Core Viewpoint - The independent financial advisor conducted a special review of the major asset restructuring of China Salt Inner Mongolia Chemical Co., Ltd. and found no evidence of abnormal performance prior to the restructuring or any attempt by related parties to evade obligations or responsibilities through this restructuring [1][2]. Group 1: Review of Obligations and Commitments - The restructuring does not involve any evasion of obligations or responsibilities by the listed company or related parties [2]. - China Salt Inner Mongolia Chemical Co., Ltd. and its major shareholders have fulfilled their commitments made since the company's listing in 2000, with no instances of non-compliance or overdue commitments identified [2][3]. Group 2: Compliance and Regulatory Review - The company has operated in compliance over the past three years, with no violations related to fund occupation or external guarantees [3][4]. - There have been no administrative or criminal penalties against the company or its major stakeholders in the last three years [4]. Group 3: Financial Performance and Accounting Compliance - The independent financial advisor confirmed the authenticity of the company's financial performance over the last three years, with no evidence of fictitious transactions or profit manipulation [5][6]. - The company's financial reports for the last three years received standard unqualified opinions from auditors, indicating compliance with accounting standards [6][8]. Group 4: Asset Impairment and Accounting Policies - The company has appropriately recognized impairment provisions for accounts receivable, inventory, and goodwill, in accordance with accounting standards [14][15]. - There have been no significant changes in accounting policies or estimates that would indicate improper profit adjustment practices [14][15]. Group 5: Asset Evaluation and Restructuring - The current restructuring does not involve any asset disposals by China Salt Inner Mongolia Chemical Co., Ltd. [15].

登录新浪财经APP 搜索【信披】查看更多考评等级 2024年12月6日，财政部颁布了《企业会计准则解释第18号》（财会〔2024〕24号），规定了"关于浮动 收费法下作为基础项目持有的投资性房地产的后续计量"以及"关于不属于单项履约义务的保证类质量保 证的会计处理"的内容，自印发之日起施行。 由于上述会计准则解释的发布，公司需对会计政策进行相应变更，并按以上文件规定的生效日期开始执 行上述会计准则。 （一）根据《准则解释第17号》的要求，会计政策变更的主要内容如下： 1、关于流动负债与非流动负债的划分 在列示方面：（1）企业在资产负债表日没有将负债清偿推迟至资产负债表日后一年以上的实质性权利 的，该负债应当归类为流动负债。企业是否有行使上述权利的主观可能性，并不影响负债的流动性划 分；（2）对于企业贷款安排产生的负债，企业将负债清偿推迟至资产负债表日后一年以上的权利可能 取决于企业是否遵循了贷款安排中规定的条件；（3）对负债的流动性进行划分时的负债清偿是指，企 业向交易对手方以转移现金、其他经济资源（如商品或服务）或企业自身权益工具的方式解除负债。 在披露方面：附有契约条件且归类为非流动负债的贷款安排，且企业 ...