Audit Opinion - The audit report concludes that the financial statements of Jiangsu Hongze Lake Dashi Smart Medical and Nursing Co., Ltd. fairly reflect its financial position as of May 31, 2025, and December 31, 2024, as well as its operational results and cash flows for the periods ending May 31, 2025, and the year 2024 [1][2]. Company Overview - Jiangsu Hongze Lake Dashi Smart Medical and Nursing Co., Ltd. is registered with a capital of 471.4241 million RMB and operates in integrated health services, health management, and medical project investment and operation [2][3]. Financial Reporting Basis - The financial statements are prepared in accordance with the accounting standards issued by the Ministry of Finance, using the accrual basis of accounting and historical cost measurement, except for certain financial instruments [3][4]. Accounting Policies - The company employs various accounting policies, including the classification and measurement of financial assets and liabilities, impairment of assets, and revenue recognition based on the transfer of control of goods or services to customers [5][6][28][29]. Financial Assets and Liabilities - Financial assets are classified into categories based on the business model for managing them and their cash flow characteristics, with specific measurement bases for each category [5][6][7]. - Financial liabilities are classified as either measured at fair value with changes recognized in profit or loss or other financial liabilities measured at amortized cost [7][8]. Revenue Recognition - Revenue is recognized when the company fulfills its performance obligations in contracts with customers, either at a point in time or over time, depending on the nature of the obligation [28][29].

Core Viewpoint - The article highlights the successful case of a senior citizen's transfer to the Bincheng District Municipal Hospital's integrated medical and nursing center, emphasizing the center's commitment to high-quality medical support and care services since its operation began in January 2024 [1][2][3] Group 1: Patient Transfer and Care - A family sought assistance for their elderly mother suffering from a right-sided cerebral infarction, who required specialized care due to her unstable condition [1] - The director of the center, Yang Zhandong, prioritized the patient's health and safety, advising the family to wait until the patient was more stable before transferring her [1] - After a detailed conversation, the family felt confident in the center's capabilities and decided against an on-site visit, trusting the center to handle the transfer safely [2] Group 2: Quality of Services - The Bincheng District Municipal Hospital's integrated medical and nursing center has received widespread recognition for its high-quality medical support and excellent nursing services, creating a comprehensive elderly care environment [2] - Since its opening, the center has seen an increase in residents from various regions, indicating a growing reputation and trust among families seeking care for their elderly relatives [3] - The center is actively exploring regional integration services to cater to the diverse and personalized needs of seniors seeking cross-city elderly care [3]