Group 1 - The article discusses the evaluation of data assets of listed companies in China from 2007 to 2024, focusing on the methodologies used for assessment [2][3] - Three methods for calculating data assets are introduced: text analysis, value method, and actual method [4][5][6] - The text analysis method involves collecting annual reports of A-share listed companies and analyzing the "Management Discussion and Analysis" (MD&A) section using Python and pdfplumber tools [2][3] Group 2 - The value method quantifies data asset value by considering both current data resources and their future potential value, emphasizing the increasing market recognition of data assets [5] - The formula for measuring data asset value is provided: Data Assets (DA) = ln(Market Value - Fixed Assets - Intangible Assets - Financial Assets), highlighting the importance of market value in assessing data assets [5] - The actual method categorizes data resources into directly usable and those requiring further processing, detailing the accounting treatment for each type [6]

Group 1 - The core viewpoint of the news is the successful launch of Tianjin's first state-owned enterprise data asset trust project, which aims to capitalize on data assets and contribute to the enhancement of state-owned capital [1] - The project is a collaboration between Tianjin Public Transport Group, Northern International Trust, and Tianjin Data Asset Registration and Evaluation Center, guided by the Tianjin Data Bureau [1] - Tianjin Public Transport has transformed its operational data into measurable, tradable, and value-added assets, including the introduction of a free "driverless bus route" for citizens [1] Group 2 - Northern Trust aims to align its services with national strategies, focusing on the coordinated development of the Beijing-Tianjin-Hebei region while adhering to values of integrity, prudence, professionalism, diligence, compliance, and service [2] - The strategic goal of Northern Trust is to become a high-quality, sustainable regional trust company, emphasizing technology finance applications and integrating quality resources from traditional industries [2] - The project provides a complete path for data asset confirmation, evaluation, and transformation, facilitating the activation of vast data resources for state-owned enterprises in Tianjin [1]