Core Viewpoint - The company has announced a change in accounting policy in accordance with the new regulations issued by the Ministry of Finance, which will not significantly impact its financial status, operating results, or cash flows [1][4]. Accounting Policy Change Nature - The accounting policy change is based on the requirements of the national unified accounting system [1]. Accounting Policy Change Date - The new accounting policy will be implemented starting from January 1, 2024, following the Ministry of Finance's notification issued in December 2024 [2]. Accounting Policy Change Content - **Previous Accounting Policy**: The company previously adopted the basic accounting standards and specific accounting guidelines issued by the Ministry of Finance [2]. - **New Accounting Policy**: The company will now execute the provisions of the "Interpretation No. 18 of the Accounting Standards for Enterprises," while other parts of the accounting policy remain unchanged [2]. - **Main Changes**: The new policy allows for the choice between fair value model and cost model for subsequent measurement of investment properties held under the floating fee method, with restrictions on simultaneous use of both models [2][3]. Impact of Accounting Policy Change - The change is deemed reasonable and will not involve significant retrospective adjustments to previous years, ensuring no major impact on the company's profit, total assets, or net assets [4]. Board of Directors' Opinion - The company's board of directors has approved the accounting policy change in accordance with the requirements set forth by the Ministry of Finance [4].