Core Viewpoint - The company, Aier Eye Hospital, addressed investor inquiries regarding its optical services, tax policies, and financial practices, emphasizing transparency and adherence to regulations [1]. Financial Practices - Aier Eye Hospital confirmed that it follows a unified accounting policy across its subsidiaries and adheres to the "Basic Norms for Internal Control of Enterprises" [1]. - The company conducts self-assessments and supervision of its internal controls and hires independent accounting firms annually to audit its financial report controls [1]. Tax Policies - The company indicated that details regarding its business accounting and tax policies are disclosed in its annual and interim reports, inviting investors to review these documents for comprehensive information [1]. Medical Services - Aier Eye Hospital acknowledged the inquiries about its compliance with medical service pricing regulations and the specific medical services it offers that meet insurance and tax requirements, although specific services were not detailed in the response [1].

Group 1 - The Ministry of Finance issued new accounting regulations for non-profit organizations, effective from January 1, 2026, to ensure a smooth transition from the old accounting system [3] - The China Securities Regulatory Commission (CSRC) released regulations to strengthen the management of information disclosure for listed companies, effective from July 1, 2025 [4] - The Shanghai Stock Exchange (SSE) revised its stock listing rules, emphasizing the responsibilities of companies regarding information disclosure and the management of exempt disclosures [4][15] Group 2 - The SSE and Shenzhen Stock Exchange (SZSE) published updated self-regulatory guidelines to enhance corporate governance and protect investors' rights, effective from May 15, 2025 [11] - The Beijing Stock Exchange (BSE) implemented new rules for listed companies to comply with the revised Company Law, including the establishment of audit committees in place of supervisory boards by January 1, 2026 [21][22] - The BSE also revised its fundraising guidelines, emphasizing strict regulation of the use of raised funds and the responsibilities of intermediary institutions [24][26] Group 3 - Ernst & Young published the latest issue of its publication on international financial reporting standards, focusing on economic conditions such as hyperinflation [28]