Stock Code: 002005 Stock Abbreviation: ST Dehao Announcement No.: 2026—20 Anhui Dehao RunDa Electric Co., Ltd. Announcement on the Change of Company Accounting Policies The Company and all members of the Board of Directors guarantee the information disclosed is true, accurate, and complete, without false records, misleading statements, or significant omissions.
I. Overview of the Current Accounting Policy Change
(I) Reason for the Change in Accounting Policy On December 5, 2025, the Ministry of Finance issued "Enterprise Accounting Standards Interpretation No. 19," which stipulates provisions regarding "Accounting Treatment of Compensatory Assets in Business Combinations Not Under Common Control," "Accounting Treatment of Capital Reserves Related to the Disposal of Subsidiaries Acquired Through Business Combinations Under Common Control," "Derecognition of Financial Liabilities Settled Through Electronic Payment Systems," "Assessment of Cash Flow Characteristics of Financial Assets and Related Disclosures," and "Disclosure of Equity Instruments Designated at Fair Value Through Other Comprehensive Income."
(II) Accounting Policies Adopted Before and After the Change Before the current accounting policy change, the Company followed the "Basic Standards for Enterprise Accounting" and various specific accounting standards, application guidelines for enterprise accounting standards, announcements on enterprise accounting standards interpretation, and other relevant regulations issued by the Ministry of Finance. After this accounting policy change, the Company will implement the requirements of "Enterprise Accounting Standards Interpretation No. 19" issued by the Ministry of Finance for the changed portions. Other unchanged portions will continue to be implemented in accordance with the "Basic Standards for Enterprise Accounting," various specific accounting standards, application guidelines for enterprise accounting standards, announcements on enterprise accounting standards interpretation, and other relevant regulations issued by the Ministry of Finance previously.