On December 11, Gelonghui reported that Yunnan Luoping Zinc&Electricity (002114.SZ) announced that its wholly-owned subsidiary, Luoping Fuzinc Agriculture Development Co., Ltd., would receive a special subsidy of 5,290,000.00 yuan in 2024 (the above data is unaudited and subject to final audit results). The aforementioned special subsidy accounts for 2.53% of the audited net income attributable to the shareholders of the listed company for the most recent accounting year (2023). According to the relevant provisions of "Accounting Standard for Enterprises No. 16 - Government Subsidy," government subsidies related to income should be directly accounted for in the current profit and loss or used to offset related costs and expenses.