle seat business, effective from April 1, 2025 [4][6] Group 2 - The change in accounting estimates is based on the implementation of relevant financial standards and aims to reflect the company's financial status and operating results more objectively [4][5] - The expected credit loss rates for accounts receivable related to the vehicle seat business will be adjusted, with specific rates outlined for different aging categories [5][6] - The company will not retroactively adjust previously disclosed financial reports due to this change, ensuring no impact on past financial results [6]

关于浙江天成自控股份有限公司 会计估计变更的说明 天健函〔2025〕597 号 上海证券交易所： 第五届董事会第十九次会议审议通过了《关于会计估计变更的议案》，同意对车 辆座椅业务相关应收款项计提减值准备的会计估计进行变更。本次会计估计变更 尚需提交天成自控公司股东大会审议。根据上海证券交易所相关要求，现将天成 自控公司有关会计估计变更事项说明如下： 一、会计估计变更概述 (一) 变更的原因 天成自控公司结合客户信用和信用期限、最近三年应收账款的客户、账龄结 构和回款情况，同时参考同行业可比公司的信用损失准备计提标准，对应收款项 的预期损失率进行了审慎评估，为了更加客观、公允地反映天成自控公司的财务 状况和经营成果，拟对车辆座椅业务相关应收款项减值准备的计提进行会计估计 变更。 (二) 变更的日期 根据天成自控公司第五届董事会第十九次会议审议通过的《关于会计估计变 更的议案》，本次会计估计变更自 2025 年 4 月 1 日起执行。 (三) 变更的内容 天成自控公司拟对车辆座椅业务相关应收款项（应收票据-商业承兑汇票、 应收账款-车辆座椅业务组合）的预期信用损失率的会计估计做出变更，变更前 第 1 页 共 3 ...

Group 1 - The company held its 42nd meeting of the 9th Board of Directors on June 6, 2025, in compliance with the Company Law and Articles of Association [1] - The Board approved the proposal to abolish the Supervisory Board and amend the Articles of Association, which will be submitted to the shareholders' meeting for review [1] - The Board also approved the establishment of new Shareholders' Meeting Rules in accordance with the newly issued regulations by the China Securities Regulatory Commission [2] - The Board approved amendments to the Board Meeting Rules to align with the revised Articles of Association [2] - The company proposed changes to the depreciation period of certain fixed assets to better reflect their actual usage [2] - A second extraordinary shareholders' meeting is scheduled for June 30, 2025, to review the aforementioned proposals [2]

Core Viewpoint - The company has announced a change in accounting estimates regarding the depreciation period of certain fixed assets, which is expected to positively impact its financial results for the year 2025 [1][2]. Summary by Sections Accounting Estimate Change - The company has decided to change the depreciation period for pipeline and trench assets from 30 years to 35 years to better reflect their actual usage and lifespan [2][3]. - This change will take effect from April 1, 2025, and has been approved by the board of directors without the need for a shareholders' meeting [1][2]. Reasons for Change - The adjustment is based on the company's recent operational practices and maintenance improvements, which have enhanced the performance and longevity of the pipeline and trench assets [2][3]. - The assets meet national and industry standards, with a design lifespan of 50 years, and the actual usage has shown that some assets have exceeded the current depreciation period [3]. Financial Impact - The estimated reduction in fixed asset depreciation expenses for 2025 is approximately 21.52 million yuan, leading to an increase in total profit by the same amount and an increase in net assets attributable to shareholders by approximately 18.29 million yuan [3][4]. - A hypothetical application of this accounting estimate over the past three years would have shown significant increases in profit and net assets for those years as well [4]. Opinions from Supervisory Bodies - The supervisory board and the accounting firm have both reviewed and approved the accounting estimate change, confirming that the decision-making process complies with relevant laws and regulations and does not harm the interests of the company or its shareholders [5].