本报讯（记者 董依菲）由上期所主办的"上期大学堂—从业人员强化班"期货公司提升服务实体经济能 力专班近日在深圳前海举行首期培训。该系列培训共有三期，主要帮助学员熟悉交易所业务规则，提升 服务实体经济能力。 作为粤港澳大湾区的核心引擎城市之一，深圳在推进金融高水平开放和上市公司高质量发展方面走在前 列。在首期培训中，来自深圳的期货公司学员齐聚一堂，大家对上期所国际化进程和上市公司套期会计 等内容表现出浓厚兴趣。 培训课程结束后，学员前往广州江铜材料有限公司、江铜（广州）光电科技有限公司增城基地实地探 访，参观铜杆、线缆等核心生产线，了解企业生产运营流程，使理论知识与产业实践紧密结合。 聚焦业务规则国际化改造 该专家最后建议，企业在重视套保业务的同时也要重视套保核算，将套期会计相关要求嵌入套保管理制 度、业务流程、系统建设。在套保业务制度和管理流程建设过程中，如果企业计划使用套期会计，建议 主动将套期会计准则的相关要求，特别是使用套期会计的几个条件融入管理制度、业务流程、系统建 设，为使用套期会计创造条件。虽然套期会计是选择项，但从企业管理角度看，能够采用套期会计，说 明企业套保业务管理达到了较高水准。 业务规则 ...

Financial Overview - The total assets of the company as of June 30, 2025, amounted to approximately RMB 815.84 billion, an increase from RMB 758.75 billion at the end of 2024, representing a growth of about 7.1% [1][2] - The total liabilities increased to approximately RMB 659.26 billion from RMB 605.66 billion, reflecting a growth of about 8.8% [1][2] - The total equity attributable to shareholders of the parent company reached approximately RMB 150.95 billion, up from RMB 147.60 billion, indicating an increase of about 1.6% [2] Income Statement Highlights - The total operating revenue for the first half of 2025 was approximately RMB 15.40 billion, compared to RMB 11.46 billion in the same period of 2024, marking a significant increase of about 34.3% [2] - Net profit attributable to shareholders of the parent company was approximately RMB 6.47 billion, up from RMB 4.36 billion, which is an increase of about 48.4% [2] - The basic earnings per share rose to RMB 0.79 from RMB 0.52, reflecting a growth of approximately 51.9% [2] Cash Flow Analysis - The net cash flow from operating activities for the first half of 2025 was approximately RMB 65.08 billion, compared to RMB 46.35 billion in the same period of 2024, indicating an increase of about 40.2% [3] - Cash inflows from interest, fees, and commissions amounted to approximately RMB 13.35 billion, up from RMB 11.66 billion, representing a growth of about 14.5% [3] - The net cash flow from financing activities showed a significant decrease, resulting in a net outflow of approximately RMB 12.14 billion, compared to an inflow of RMB 3.92 billion in the previous period [3]

Company Overview - Guosen Securities Co., Ltd. was established in March 2008 with a registered capital of RMB 700 million, later increased to RMB 820 million after a public offering of 120 million shares in December 2014 [1][3] - As of June 30, 2025, the company has a total share capital of 9,612,429,377 shares, with a par value of RMB 1 per share [1] Business Scope - The company and its subsidiaries engage in a wide range of financial services, including securities brokerage, investment consulting, financial advisory related to securities transactions, underwriting and sponsorship, self-operated securities, margin financing, fund distribution, and asset management [2] Financial Reporting - The financial statements are prepared based on the going concern principle and comply with the relevant accounting standards and guidelines [3][4] - The company has assessed its ability to continue as a going concern and found no issues affecting this ability [3] Accounting Policies - The company follows important accounting policies and estimates as per the enterprise accounting standards, ensuring that the financial statements reflect a true and complete picture of its financial position and performance [4][5] - The company recognizes identifiable assets and liabilities acquired in business combinations at their fair value on the acquisition date [5] Financial Instruments - Financial instruments are recognized when the company becomes a party to the financial instrument contract, and their classification and measurement depend on the business model and cash flow characteristics [8][9] - The company measures expected credit losses based on the risk of default and recognizes impairment losses accordingly [10][11] Asset Management - The company manages various asset management plans independently, with separate accounting and financial reporting for each product [22] - The company’s asset management services include single asset management, collective asset management, and special asset management [22] Equity Investments - Long-term equity investments are classified based on the level of control or significant influence over the investee, with different accounting treatments applied [24][25] - The initial investment cost for equity investments is determined based on the method of acquisition, including cash payments, issuance of equity securities, or non-monetary asset exchanges [25]

Group 1 - The 2025 China (Zhengzhou) International Futures Forum was officially opened on August 19, organized by Zhengzhou Commodity Exchange and Chicago Mercantile Exchange Group [1] - During the forum, Meng Xiangjun, a partner at Xinyong Zhonghe Accounting Firm, detailed the financial treatment and audit compliance points of commodity hedging [1] - Hedging accounting is a technique that adjusts the recognition basis of income and expenses (or gains and losses) of hedging instruments and the hedged items, allowing both to be included in the same reporting period [1] Group 2 - The charm of hedging accounting lies in its ability to resolve mismatches between corporate risk management activities and traditional accounting standards [1] - By implementing hedging accounting, companies can visually reflect the impact of risk management activities on financial statements, reducing profit mismatches and volatility [1]

深圳市华星光电半导体显示技术有限公司 已审财务报表 2022年度、2023年度及截至2024年10月31日止 10个月期间 深圳市华星光电半导体显示技术有限公司 目 录 | | | 页 次 | | | --- | --- | --- | --- | | 一、 | 审计报告 | 1 - | 3 | | 二、 | 已审财务报表 | | | | | 资产负债表 | 4 | - 5 | | | 利润表 | | 6 | | | 所有者权益变动表 | 7 | - 8 | | | 现金流量表 | 9 - | 10 | | | 财务报表附注 | 11 - | 85 | 审计报告 安永华明（2025）审字第80014905_H01号 深圳市华星光电半导体显示技术有限公司 深圳市华星光电半导体显示技术有限公司董事会： 一、审计意见 我们审计了深圳市华星光电半导体显示技术有限公司的财务报表，包括2022年12 月31日、2023年12月31日及2024年10月31日的资产负债表，2022年度、2023年度及 截至2024年10月31日止10个月期间的利润表、所有者权益变动表和现金流量表以及相 关财务报表附注。 我们认为，后附的深圳 ...