浦林成山在截至2025年12月31日止年度的报告中，对多项与财务报表相关的会计政策进行了系统阐述，包括金融资产的分类与减值、存货计价方法、借款成本的确认与分配，以及贸易往来款项及票据的计量原则等。金融资产方面，公司依据商业模式和现金流特征，将债务工具分为按摊销成本计量、以公允价值计量且其变动计入其他全面收益以及以公允价值计量且其变动计入损益三大类别，并采纳前瞻性基准评估预期信贷亏损的方法，为债务工具计提减值。存货则采取加权平均法核算，制成品与在制品的成本包含原材料、直接人工和有关生产开支，期末按成本与可变现净值孰低计量。借款初始确认时扣除相关交易费用并以摊销成本核算，直接归属于购建合格资产的借款成本可予以资本化。贸易应收及应付款项初始按公允价值入账，随后以实际利率法进行后续计量。对于政府补助及补助的确认，公司将其分为与购建固定资产相关的补助和与补偿成本相关的补助，并分别采用递延收益或其他收益的方式计入损益。整体而言，这些会计政策的细化说明了公司对金融工具、生产成本、融资安排和政府补助等方面的处理，为财务信息的透明性和一致性提供了基础。
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