Core Viewpoint - New Beiyang (002376) confirmed its investment in Shandong Tongda Financial Leasing Co., Ltd. is accounted for using the equity method, with the corresponding profit and loss data included in the consolidated financial statements according to accounting standards [1] Group 1 - New Beiyang holds a stake in Shandong Tongda Financial Leasing Co., Ltd. [1] - The company utilizes the equity method to account for investment income from its stake in Tongda Financial Leasing [1] - Profit and loss data related to the stake is included in the consolidated financial statements as per relevant accounting regulations [1]