截至2025年8月15日收盘，广誉远(600771)报收于21.91元，上涨1.67%，换手率2.89%，成交量14.15万 手，成交额3.09亿元。 董秘最新回复 投资者： 自《财政部关于公司法、外商投资法施行后有关财务处理问题的通知》(财资〔2025〕101号) 以来，截至2025年8月13日，根据公开披露信息，海航科技（8月11日）、禾盛新材、盈康生命、润和软 件、新华都、ST八菱、祥源文旅（8月6日）等众多公司拟实施公积金弥补亏损，公司迟迟没有动作， 不知在等什么？在众多公司披露的情况下仅仅以"会计处理遵守谨慎性原则"搪塞是极不负责任的，有 辱"会计天团"。 董秘： 您好，如若涉及应当披露的事项，公司会及时履行披露义务，请您关注公司公告。 交易信息汇总 8月15日，广誉远的资金流向显示，主力资金净流入1065.9万元，占总成交额的3.45%；游资资金净流出 765.56万元，占总成交额的2.48%；散户资金净流出300.34万元，占总成交额的0.97%。 以上内容为证券之星据公开信息整理，由AI算法生成（网信算备310104345710301240019号），不构成 投资建议。 投资者： 资本公积金弥 ...

Core Viewpoint - The recent announcement by HNA Technology Co., Ltd. regarding the use of capital reserve to offset losses reflects a broader trend among listed companies aiming to meet profit distribution conditions for future dividends, facilitated by new regulations allowing such measures [1][2][3] Group 1: Regulatory Changes - The new Company Law allows the use of capital reserves to cover losses after exhausting discretionary and statutory reserves, with specific financial regulations established by the Ministry of Finance [2][4] - Since the implementation of the new Company Law, numerous companies have amended their articles of association to clarify the order of using reserves for loss coverage [2][4] Group 2: Market Impact - As of August 11, 2023, eight companies have announced plans to use capital reserves to offset losses, with four of these proposals already approved by temporary shareholder meetings [2][7] - It is estimated that over 650 listed companies could benefit from the new regulations, with a significant number expected to adopt this measure in the latter half of the year [7][8] Group 3: Financial Implications - Utilizing capital reserves to offset losses can improve financial statements, enhance market confidence, and potentially restore dividend eligibility, thus benefiting investor returns [3][4] - However, reliance on this method without improving core business performance may mislead investors regarding the company's actual financial health [4][9] Group 4: Investor Considerations - Investors are advised to monitor the sustainability of companies' profitability, as the use of capital reserves does not inherently resolve underlying issues of profitability [5][9] - Concerns have been raised about the potential for companies to engage in "ineffective loss offsetting," which could signal deeper financial troubles [7][9]

Core Viewpoint - The Ministry of Finance has issued a notice to clarify financial handling issues related to the Company Law and Foreign Investment Law, effective from July 1, 2024, focusing on the use of capital reserves to cover losses and the treatment of various funds in foreign-invested enterprises [1][4]. Group 1: Financial Regulations - The new Company Law mandates that capital reserves can only be used to cover losses after utilizing discretionary and statutory reserves, with specific conditions for using capital reserves [1][2]. - The notice specifies that non-monetary assets contributed as capital must be evaluated for pricing, ensuring proper asset assessment and internal governance [3][4]. - The notice emphasizes the need for board resolutions and shareholder meetings to approve the use of capital reserves for loss coverage, protecting shareholder rights [2][3]. Group 2: Treatment of Funds in Foreign-Invested Enterprises - Foreign-invested enterprises will transition from maintaining reserve funds to statutory and discretionary capital reserves, with specific management guidelines for these funds [4]. - The cancellation of the three funds (reserve fund, enterprise development fund, and employee reward and welfare fund) will alleviate financial pressure on foreign-invested enterprises, allowing for better liquidity and operational vitality [4][5]. - The new regulations aim to equalize the profit distribution system between foreign-invested and domestic enterprises, enhancing the business environment and stimulating innovation [4][5]. Group 3: Implementation and Compliance - Companies are advised to view the new regulations as a comprehensive test of corporate governance and internal control, emphasizing the importance of compliance and risk awareness [5][6]. - The Ministry of Finance plans to monitor the implementation of the notice and gather feedback from stakeholders to improve the effectiveness of the regulations [6].