天眼查App显示，近日，马鞍山水小宝城市运营管理有限公司成立，法定代表人为王哲恒，注册资本 100万人民币，经营范围为一般项目：城市绿化管理；食品销售（仅销售预包装食品）；食品互联网销 售（仅销售预包装食品）；外卖递送服务；自动售货机销售；互联网销售（除销售需要许可的商品）； 保健食品（预包装）销售；企业管理；供应链管理服务；品牌管理；普通货物仓储服务（不含危险化学 品等需许可审批的项目）（除许可业务外，可自主依法经营法律法规非禁止或限制的项目）许可项目： 道路货物运输（不含危险货物）（依法须经批准的项目，经相关部门批准后方可开展经营活动，具体经 营项目以相关部门批准文件或许可证件为准）。 ...

Company Overview - Hunan Xiangjiang Urban Operation Management Co., Ltd. was established on July 2, 2010, and is a wholly-owned subsidiary of Hunan Xiangjiang New District Development Group Co., Ltd. [1] - The company is registered in Changsha, Hunan, with a registered capital of RMB 500 million [1]. - The business scope includes municipal facility management, urban and rural appearance management, park management, software development, energy storage technology services, and various other services [1]. Financial Reporting Basis - The financial statements are prepared based on the going concern assumption and in accordance with the relevant accounting standards issued by the Ministry of Finance [2]. - The accounting basis is accrual accounting, with historical cost as the measurement basis for most assets [2]. - The company confirms its ability to continue as a going concern for the next 12 months [2]. Accounting Policies and Estimates - The accounting period is based on the calendar year, from January 1 to December 31 [2]. - The reporting currency is RMB, which is used for accounting by the company and its domestic subsidiaries [2]. Business Combinations - Business combinations are classified into those under common control and those not under common control [3][4]. - For combinations under common control, assets and liabilities are measured at the book value on the merger date, with any difference adjusted in capital reserves [4][5]. - For combinations not under common control, the acquisition cost includes the fair value of assets transferred and liabilities assumed on the acquisition date [5]. Joint Arrangements - Joint arrangements are classified into joint operations and joint ventures, with the company accounting for joint ventures using the equity method [11]. - In joint operations, the company recognizes its share of assets and liabilities, as well as income and expenses related to the arrangement [11]. Financial Instruments - Financial assets are classified into those measured at amortized cost, those measured at fair value with changes recognized in other comprehensive income, and those measured at fair value with changes recognized in profit or loss [15][16]. - The company assesses expected credit losses based on the risk of default and recognizes loss provisions accordingly [22][23]. Inventory Management - Inventory includes raw materials, finished goods, and contract fulfillment costs, measured at cost or net realizable value [26]. - The company uses a perpetual inventory system and recognizes inventory impairment when the net realizable value is lower than the cost [26].