Core Viewpoint - Aoya Co., Ltd. (300949) emphasizes its commitment to legal and regulatory compliance in disclosing project-related data and regularly engages assessment agencies to evaluate impairment risks, which informs its decision on whether to recognize impairment provisions [1] Group 1: Financial Practices - The company regularly hires evaluation agencies to assess project impairment risks and determines whether to recognize impairment provisions based on these assessments [1] - Relevant data is audited and publicly disclosed in the annual report, ensuring transparency [1] Group 2: Business Operations - The operational projects mentioned are essential components of the company's strategy to create a closed-loop model from investment and construction to operation [1] - Aoya Co., Ltd. has received the "Top 10 Pioneer Forces in China's Tourism Industry" award from the Ministry of Culture and Tourism and the China Tourism Research Institute, highlighting its continuous innovation and investment in the fields of parent-child cultural tourism, rural revitalization, and urban renewal [1] - The recognition supports the company's market expansion in the parent-child cultural tourism business over the past two years [1]