Core Insights - The successful financial recognition of data assets by Huayang Group marks a significant milestone in the coal industry, being the first of its kind in China [1] - The "Debt Collection Management Decision Analysis Dataset" has improved collection efficiency and reduced bad debt risk for Huayang Group [2] - The establishment of a management framework for data resource recognition and operation aims to transition data asset recognition from pilot projects to regular practice [2] Group 1 - Huayang Group, in collaboration with Shanxi Data Exchange Center, has completed the financial confirmation of data assets, showcasing industry leadership [1] - The data asset registration certificate was awarded to Huayang Group for the compliance registration of the "Debt Collection Management Decision Analysis Dataset" [1] - The data resource management framework emphasizes a collaborative mechanism covering the entire lifecycle from project initiation to ongoing management [2] Group 2 - Shanxi Data Exchange Center aims to enhance its service capabilities and build a business ecosystem centered on data asset management and financial innovation [3] - The center plans to leverage Shanxi's energy and computing resources to promote data compliance and security, contributing to the development of a national data factor market [3] - The transition of data from a cost to an asset is crucial for unlocking its value in the context of a growing digital economy [2]

Core Viewpoint - The implementation of the "Interim Regulations on Accounting Treatment of Enterprise Data Resources" marks a significant step towards the market-oriented allocation of data assets, with Huayang Group leading the way in the coal industry by completing the first data asset registration in the sector [1] Group 1: Company Actions - Huayang Group has successfully completed the compliance registration of the "Receivables Management Decision Analysis Data Set" on June 30, becoming the first coal enterprise to do so [1] - The company received the "Data Asset Registration Certificate" and, with the support of Shanxi Data Exchange, initiated a comprehensive process including data inventory, ownership identification, quality assessment, cost aggregation, and value analysis [1] - This process led to the formal inclusion of data resources in the financial statements, establishing a complete closed-loop from compliance registration to financial reporting [1] Group 2: Industry Impact - The "Receivables Management Decision Analysis Data Set" focuses on improving the efficiency of receivables collection and reducing bad debt risks through in-depth data analysis and application [1] - This initiative not only aids internal management decisions but also confirms the assetization of data resources, representing the first financial recognition of data assets in the national coal industry [1] - The successful registration and assetization of data resources by Huayang Group serve as a leading example and demonstration for the industry [1]