每经头条（nbdtoutiao）——A股成交连续8天破2万亿元，券商招聘也来了！行业巨头秋招"求才"，25个 岗位都有什么特点？ （记者 张喜威） 截至发稿，奥特维市值为126亿元。 每经AI快讯，奥特维（SH 688516，收盘价：39.96元）8月25日晚间发布公告称，2025年1-6月，公司计 提信用减值损失和资产减值准备合计约1.56亿元，对报表利润总额影响数约为1.56亿元。本次计提信用 减值损失和资产减值损失数据未经审计，最终以会计师事务所年度审计确认的金额为准。 2024年1至12月份，奥特维的营业收入构成为：设备制造占比89.98%，改造及其他占比9.84%，其他业 务占比0.18%。 ...

Company Summary - Chongqing Construction announced a preliminary estimate of credit impairment losses and asset impairment losses totaling 96.2531 million yuan for the first half of 2025, which will reduce the total profit by the same amount and the net profit attributable to shareholders by 81.4359 million yuan [1] - The impairment data is subject to final confirmation by the accounting firm during the annual audit [1] - As of the report date, Chongqing Construction has a market capitalization of 6.9 billion yuan [1] Revenue Composition - For the year 2024, the revenue composition of Chongqing Construction is as follows: 48.46% from housing construction projects, 33.84% from infrastructure construction and investment, 8.74% from specialized engineering, 5.17% from other income, and 2.01% from other businesses [1]

Core Viewpoint - Kexin Electromechanical reported a decline in both revenue and net profit for the first half of 2025, indicating short-term pressure on performance [1] Financial Performance - The company achieved revenue of approximately 592 million yuan, a year-on-year decrease of 17.26% - Net profit attributable to shareholders was approximately 52.2 million yuan, down 46.18% - The net profit after deducting non-recurring items was about 48.4 million yuan, a decline of 48.04% [1][2] Reasons for Decline - Three main reasons were cited for the decline in revenue and net profit: 1. Delays in external technical inputs affected production schedules, impacting normal output 2. Changes in product structure, with more complex equipment leading to increased manufacturing time 3. Slow recovery of accounts receivable due to delays in customer project construction and operations, resulting in increased credit impairment provisions [2] Credit Impairment and Product Performance - Credit impairment losses increased by 147.76% to approximately 35.2 million yuan - Revenue from natural gas chemical equipment decreased by 15.68% to about 200 million yuan, with a significant drop in gross margin - Revenue from new energy high-end equipment and coal chemical equipment fell by 86.19% and 81.43% to 3.4 million yuan and 0.8 million yuan, respectively - Conversely, revenue from petroleum refining equipment surged by 182.94% to 300 million yuan, with an increase in gross margin [3][4] Cash Flow and R&D - The net cash flow from operating activities improved significantly, with a net outflow of 19.5 million yuan, an improvement of 58.35% compared to the previous year - The company completed 10 internal R&D projects, applied for 4 patents, and obtained 3 authorized patents, totaling 56 patents by the end of the reporting period [5] Shareholder Changes - Four new major shareholders entered during the reporting period, while two existing shareholders reduced their holdings - The new shareholders collectively held approximately 3.3 million shares, while the two reducing shareholders sold a total of 809,000 shares [6]

Summary of Key Points Core Viewpoint - Shanghai Chuangxing Resource Development Co., Ltd. has announced the provision for credit impairment losses and asset impairment losses, totaling 1,854,641.03 yuan for the second quarter of 2025, reflecting a more accurate representation of the company's asset status [1][5]. Group 1: Impairment Loss Provision Overview - The company has made provisions for credit impairment and asset impairment losses based on discussions among management and in accordance with accounting standards [1]. - The total amount of impairment provisions includes 1,330,651.00 yuan for accounts receivable, 6,054.66 yuan for other receivables, and 517,935.37 yuan for fixed assets [2]. Group 2: Specifics of Credit Impairment Losses - The company assesses expected credit losses for accounts receivable, other receivables, and contract assets based on reasonable and evidence-based information, including forward-looking information [2][3]. - When objective evidence of impairment exists, individual assessments are conducted; otherwise, receivables are grouped based on credit risk characteristics to estimate expected credit losses [2][3]. Group 3: Asset Impairment Losses - The company evaluates whether there are indications of impairment for non-current non-financial assets, such as fixed assets and construction in progress, at the balance sheet date [4][5]. - If impairment indications are present, the recoverable amount is estimated, and impairment losses are recognized if the recoverable amount is lower than the carrying amount [5]. Group 4: Impact of Impairment Loss Provisions - The provisions for impairment losses will allow for a more accurate reflection of the company's asset status, ensuring that the accounting information regarding asset value is more truthful and reliable [5].

Group 1 - The core viewpoint of the report is that Dongwu Securities has given Jiangsu Jinzu (600901.SH, latest price: 5.84 yuan) a "buy" rating due to its strong business performance and growth potential [2] - The main reasons for the rating include steady growth in main business revenue, with the clean energy and transportation sectors showing leading growth rates [2] - There is a notable increase in credit impairment losses, which is expected to be influenced by rapid growth in investments [2] - The net interest margin has slightly expanded, while the non-performing loan ratio remains at a favorable level [2]

Group 1 - The company has recognized a total credit impairment loss of 8.7668 million yuan as of June 30, 2025, which includes 8.3928 million yuan for accounts receivable and 0.3739 million yuan for other receivables [1][2] - The impairment testing was based on expected credit losses and individual identification methods, reflecting the actual financial condition of the company's assets [1][2] - The recognition of credit impairment loss will reduce the company's consolidated profit before tax by 8.7668 million yuan for the first half of 2025 [2] Group 2 - The company has identified significant overdue risks related to accounts receivable from Hefei Dengtifei Medical Equipment Co., Ltd., leading to a legal action to safeguard its assets [2] - As a precaution, the company has provisioned for 50% of the accounts receivable from this client, amounting to 7.6375 million yuan [2] - This provision has resulted in a significant change in the accounts receivable credit impairment loss compared to the previous period [2]

Core Points - The company reported a total operating revenue of 1.475 billion yuan for the first half of 2025, representing a year-on-year increase of 1.12% [1] - The net profit attributable to shareholders reached 380 million yuan, showing a significant year-on-year growth of 233.08% [1] - The net profit after deducting non-recurring gains and losses was 361 million yuan, with a remarkable year-on-year increase of 436.42% [1] - Basic earnings per share were reported at 0.18 yuan [1] Financial Performance - The substantial growth in performance was primarily driven by a significant increase in the fair value change of financial assets and a notable reduction in credit impairment losses on purchased financial assets [1] - The company's main businesses include thermal power and securities, with the latter operated through its wholly-owned subsidiary, Jianghai Securities [1] Securities Business - Jianghai Securities achieved an operating revenue of 726 million yuan, reflecting a year-on-year growth of 81.17% [1] - The net profit attributable to the parent company from Jianghai Securities was 288 million yuan, marking an extraordinary year-on-year increase of 1311.60% [1] - Brokerage business generated operating revenue of 209 million yuan, up 21.11% year-on-year [1] - Investment banking business saw a decline in operating revenue to 30 million yuan, down 16.53% year-on-year [1] - Proprietary trading business reported operating revenue of 406 million yuan, with a year-on-year increase of 211.77% [1] - Asset management business generated operating revenue of 10 million yuan, up 6.49% year-on-year [1] - Credit business achieved operating revenue of 39 million yuan, reflecting a year-on-year growth of 112.59% [1] Thermal Power Business - The thermal power business, which includes thermal power plants and heating companies, contributed a total profit of 109 million yuan [2] - The net profit attributable to shareholders from the thermal power segment was reported at 123 million yuan [2]

来源：公告 近日，证监会官网发布《关于芜湖扬子农村商业银行股份有限公司（以下简称"扬子银行"）首次公开发行股票并上市辅导工作进展报告（第三十期）》，辅 导期间为2025年4月至2025年6月。自2015年12月启动上市辅导开始，扬子银行的IPO长跑之路已持续10年有余。 扬子银行成立于2006年12月29日，是安徽省首家农村商业银行。截至2024年末，该行下辖营业网点43个，并在广德市、石台县、东至县、天津市、巢湖市、 武汉市以及上海市发起设立7家村镇银行。 财报显示，截至2024年末，扬子银行资产总额为627.18亿元，同比增长7.77%；资本充足率为13.58%，核心一级资本充足率为11.51%，拨备覆盖率为 266.53%，均符合监管要求。 业绩方面，2024年，扬子银行实现营收10.23亿元，同比增长30.32%；实现净利润2.67亿元，同比下滑6.97%。 本期辅导期间，扬子银行针对具体监管意见研究制定了整改措施，并进一步规范了贷款三查、征信管理、股东及股权管理、公司治理等方面的内控措施。 然而，扬子银行第一大股东淮南矿业股权问题至今仍未解决。 报告显示，截至2025年6月30日，淮南矿业持有扬子银 ...

Core Viewpoint - Zhuhai China Resources Bank has been penalized for multiple regulatory violations, resulting in a total fine exceeding 3.6 million yuan, highlighting significant compliance and internal control risks within the institution [3][5]. Group 1: Regulatory Violations and Penalties - Zhuhai China Resources Bank was fined 3.3475 million yuan for violating regulations related to payment settlement, currency and gold business, treasury business, credit reporting, and anti-money laundering [3]. - Several senior executives were also penalized, including: - Wu, the former general manager of the personal credit department, fined 135,000 yuan for failing to comply with credit information collection and customer identity verification regulations [2][4]. - Ma, the former deputy general manager of the intelligent technology department, fined 11,000 yuan for not properly maintaining customer identity information and transaction records [2]. - Cheng, the former general manager of the risk management department, fined 76,000 yuan for violations related to credit information management [2]. - Tan, the former general manager of the legal compliance department, fined 50,000 yuan for failing to fulfill customer identity verification obligations [4]. Group 2: Financial Performance - In 2024, Zhuhai China Resources Bank reported revenue of 7.132 billion yuan, an increase of 4.87%, while the net profit attributable to shareholders plummeted nearly 70%, from 1.396 billion yuan to 444 million yuan, attributed to credit impairment losses [5]. - The bank continued to experience financial pressure in the first quarter of the current year, with revenue declining by over 20% [5].

专题：专题|2024年度A股CFO数据报告：美的集团钟铮年薪946万，比亚迪周亚琳896万 作为上市公司核心管理层关键成员，财务总监CFO的地位与作用至关重要。新浪财经《2024年度A股 CFO数据报告》显示，2024年A股上市公司财务总监CFO群体薪酬规模合计达42.70亿元，平均年薪为 81.48万元。 分行业来看，银行业共有42家A股上市公司（申万一级行业分类）。根据公开信息，只有11家银行公布 了财务总监的完整信息，这11家银行分别是招商银行、宁波银行、杭州银行、华夏银行、瑞丰银行、苏 州银行、张家港行、江阴银行、南京银行、华夏银行、中信银行。 11位银行财务总监中，年龄最大的是宁波银行的罗维开，今年60岁；年龄最小的是张家港行的朱宇峰， 今年48岁。 尽管不良贷款余额增加，但招商银行信用减值损失却没有增加。2024年公司信用减值损失399.76亿元， 同比减少13亿元，降幅3.15%。 2021年至2024年，招商银行的拨备覆盖率分别为483.87%、450.79%、437.70%、411.98%，连续三年出 现下降，这成为公司利润"调节器"。 拨备覆盖率三连降背后，是银行业近些年的核心问题——净息 ...