The era of industrialization of data elements is coming, which listed companies are expected to benefit?
Data asset registration officially landed
Industry acceleration is imminent
On the news, after 8 months of soliciting opinions, the Ministry of Finance officially released the “Interim Provisions on Accounting Treatment Related to Enterprise Data Resources” on August 21, which will come into effect on January 1, 2024.
The regulations require that when an enterprise compiles a balance sheet, it shall, in accordance with the principle of materiality and in combination with the actual situation of the enterprise,Add the item “Including: data resources” under the “inventory” item to reflect the end-of-period book value of data resources recognized as inventory on the balance sheet date; Add the item “of which: data resources” under the item of “intangible assets”, reflecting the end-of-period book value of data resources recognized as intangible assets on the balance sheet date; add the item of “of which: data resources” under the item of “development expenditure”, It reflects the amount of expenditures for ongoing data resource research and development projects on the balance sheet date that meet the capitalization conditions.
In this regard, the computer team of Tianfeng Securities pointed out that the “Interim Regulations on Accounting Treatment Related to Enterprise Data Resources” issued by the Ministry of Finance this time has three major points of interest:
1. It will be officially implemented from January 1, 2024, and the timing exceeds expectations;
2. In analogy to research and development, the data resources used by the enterprise can be determined as intangible assets if they meet the requirements, and the profit and loss will be amortized after the service is provided and the revenue will be recognized; the data resources for sale can be determined as inventory if they meet the requirements, and the profit and loss will be carried forward after the sale. recognition of revenue;
3. In the balance sheet, intangible assets, inventories, and development expenditures have data resources, which are disclosed in the notes to the statements.
The computer team of Tianfeng Securities stated that after Liu Liehong, director of the National Data Bureau, took office, policies related to data elements are expected to accelerate, such as the right confirmation policy, and the industry will accelerate soon.
Soochow Securities believes that the implementation of the data asset entry policy has exceeded expectations, marking the country’s firm determination to use data as a factor of production. The official launch this time will help effectively reflect the investment and income of enterprises in data elements, increase corporate assets, meet financing needs, and assist the country in strengthening the overall management of the data element market.
Guosheng Securities pointed out that entering the table means that the data has completed the leap from natural resources to economic assets. As the first factor of production in the era of digital economy, data is expected to become an important support for government and enterprise reports and financial income. Subsequent progress in data element confirmation, pricing, transaction circulation, income distribution, pilot projects, etc. is expected to be launched one after another.
The concept stocks of data elements that have greatly increased their performance have been released
In the A-share market, there are more than 100 listed companies deploying data element business. Since the beginning of this year, the overall performance of data element concept stocks has been strong. As of the close on August 21, concept stocks have risen by an average of 29.45%, far exceeding the Shanghai Composite Index during the same period.Zhongke Information, China Science Communications, Jiuyuan YinhaiThe share price doubled during the year.
Compared with the latest closing price and the high point of the year, many previous big bull stocks have retreated a lot. According to the statistics of Databao, the retracement rate of Haitian AAC, Haohan Depth, Yuanwang Technology, and *ST Huichen exceeded 50%. Yidiantianxia, Guomai Culture, Chinese Online, Geling Shentong, China Science and Technology, etc. have retracement ranges between 40% and 50%.
Judging from the performance disclosure of the semi-annual report, the data element concept stocks are mixed.According to the calculation of the semi-annual report, performance report, and forecasted net profit lower limit, there are 23 concept stocks whose net profit in the first half of the year increased year-on-year or turned around..Shanda Diwei, SuperMap, Tianyu Digital, Jieshun Technology, TeamsunWait for the performance to turn losses into profits.
Rayco Defense, Montnets Technology, Zheshu Culture, Aerospace MicroNet profit doubled. Rayco Defense’s net profit growth rate was the highest. The company’s net profit in the first half of the year was 135 million yuan, an increase of 11.5 times year-on-year. Sexual gains and losses of about 123 million yuan.
Related reports
Data asset registration officially landed!It will open the era of industrialization of data elements
The time for digital assets to enter the watch is finalized!The latest research and judgment of the data element industrialization process acceleration agency is here
CITIC Securities: Operators and digital economy industry chains will benefit from the entry of data resources into the table
Soochow Securities: How big is the market space for data elements?
(Article source: Securities Times)
Article source: Securities Times
Article author: Liang Qiangang
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2023-08-22 04:48:33
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