Workflow
汽车车轿及零部件
icon
Search documents
曙光股份: 北京德皓国际会计师事务所(特殊普通合伙)关于辽宁曙光汽车集团股份有限公司向特定对象发行A股股票的财务报告和审计报告
Zheng Quan Zhi Xing· 2025-07-18 08:21
Company Overview - Liaoning Shuguang Automobile Group Co., Ltd. was established on March 2, 1993, and is listed on the Shanghai Stock Exchange with the stock code 600303 [1] - The company has a total issued share capital of 683.604211 million shares as of December 31, 2024 [1] - The controlling shareholder is Beijing Weizi West Consulting Management Center (Limited Partnership), with actual controllers being Quan Wei and Liang Zi [1] Business Activities - The company operates in the automotive manufacturing industry, focusing on the research and development, manufacturing, wholesale, and retail of automotive parts and components [1] - Main products and services include passenger cars, buses, pickups, special vehicles, and automotive retail business [1] Financial Reporting - The financial statements have been prepared in accordance with the accounting standards issued by the Ministry of Finance and relevant regulations [1] - The financial statements were approved by the board of directors on April 10, 2025, and will be submitted for shareholder review [1] Consolidation Scope - The company has included 28 subsidiaries in its consolidated financial statements for the current period, an increase of 4 compared to the previous period [1] Accounting Policies - The company adheres to the accrual basis of accounting and uses historical cost as the measurement basis, except for certain financial instruments measured at fair value [1][2] - The company evaluates its ability to continue as a going concern and has not identified any significant doubts regarding its ongoing viability [1] Financial Instruments - Financial assets and liabilities are recognized when the company becomes a party to the financial instrument contract [18] - The company classifies financial assets into three categories: measured at amortized cost, measured at fair value with changes recognized in other comprehensive income, and measured at fair value with changes recognized in profit or loss [17][18] Joint Arrangements - The company classifies joint arrangements into joint operations and joint ventures based on the structure and contractual terms [12] - In joint operations, the company recognizes its share of assets, liabilities, income, and expenses [12]