科大国创（300520.SZ）12月24日在投资者互动平台表示，根据企业会计准则相关规定，公司将持有的 奇瑞新能源股份计入"其他权益工具投资"科目进行核算。若奇瑞新能源公允价值发生变动，则计入其他 综合收益，不影响公司损益。有关具体财务数据情况，请关注公司定期报告。 每经AI快讯，有投资者在投资者互动平台提问：公司持有奇瑞新能源股权，奇瑞新能源被奇瑞汽车打 包于九月底在港交所上市，虽然没有单独上市，但它的价值已发生重大变动。参考其他上市公司类似事 件，都会评估公允价值变动情况，但在三季度并没有查到公司持有的该股权公允价值变动情况。 （记者 胡玲） ...

（编辑 丛可心） 证券日报网讯 12月19日，深圳能源在互动平台回答投资者提问时表示，参股公司深圳市创新投资集团 有限公司在公司财务报表中列为"其他权益工具投资"，其增值情况及2024年度分红金额，详见2024年年 度审计报告"其他权益工具投资"科目附注。 ...

证券日报网讯 12月12日，和而泰在互动平台回答投资者提问时表示，公司持有摩尔线程410.5109万股， 根据《企业会计准则》有关规定，公司对摩尔线程的投资计入"其他权益工具投资"。该投资以公允价值 计量，摩尔线程股价变动产生的公允价值变动，将计入"其他综合收益"项目。 （编辑 丛可心） ...

Core Viewpoint - The company has disclosed its third-quarter financial report, ensuring the accuracy and completeness of the information provided, with no significant omissions or misleading statements [2][10]. Financial Data Summary - The company reported that there were no adjustments or restatements required for previous accounting data [4]. - The company experienced a decrease in trading financial assets due to the maturity of forward foreign exchange products [6]. - Prepaid accounts decreased as payments to suppliers were settled during the reporting period [6]. - Long-term equity investments decreased due to the recovery of investments in joint ventures [6]. - The company’s construction in progress increased due to new self-made molds not yet meeting fixed asset acceptance standards [6]. - Short-term borrowings increased during the reporting period [6]. Profit and Loss Summary - Tax expenses increased compared to the same period last year due to higher value-added tax payments [7]. - Other income decreased due to a reduction in government subsidies received [7]. - Investment income increased as a result of gains from the disposal of long-term equity investments [7]. - The company reported a decrease in impairment losses due to lower inventory write-downs [8]. Cash Flow Summary - Cash received from sales increased due to higher customer payments compared to the previous year [9]. - Cash paid for purchasing goods increased as payments to suppliers rose [9]. - Cash received from investment income increased due to the recovery of equity investments [9]. - The company experienced an increase in cash from borrowings as new loans were taken out [9]. Shareholder Information - The actual controller of the company, Chen Qinpeng, inherited shares from his brother, maintaining the same ownership percentage of 42.93% post-transfer [10]. - The controlling shareholder transferred 36,070,000 shares, representing 5.00% of the total share capital, to Cai Xiaoling at a price of 6.13 yuan per share [11].

Core Viewpoint - The financial performance of Zhongjie Oil and Gas Co., Ltd. for the year 2024 shows a decline in revenue and net profit, with significant reliance on a few major clients for sales, particularly in the overseas oil and gas market [1][2]. Financial Performance - The company's 2024 operating revenue was CNY 2.548 billion, a decrease of 6.56% year-on-year [1]. - The net profit attributable to shareholders was CNY 488 million, down 61.61% year-on-year [1]. - The net profit after deducting non-recurring gains and losses was CNY 311 million, an increase of 42.38% year-on-year [1]. Client Dependency - The top five clients accounted for CNY 1.802 billion in sales, representing 70.73% of total revenue [1]. - The largest client, Vitol Energy Trading SA, contributed 56.2% of the company's total revenue [8][9]. Oil and Gas Development - The company's oil and gas resources are primarily located in Kazakhstan, specifically in the Caspian Basin, known for its rich oil and gas reserves [3][4]. - The company has successfully maintained a low comprehensive decline rate in oil production, achieving a total crude oil output of 247,300 tons for the year [4]. Sales and Revenue Recognition - The sales model includes both export and domestic sales within Kazakhstan, with revenue recognition based on the transfer of control at the point of shipment [5][6]. - For exports, revenue is recognized upon completion of loading and obtaining the shipping bill of lading [5]. Taxation and Cost Analysis - The company experienced a significant decrease in various taxes related to oil and gas sales in 2024 compared to 2023, including a 14.12% reduction in customs duties and a 13.89% reduction in export revenue tax [14][15]. - The average international oil price in 2024 was approximately USD 79.86 per barrel, down 2.49% from 2023 [15][16]. Fixed Assets and Investments - The fixed asset balance at the end of 2024 was CNY 156 million, an increase of 84.36% year-on-year, with cash payments for fixed assets, intangible assets, and other long-term assets totaling CNY 122 million [18]. - The company has been actively procuring fixed assets primarily in Kazakhstan, adhering to local procurement regulations [19].

Core Viewpoint - The main difference between trading financial assets and other equity investments lies in the treatment of fair value fluctuations and the adjustment logic for retained earnings upon derecognition [2]. Group 1: Accounting Treatment Differences - Fair value changes for trading financial assets are recognized in current profit and loss, directly impacting the income statement, while for other equity investments, they are recorded in other comprehensive income, not affecting current profit [1][2]. - Both types of investments recognize dividend or interest income through the investment income account [1]. - Trading financial assets do not require impairment provisions as their fair value fluctuations are reflected in current profit, whereas other equity investments typically do not require impairment unless there is a non-temporary decline in value [1]. Group 2: Disposal Accounting Treatment - The disposal difference for trading financial assets is recorded in investment income, affecting current profit, while for other equity investments, it is transferred to retained earnings, not impacting the income statement [1]. - Fair value changes previously recorded in other comprehensive income are also transferred to retained earnings upon disposal [1]. Group 3: Financial Statement Impact - Trading financial assets directly affect the income statement, increasing profit volatility, while other equity investments only impact the balance sheet, smoothing profits but reducing return on equity [1].