Stock Code: Shenzhen Coship Electronics Co.Ltd(002052) stock abbreviation: St TongZhou Announcement No.: 2022021 Shenzhen Coship Electronics Co.Ltd(002052)
Announcement on changes in accounting policies
The company and all members of the board of directors guarantee that the content of information disclosure is true, accurate and complete
There are false records, misleading statements or major omissions.
1、 Summary of changes in accounting policies
1. Date and reason of change
On February 2, 2021, the Ministry of Finance issued the interpretation of accounting standards for Business Enterprises No. 14 (CAI Kuai [2021] No. 1, hereinafter referred to as “Interpretation No. 14”), which will come into force on February 2, 2021.
On December 31, 2021, the Ministry of Finance issued the interpretation of accounting standards for Business Enterprises No. 15 (CAI Kuai [2021] No. 35, hereinafter referred to as “Interpretation No. 15”), which will be implemented as of the date of promulgation.
2. Accounting policies before change
Before the change of accounting policies, the company shall implement the accounting standards for business enterprises – basic standards, various specific accounting standards, application guidelines of accounting standards for business enterprises, interpretation announcement of accounting standards for business enterprises and other relevant regulations issued by the Ministry of finance.
3. Changed accounting policies
The company will implement the interpretation of accounting standards for Business Enterprises No. 14 issued by the Ministry of Finance in 2021 from February 2, 2021 and the interpretation of accounting standards for Business Enterprises No. 15 issued by the Ministry of Finance in 2021 from December 31, 2021. Other unchanged parts shall still be implemented in accordance with the accounting standards for business enterprises – basic standards, various specific accounting standards, the application guide of accounting standards for business enterprises, the interpretation announcement of accounting standards for business enterprises and other relevant provisions issued by the Ministry of Finance in the early stage.
2、 Impact of this accounting policy change on the company
The company has implemented Interpretation No. 14 since February 2, 2021, and the implementation of Interpretation No. 14 has no significant impact on the financial statements during the reporting period; Interpretation No. 15 will be implemented from December 31, 2021. The implementation of Interpretation No. 15 has no significant impact on the financial statements of comparable periods.
This accounting policy change is a reasonable change made in accordance with the relevant provisions issued by the Ministry of finance, in line with the relevant provisions of the supervision and the actual situation of the company, and there is no damage to the interests of the company and all shareholders.
3、 Opinions of the board of directors, the board of supervisors and independent directors
1. Opinions of the board of directors
The 9th meeting of the 6th board of directors of the company deliberated and adopted the proposal on accounting policy change. The board of directors considered that the change of accounting policy is a reasonable change in accordance with the accounting standards revised and issued by the Ministry of finance, in line with relevant regulations, and the implementation of the change of accounting policy can objectively and fairly reflect the company’s financial status and operating results, and will not have a significant impact on the company’s financial statements, Agree to the change of the company’s accounting policy. 2. Opinions of the board of supervisors
The 8th meeting of the 6th board of supervisors of the company deliberated and adopted the proposal on accounting policy change. The board of supervisors believed that the change of accounting policy was a reasonable change in accordance with the accounting standards revised and promulgated by the Ministry of finance, in line with relevant regulations, and the implementation of accounting policy change can objectively and fairly reflect the financial status and operating results of the company; The relevant decision-making procedures comply with the provisions of relevant laws, regulations, normative documents and the articles of association, and there is no damage to the interests of the company and shareholders. We agree to the change of the company’s accounting policy.
3. Opinions of independent directors
The independent directors believe that the change of the company’s accounting policies in accordance with the latest accounting standards revised and issued by the Ministry of finance is in line with the accounting standards for business enterprises and relevant provisions, and in line with the relevant provisions of the stock listing rules of Shenzhen Stock Exchange. There is no damage to the interests of the company and all shareholders, especially minority shareholders, and agree to the change of the company’s accounting policies.
4、 Documents for future reference
1. Resolutions of the 9th meeting of the 6th board of directors
2. Resolutions of the 8th meeting of the 6th board of supervisors
3. Independent opinions of independent directors on matters related to the ninth meeting of the sixth board of directors
Shenzhen Coship Electronics Co.Ltd(002052) board of directors April 20, 2022
