Group 1 - The core point of the news is the successful issuance of the first "computing power loan" in Guangdong province by Shunde Rural Commercial Bank, providing 10 million yuan to a local smart chip R&D company, marking a significant milestone in financial innovation towards the AI infrastructure sector [1][3] - The "computing power loan" model is designed to cover the entire industry chain, allowing upstream hardware R&D companies to access liquidity through "computing power operation loans" and midstream service providers to upgrade facilities via "computing power upgrade loans" [3] - The success of this model relies on precise evaluation of enterprise data assets, which include vast amounts of test data, patent documents, and supply chain information generated by the smart chip R&D company [3] Group 2 - The traditional financial reporting system struggles to reflect the value of data assets, leading to a structural contradiction where companies are "data-rich" but "credit-poor" [3] - The introduction of data asset accounting (DACPA) is crucial for addressing this issue, as it allows for the recognition, measurement, and disclosure of data assets, facilitating better access to financing [3][10] - The People's Bank of China and other departments have emphasized the need to explore the value of data elements, with local practices in Foshan, such as digital asset financing loans, requiring companies to establish standardized data asset management mechanisms [3] Group 3 - The demand for specialized data asset management professionals is rapidly increasing in Foshan, driven by the integration of AI and manufacturing, leading to the emergence of the data asset accounting profession [8] - The data asset accounting examination has established a three-tier certification system to meet the market's need for standardized talent, allowing qualified individuals to apply directly for senior certification [8] - The examination materials cover foundational frameworks for data rights confirmation and valuation, with a focus on practical accounting skills at different levels [8] Group 4 - The underlying logic revealed by the Foshan case is that computing power acts as the "electricity" of the new era, while data assets serve as the "fuel" driving this generator [10] - The role of data asset accounting professionals is to translate the commercial potential of enterprise data resources into a language that financial institutions can understand, which is essential for the success of the "computing power loan" model [10] - As more companies employ certified professionals, the innovative experience of "digital asset financing loans" in Foshan is expected to accelerate replication, creating a virtuous cycle of "data asset accounting—credit value enhancement—financial resource connection" [15]