Securities Code: 002313 Securities Abbreviation: Haiyun Intelligent Announcement No.: 2026-026
Haiyun Intelligent Technology 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 there are no false records, misleading statements, or major omissions.
Special Notice: This change in accounting policy is a policy change made by Haiyun Intelligent Technology Co., Ltd. (hereinafter referred to as the "Company") in accordance with the relevant regulations of the Ministry of Finance of the People's Republic of China (hereinafter referred to as the "Ministry of Finance"). It does not require the approval of the Company's Board of Directors and Shareholders' Meeting and will not have a significant impact on the Company's financial position, operating results, and cash flows.
I. Overview of the Change in Accounting Policy
(I) Reason for the Change in Accounting Policy On December 5, 2025, the Ministry of Finance issued "Accounting Standards Interpretation No. 19" (hereinafter referred to as "Interpretation No. 19"), which will be implemented from January 1, 2026. It specifically involves updates to the accounting treatment of compensatory assets in business combinations not under common control, the accounting treatment of capital reserves related to the disposal of subsidiaries acquired through business combinations under common control, the derecognition of financial liabilities settled by electronic payment systems, the assessment of cash flow characteristics of financial assets and related disclosures, and the disclosure of equity instruments designated at fair value through other comprehensive income.