Securities Code: 000987 Securities Abbreviation: Yuexiu Capital Announcement No.: 2026-034
Guangzhou Yuexiu Capital Holding Group Co., Ltd. Announcement on Changes to Accounting Policies
The Company and all members of the Board of Directors guarantee the truthfulness, accuracy, and completeness of the information disclosed, and that there are no false records, misleading statements, or material omissions.
Key Information Prompt: This change in accounting policies is made in accordance with the new insurance contract standards and Interpretation No. 19 issued by the Ministry of Finance. It does not require submission to the Company's Board of Directors and Shareholders' Meeting for deliberation, will not have a significant impact on the Company's financial position and operating results, and does not harm the interests of the Company and all shareholders.
I. Overview of Accounting Policy Change
The Ministry of Finance revised and issued the "Enterprise Accounting Standards No. 25 — Insurance Contracts" (hereinafter referred to as the "New Insurance Contract Standards") on December 19, 2020, and issued the "Enterprise Accounting Standards Interpretation No. 19" (hereinafter referred to as "Interpretation No. 19") on December 5, 2025. In accordance with the requirements of the aforementioned accounting standards and interpretations, Guangzhou Yuexiu Capital Holding Group Co., Ltd. (hereinafter referred to as the "Company") needs to make corresponding changes to its implemented accounting policies and perform accounting treatment as required.