Audit Opinion - The audit report states that the financial statements of Zhongyan (Inner Mongolia) Alkali Industry Co., Ltd. fairly reflect its financial position as of June 30, 2025, in accordance with accounting standards [2][3]. Company Overview - Zhongyan (Inner Mongolia) Alkali Industry Co., Ltd. is a limited liability company established on March 28, 2025, with a registered capital of RMB 40 million [5]. - The company operates in the mining industry, with business activities including non-coal mining, production of food and feed additives, and electricity generation [5]. Financial Reporting - The financial statements are prepared based on the going concern assumption, and the management is responsible for ensuring that the financial statements are free from material misstatements due to fraud or error [3][4]. - The financial report was approved for release on July 9, 2025 [10]. Accounting Policies - The company follows the accrual basis of accounting and uses historical cost as the measurement basis for its financial reporting [10]. - The company recognizes financial assets and liabilities based on their classification, including those measured at amortized cost and those measured at fair value [10][11]. Inventory and Assets - Inventory is measured at the lower of cost and net realizable value, with specific methods for different types of inventory [20]. - Fixed assets are recognized at cost and depreciated using the straight-line method over their useful lives [25][26]. Long-term Investments - Long-term equity investments are accounted for using the equity method, with adjustments made for the share of profits or losses from the investee [22][23]. Financial Instruments - The company classifies financial instruments based on their business model and cash flow characteristics, with specific accounting treatments for different types of financial assets and liabilities [10][11][12].

Group 1 - The core viewpoint of the implementation plan is to establish a comprehensive ecological environment zoning and control system by the end of 2025, aiming for continuous improvement in ecological quality and strengthening the southern ecological security barrier [1] - The plan emphasizes the need for differentiated ecological environment access lists based on the principle of "one unit, one strategy," particularly focusing on mineral extraction areas for strict management [1][2] - The implementation plan aims to support high-quality economic and social development by promoting the optimization of major production layouts and enhancing the capacity for industrial transfer in the China-ASEAN Industrial Cooperation Zone [2] Group 2 - A key goal of the implementation plan is to promote high-level ecological protection, with a focus on strict management of important ecological spaces and resource development [3] - The plan includes measures for the protection and restoration of important ecosystems, as well as strict control over heavy metal pollution in key industries [3] - The implementation plan outlines the need for comprehensive management of environmental factors and emphasizes the importance of reducing heavy metal emissions in new and expanded projects [3]