北京双杰电气股份有限公司 会计政策、会计估计变更及会计差错审批和披露制度 第一章 总则 第一条 为规范公司会计政策和会计估计的应用，加强会计政策和会计估计变更 事项的管理，提高财务报表的相关性和可靠性，以及信息披露的完整性和及时性，根 据财政部发布的《企业会计准则第28号－会计政策、会计估计变更和差错更正》、证 监会发布的《上市公司信息披露管理办法》及深交所发布的《深圳证券交易所上市公 司信息披露工作指引第7号－会计政策及会计估计变更》，结合公司的实际情况，特 制定本制度。 第二章 会计政策、会计估计变更及会计差错的范围 第二条 会计政策变更是指公司在会计确认、计量和报告中所采用的原则、基础和 会计处理方法发生了变化。 第三条 公司对相同或者相似的交易或事项须采用相同的会计政策进行处理，且在 每一会计期间和前后各期保持一致，不得随意变更。仅是在满足下列条件之一的，可以 变更会计政策： （一）法律、行政法规或者国家统一的会计制度等要求变更。 （二）会计政策变更能够提供更可靠、更相关的会计信息。 第四条 公司下列事项不属于会计政策变更： （一）发生的交易或者事项与以前相比具有本质差别而采用新的会计政策。 （二）对 ...

Group 1 - The board of directors of Chongqing Meiansen Technology Co., Ltd. held its seventh meeting of the sixth session on August 11, 2025, with all seven directors present, including independent directors participating via remote voting [1][2] - The board approved the proposal for asset impairment provision and asset write-off, stating that the basis for this decision is sufficient and complies with relevant accounting standards, reflecting the company's asset status accurately [2] - The board also approved a change in accounting estimates, which aligns with the relevant provisions of accounting standards and better reflects the company's financial condition and operating results without affecting previously disclosed financial data [2]

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：000628 证券简称：高新发展 公告编号：2025-37 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 资者应当到证监会指定媒体仔细阅读半年度报告全文。 所有董事均已出席了审议本报告的董事会会议。 非标准审计意见提示 □适用 √不适用 董事会审议的报告期利润分配预案或公积金转增股本预案 □适用 √不适用 公司计划不派发现金红利，不送红股，不以公积金转增股本。 董事会决议通过的本报告期优先股利润分配预案 □适用 √不适用 公司是否需追溯调整或重述以前年度会计数据 □是 √否 ■ 3、公司股东数量及持股情况 单位：股 ■ 持股5%以上股东、前10名股东及前10名无限售流通股股东参与转融通业务出借股份情况 □适用 √不适用 前10名股东及前10名无限售流通股股东因转融通出借/归还原因导致较上期发生变化 □适用 √不适用 4、控股股东或实际控制人变更情况 控股股东报告期内变更 公司报告期实际控制人未发生变更。 5、公司优先股股东总数及前10名优先股股东持股情况表 □适用 √不适用 公司报告期无优先 ...

Core Viewpoint - The company held its first temporary board meeting of 2025 on August 15, 2025, where several key proposals were approved, including employee stock ownership plans and a capital increase for its subsidiary [1][36]. Group 1: Employee Stock Ownership Plans - The board approved the "Navigator Employee Stock Ownership Plan (Draft)" and its summary, which will be submitted to the shareholders' meeting for voting [1][4]. - The board also approved the "Navigator Employee Stock Ownership Plan Management Measures," which will also be submitted to the shareholders' meeting for voting [5][8]. - The board proposed to authorize the board to handle matters related to the Navigator Employee Stock Ownership Plan, including establishment, implementation, and modifications [9][12]. - The "Striver Employee Stock Ownership Plan (Draft)" and its summary were also approved and will be submitted to the shareholders' meeting for voting [13][16]. - The board approved the "Striver Employee Stock Ownership Plan Management Measures," which will be submitted to the shareholders' meeting for voting [17][20]. Group 2: Financial Matters - The company announced a change in accounting estimates regarding the provision for bad debts for receivables within the consolidated scope of related parties, which was approved by the audit committee [25][66]. - The company plans to increase capital for its wholly-owned subsidiary, Hong Kong Bofeng Holdings International Limited, with an amount of $165.274 million, raising its registered capital from $50,000 to $16.5324 million [76][80]. Group 3: Governance and Management - The company appointed Xu Shanbin as the vice president, with a term aligned with the current board of directors [29][30]. - The first temporary shareholders' meeting of 2025 is scheduled for September 1, 2025, to vote on the approved proposals [49][50].

Group 1 - The company has approved a profit distribution plan for the first half of 2025, proposing a cash dividend of 0.40 RMB per 10 shares, totaling 19,200,000 RMB, without any stock bonus or capital reserve conversion [3][10][22] - The company reported a net profit attributable to shareholders of 32,884,781.52 RMB for the first half of 2025, with cumulative undistributed profits amounting to 307,929,235.21 RMB as of June 30, 2025 [32][34] - The company has not experienced any changes in its controlling shareholder or actual controller during the reporting period [5][6] Group 2 - The company held its second board meeting on August 12, 2025, where all directors attended and unanimously approved the half-year report and profit distribution plan [8][9][19] - The company has implemented changes in accounting estimates to better reflect its financial status and operational results, particularly regarding expected credit losses on receivables [36][38][41] - The company has adhered to regulations regarding the management and use of raised funds, with a total of 901,422,251.75 RMB net raised funds as of March 16, 2022, and a remaining balance of 39,751.51 million RMB as of June 30, 2025 [50][51][56]

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]

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]