中恒集团:广西梧州中恒集团股份有限公司关于前期差错更正及追溯调整后的财务报表及附注

              广西梧州中恒集团股份有限公司

            关于前期差错更正及追溯调整后的

                    财务报表及附注

    广西梧州中恒集团股份有限公司（以下简称“公司”）根据《企业会计准则第28号——会计政策、会计估计变更和差错更正》、中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第19号——财务信息的更正及相关披露》等相关文件的规定，对前期相关会计差错进行更正。更正后的相关财务报表及附注如下（粗体字数字为本次差错更正受影响数据）：

    一、2023年度更正后的财务报表及附注

    （一）2023年度更正后的财务报表

                                        合并利润表

                                      2023年1—12月

                                                                  单位：元 币种：人民币

                  项目                        附注            2023年度              2022年度

  一、营业总收入                                          2,968,649,119.12    2,713,769,838.72

  其中：营业收入                                          2,968,649,119.12    2,713,769,838.72

        利息收入

        已赚保费

        手续费及佣金收入

  二、营业总成本                                          2,908,846,515.21    2,673,975,368.34

  其中：营业成本                                          1,065,685,551.29    1,100,829,836.87

        利息支出

        手续费及佣金支出

        退保金

        赔付支出净额

        提取保险责任准备金净额

        保单红利支出

        分保费用

        税金及附加                                            58,144,771.56        46,802,236.09

        销售费用                                          1,332,793,362.57    1,125,736,663.42

        管理费用                                            380,978,574.90      324,200,798.42

        研发费用                                            153,725,587.51      134,855,572.26

        财务费用                                            -82,481,332.62      -58,449,738.72

        其中：利息费用                                        65,125,936.56        81,911,893.78

              利息收入                                      147,026,866.69      136,123,273.75

    加：其他收益                                              77,656,421.38        87,203,948.67


      投资收益（损失以“－”号填列）                      134,292,132.10        44,359,765.05

      其中：对联营企业和合营企业的投                        -23,535,190.68        4,573,285.38
资收益

          以摊余成本计量的金融资产                                    -                    -
终止确认收益

      汇兑收益（损失以“－”号填列）                                    -                    -

      净敞口套期收益（损失以“-”号                                    -                    -
填列）

      公允价值变动收益（损失以“-”                        -65,743,867.88        33,073,821.76
号填列）

      信用减值损失（损失以“-”号填                        -14,570,104.03      -44,916,594.87
列）

      资产减值损失（损失以“-”号填                        -92,583,823.28      -117,307,138.38
列）

      资产处置收益（损失以“－”号填                        33,832,149.82        1,196,247.85
列）

三、营业利润（亏损以“－”号填列）                          132,685,512.02        43,404,520.46

  加：营业外收入                                            21,536,333.48        52,570,348.32

  减：营业外支出                                            71,540,533.67        32,168,015.72

四、利润总额（亏损总额以“－”号填列                        82,681,311.83        63,806,853.06
)

  减：所得税费用                                            52,227,042.54        51,417,178.91

五、净利润（净亏损以“－”号填列）                          30,454,269.29        12,389,674.15

（一）按经营持续性分类

    1.持续经营净利润（净亏损以“-”                        30,454,269.29        12,389,674.15
号填列）

    2.终止经营净利润（净亏损以“-”                                    -

号填列）                                                                                      -

（二）按所有权归属分类

    1.归属于母公司股东的净利润（净亏                        84,308,789.04        79,025,459.61
损以“-”号填列）

    2.少数股东损益（净亏损以“-”号                        -53,854,519.75      -66,635,785.46
填列）

六、其他综合收益的税后净额                                  -5,228,552.54      -96,133,068.85

 （一）归属母公司所有者的其他综合收                        -5,227,075.90      -96,132,909.83
益的税后净额

    1．不能重分类进损益的其他综合收                        -5,227,075.90      -96,132,909.83
益

  （1）重新计量设定受益计划变动额                                      -                    -

  （2）权益法下不能转损益的其他综合                                    -                    -
收益

  （3）其他权益工具投资公允价值变动                        -5,227,075.90      -96,132,909.83

  （4）企业自身信用风险公允价值变动

  2．将重分类进损益的其他综合收益

  （1）权益法下可转损益的其他综合收

  益

  （2）其他债权投资公允价值变动

  （3）金融资产重分类计入其他综合收


  益的金额

  （4）其他债权投资信用减值准备

  （5）现金流量套期储备

  （6）外币财务报表折算差额

  （7）其他

  （二）归属于少数股东的其他综合收益                            -1,476.64              -159.02
  的税后净额

  七、综合收益总额                                          25,225,716.75      -83,743,394.70

  （一）归属于母公司所有者的综合收益                        79,081,713.14      -17,107,450.22
  总额

  （二）归属于少数股东的综合收益总额                        -53,855,996.39      -66,635,944.48

 八、每股收益：

  （一）基本每股收益(元/股)                                        0.0246              0.0231

  （二）稀释每股收益(元/股)                                        0.0246              0.0231

  （二）2023年度更正后的财务报表附注

  七、合并财务报表项目注释

  61、营业收入和营业成本

  （1）营业收入和营业成本情况