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 ...

Core Viewpoint - The company has approved its 2025 semi-annual report and related resolutions during the board meeting, ensuring compliance with legal and regulatory requirements [10][12][45]. Company Basic Information - The company is Shenzhen Zhimi Intelligent Technology Co., Ltd., with stock code 001339 [10]. - The board of directors and the supervisory board have confirmed the accuracy and completeness of the information disclosed [10][43]. Financial Data and Indicators - The company reported a total fundraising amount of 1,041.11 million yuan from its initial public offering, with a net amount of 951.18 million yuan after deducting issuance costs [52]. - As of June 30, 2025, the company has an unused fundraising balance of 212.06 million yuan, with 32.06 million yuan in special accounts and 130 million yuan in high-security bank deposits [81]. Board Meeting Resolutions - The board approved the semi-annual report and its summary with unanimous votes [12][45]. - The board also approved the renewal of the accounting firm Tianjian for the 2025 fiscal year, pending shareholder approval [16][84]. - The board agreed to increase the expected amount for daily related transactions by 500 million yuan for purchasing raw materials and 3 million yuan for leasing properties [20]. Changes in Company Structure - There were no changes in the controlling shareholder or actual controller during the reporting period [7]. - The company plans to amend its registered capital and business scope, requiring shareholder approval [22]. Internal Regulations - The company has revised several internal regulations to enhance governance, including rules for shareholder meetings and board meetings [25][37]. - The board approved the establishment of new internal management systems, which will take effect after shareholder approval [37]. Related Transactions - The company has increased the expected amount for daily related transactions, ensuring compliance with market principles and maintaining independence [47]. Fund Management - The company has established a fundraising management system to ensure the proper use of raised funds, with strict adherence to regulatory requirements [55]. - The company has signed multiple fundraising supervision agreements with banks to ensure the safety and efficiency of fund management [57][58]. Future Meetings - The company plans to hold its second extraordinary general meeting of 2025 on August 19, 2025 [40].

0 不适用 0 东台智展企业管理合伙企 境内非国有 业（有限合伙） 法人 中国银行股份有限公司－ 易方达供给改革灵活配置 其他 0.32% 797,700 0 不适用 0 混合型证券投资基金 中国农业银行股份有限公 司－宝盈策略增长混合型 其他 0.30% 756,999 0 不适用 0 证券投资基金 招商银行股份有限公司－ 南方中证 1000 交易型开放 其他 0.28% 698,100 0 不适用 0 式指数证券投资基金 | 深圳市智微智能科技股份有限公司 | 2025 年半年度报告摘要 | | | | | --- | --- | --- | --- | --- | | 证券代码：001339 证券简称：智微智能 | 公告编号：2025-066 | | | | | 深圳市智微智能科技股份有限公司 | | | | | | | 深圳市智微智能科技股份有限公司 | 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 | | | ...

Core Points - The company establishes a financial reporting internal control system to ensure the authenticity and reliability of financial information, enhance corporate governance, and protect shareholder rights [1][2] - The financial reporting internal control applies to the company and its wholly-owned and controlled subsidiaries [1] - The financial report includes accounting statements and related disclosures, ensuring compliance with accounting laws and regulations [1][2] Management Responsibilities - The finance department is responsible for the preparation and management of financial reports, including collecting accounting information and compiling financial analysis reports [3] - The board of directors and senior management collectively ensure the authenticity and completeness of the financial reports [3][4] - Specific responsibilities are assigned to various departments to ensure accurate financial accounting and reporting [3][4] Major Financial Matters - The company adopts accounting policies based on relevant accounting standards and guidelines, with changes requiring approval from the board of directors [11][12] - Significant accounting estimates must be reviewed and approved, with any changes communicated to relevant stakeholders [7][8] - Major financial matters are assessed and reported, including impacts on financial statements and compliance with regulations [8][9] Financial Report Preparation - The finance department is tasked with preparing annual financial reports, ensuring compliance with accounting standards and legal requirements [18][19] - Accurate accounting records must be maintained, and any discrepancies must be addressed promptly [19][20] - The company must conduct asset verification and ensure all financial transactions are recorded accurately [20][21] Financial Reporting and Submission - The company must submit financial reports in a timely manner, ensuring all documents are properly formatted and signed [15][16] - Any errors in submitted reports must be corrected and communicated to relevant parties [15][16] - Financial analysis reports are prepared semi-annually to evaluate the company's performance and financial health [35][36] Financial Analysis - Financial analysis aims to evaluate the company's operational performance and profitability, identifying key influencing factors [35][36] - The analysis includes various financial ratios to assess liquidity, operational efficiency, and profitability [36][37] - The finance department is responsible for compiling and presenting financial analysis reports to the board [35][36]

Group 1 - The company, COFCO Capital (002423), closed at 12.15 yuan on July 7, 2025, with an increase of 1.33% and a turnover rate of 1.23% [1] - The trading volume was 283,200 shares, with a total transaction amount of 344 million yuan on the same day [1] - On July 7, the net inflow of main funds was 16.44 million yuan, indicating a certain level of market interest in the stock [3] Group 2 - The company announced a change in accounting policies on April 30, 2025, which will be implemented from January 1, 2025, in compliance with the Ministry of Finance's standards [2] - The change primarily involves reclassification of insurance contract income recognition and liability measurement, enhancing transparency without affecting actual operating results, premium scale, or cash flow [2][1] - The first quarter report for 2025 has been adjusted to reflect the new standards, ensuring comparability with the previous year's data [2]

Core Viewpoint - Zhejiang Zhongxin Fluorine Material Co., Ltd. has not faced any penalties from regulatory authorities in the last five years, but received a warning letter regarding internal control and disclosure issues [1][5]. Summary by Sections Regulatory Penalties - The company has not been penalized by the securities regulatory authorities or exchanges in the last five years [1]. Regulatory Measures and Rectification - The company received a warning letter from the Zhejiang Securities Regulatory Bureau, citing issues related to accounting policy changes at its wholly-owned subsidiary, Fujian Zhongxin Fluorine Material Gaobao Technology Co., Ltd. [2][3]. - The warning letter highlighted that the company failed to disclose changes in inventory cost accounting methods and did not follow the necessary review procedures [2]. - Additional issues included non-compliance in revenue, cost, and expense recognition, as well as inadequate internal controls [3]. - Key personnel, including the chairman and financial director, were held responsible for these violations and were issued warning letters [3]. Response and Improvement Measures - Following the warning letter, the company held board meetings to address the issues and approved a resolution to change the accounting policy in compliance with regulatory requirements [5]. - The company has committed to enhancing its legal and regulatory knowledge among its management and staff to ensure compliance and improve operational standards [5]. - No other regulatory measures have been issued against the company in the last five years apart from the warning letter [5].

Company Overview - Anyuan Coal Industry Group Co., Ltd. was approved by the Jiangxi Provincial Government and officially listed on the Shanghai Stock Exchange on July 2, 2002, with stock code 600397 [1][2] - The company has a registered capital of RMB 989,959,882 and is primarily engaged in coal mining, sales of coal and products, material trade, and other related activities [2] Major Asset Restructuring - The company plans to swap its coal-related assets and liabilities with Jiangxi Jiangtong Holdings Development Co., Ltd. for an equivalent portion of shares in Ganzhou Jinhui Magnetic Separation Technology Equipment Co., Ltd., which Jiangtong holds 57% [2][3] - The transaction will involve a cash adjustment for the difference in the transaction prices of the assets being swapped, with the proposed price for the assets to be disposed of at RMB 369.77 million and the assets to be acquired at RMB 368.70 million, resulting in a cash payment of RMB 1.0724 million from Jiangtong to the company [6][7] Financial Reporting - The preparation of the pro forma consolidated financial statements is based on the relevant regulations of the China Securities Regulatory Commission regarding major asset restructuring [5] - The financial statements reflect the company's financial position as of December 31, 2024, and the operating results for the year, assuming the transaction was completed on January 1, 2024 [6][7] Accounting Policies - The company adopts specific accounting policies and estimates based on its operational characteristics, ensuring compliance with relevant accounting standards [8] - The financial statements are prepared using the RMB as the functional currency, and the company follows a 12-month operating cycle for liquidity classification [8][19] Financial Asset Management - Financial assets are classified based on the business model and cash flow characteristics, including those measured at amortized cost and those measured at fair value [22][23] - The company recognizes expected credit losses for financial assets measured at amortized cost and those measured at fair value, applying a general or simplified approach based on credit risk assessments [29][30]