浙江天册律师事务所 关于 浙江东日股份有限公司 2023 年限制性股票激励计划的 法律意见书 浙江省杭州市杭大路 1 号黄龙世纪广场 A 座 11 楼 310007 电话：0571-87901110 传真：0571-87901500 法律意见书 浙江天册律师事务所 关于浙江东日股份有限公司 2023年限制性股票激励计划的 法律意见书 编号：TCYJS2023H1215号 致：浙江东日股份有限公司 浙江天册律师事务所（以下简称"本所"）接受浙江东日股份有限公司（以下简 称"公司"或"浙江东日"）的委托，指派张声律师、孔舒韫律师（以下简称"本所 律师"或"经办律师"），依据《中华人民共和国公司法》（以下简称"《公司法》"）、 《中华人民共和国证券法》（以下简称"《证券法》"）、《上市公司股权激励管理 办法》（以下简称"《管理办法》"）、《国有控股上市公司（境内）实施股权激励 试行办法》（以下简称"《试行办法》"）、《关于规范国有控股上市公司实施股权 激励制度有关问题的通知》（以下简称"《171号文》"）、《中央企业控股上市公 司实施股权激励工作指引》等有关法律、法规和规范性文件及《浙江东日股份有限公 司章程》（以 ...

浙江东日股份有限公司 2023 年限制性股票激励计划首次授予激励对象名单 注：1、上述任何一名激励对象所获授限制性股票数量未超过本计划提交股东大会审议之前公司股本总 额的 1%。公司在全部有效期内的股权激励计划所涉及的标的股票总数累计未超过公司股本总额的 10%； 2、本计划激励对象未同时参与两个或两个以上上市公司股权激励计划，激励对象不包括独立董事、外 部董事、监事及单独或合计持有公司 5%以上股份的股东或实际控制人及其配偶、父母、子女； | 36 | 李家华 | 中层管理人员 | | --- | --- | --- | | 37 | 刘良晓 | 中层管理人员 | | 38 | 张舟 | 中层管理人员 | | 39 | 张华 | 中层管理人员 | | 40 | 麻辰韶 | 中层管理人员 | | 41 | 徐婷婷 | 核心骨干人员 | | 42 | 陈伍华 | 核心骨干人员 | | 43 | 冯民重 | 核心骨干人员 | | 44 | 陈思思 | 核心骨干人员 | | 45 | 汪施 | 核心骨干人员 | | 46 | 麻英姑 | 核心骨干人员 | | 47 | 甘霖 | 核心骨干人员 | | 48 | 王纤 ...

股票代码： 600113 股票简称：浙江东日 公告编号：2023-054 浙江东日股份有限公司 第九届监事会第十一次会议决议公告 表决结果：赞成票 3 票，反对票 0 票，弃权票 0 票。 二、审议通过关于公司《2023 年限制性股票激励计划实施考核 管理办法》的议案； 监事会认为：公司《2023 年限制性股票激励计划实施考核管理办 法》符合相关法律法规和规范性文件的有关规定和公司的实际情况， 旨在保证公司限制性股票激励计划的顺利实施，确保激励计划规范运 行。 本公司及监事会全体成员保证公告内容的真实、准确和完整，对 公告的虚假记载、误导性陈述或者重大遗漏负连带责任。 浙江东日股份有限公司第九届监事会第十一次会议于 2023 年 8 月 6 日以邮件、传真及专人送达方式发出通知，于 2023 年 8 月 11 日 在公司 1 号会议室以现场方式召开，本次会议应到监事 3 人，实到监 事 3 人，符合《公司法》、《公司章程》及《监事会议事规则》的相关 规定。会议由监事会主席李少军先生主持，会议审议并一致通过了以 下议案： 一、审议通过关于公司《2023 年限制性股票激励计划（草案）》 及其摘要的议案； 监事会认 ...

证券代码：600113 证券简称：浙江东日 公告编号：2023-052 浙江东日股份有限公司 2023 年第四次临时股东大会决议公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 本次会议是否有否决议案：无 一、 会议召开和出席情况 | 1、出席会议的股东和代理人人数 | 30 | | --- | --- | | 2、出席会议的股东所持有表决权的股份总数（股） | 206,218,191 | | 3、出席会议的股东所持有表决权股份数占公司有表决权股 | | | 份总数的比例（%） | 50.1221 | (四) 表决方式是否符合《公司法》及《公司章程》的规定，大会主持情况等。 本次股东大会由公司董事会召集，会议由公司董事长陈加泽先生主持，会议采取 现场与网络相结合的投票方式，以记名方式投票表决，符合《公司法》及《公司 (一) 股东大会召开的时间：2023 年 08 月 09 日 (二) 股东大会召开的地点：浙江省温州市鹿城区市府路 168 号合众大厦 12 层浙江东日股份有限公司 1 号会议室 (三) 出席会 ...

法律意见书 浙江天册律师事务所 关于 浙江东日股份有限公司 2023 年第四次临时股东大会的 法律意见书 浙江省杭州市杭大路 1 号黄龙世纪广场 A 座 11 楼 310007 电话：0571-87901111 传真：0571-87901500 法律意见书 浙江天册律师事务所 关于 浙江天册律师事务所（以下简称"本所"）接受浙江东日股份有限公司（以 下简称"浙江东日"或"公司"）的委托，指派本所律师参加公司 2023 年第 四次临时股东大会，并根据《中华人民共和国证券法》（以下简称"《证券法》"）、 《中华人民共和国公司法》（以下简称"《公司法》"）和《上市公司股东大 会规则（2022 年修订）》（以下简称"《股东大会规则》"）等法律、法规和 其他有关规范性文件的要求出具本法律意见书。 在本法律意见书中，本所律师仅对本次股东大会召集、召开程序、出席人 员的资格、召集人的资格、表决程序及表决结果的合法有效性发表意见，不对 会议所审议的议案内容和该等议案中所表述的事实或数据的真实性和准确性 发表意见。 本法律意见书仅供公司 2023 年第四次临时股东大会之目的使用。本所律 师同意将本法律意见书随浙江东日本次股东大 ...

Financial Performance - The company's operating revenue for Q1 2023 was ¥165,427,286.23, a decrease of 56.08% compared to the same period last year[6] - The net profit attributable to shareholders was ¥26,179,042.42, down 42.75% year-on-year[6] - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥24,128,105.29, a decline of 46.55% compared to the previous year[6] - Basic earnings per share were ¥0.06, a decrease of 41.91% compared to the same period last year[6] - The net profit for Q1 2023 was CNY 23,201,515.60, a decrease of 68.6% compared to CNY 73,939,601.23 in Q1 2022[21] - The total comprehensive income attributable to the parent company was CNY 26,179,042.42, compared to CNY 45,725,163.90 in the same quarter last year, reflecting a decline of 42.8%[22] - The company recorded a total profit of CNY 35,368,386.10 for Q1 2023, down from CNY 100,575,829.73 in Q1 2022, indicating a decrease of 64.9%[21] - The operating profit for Q1 2023 was CNY 34,968,325.19, a decline of 65.2% compared to CNY 100,475,455.69 in the same quarter last year[21] Cash Flow and Assets - The net cash flow from operating activities was ¥14,354,313.91, an increase of 102.58% year-on-year[6] - The cash flow from operating activities increased to CNY 14,354,313.91, compared to CNY 7,085,688.85 in Q1 2022, representing a 102.0% increase[23] - The cash flow from investing activities showed a net inflow of CNY 396,457,845.80, a significant improvement from a net outflow of CNY 37,109,097.85 in the previous year[24] - Cash and cash equivalents amounted to ¥1,025,647,476.89 as of March 31, 2023, compared to ¥588,566,162.81 at the end of 2022, indicating a growth of 74.4%[16] - The cash and cash equivalents at the end of Q1 2023 amounted to CNY 1,025,647,476.89, an increase from CNY 366,791,094.48 at the end of Q1 2022[24] Assets and Liabilities - Total assets at the end of the reporting period were ¥3,889,288,201.54, an increase of 36.12% from the end of the previous year[7] - Current assets as of March 31, 2023, totaled ¥2,063,452,301.37, an increase of 65.7% from ¥1,244,916,160.66 on December 31, 2022[17] - Total assets reached ¥3,889,288,201.54 as of March 31, 2023, compared to ¥2,857,330,340.14 at the end of 2022, reflecting a growth of 36%[19] - Total liabilities increased to ¥1,504,176,458.58 in Q1 2023, up from ¥612,643,934.84 in Q4 2022, marking a rise of 145%[18] Shareholder Information - The top shareholder, Wenzhou Dongfang Group Co., Ltd., holds 49.29% of the shares[13] Market and Operational Insights - The company reported a significant decrease in revenue due to the concentrated delivery of shops in the Longyou Baiyi Agricultural Market in the same period last year[10] - The company did not report any new product developments or market expansion strategies in this quarter[10] - Total operating costs for Q1 2023 were ¥129,079,034.61, down 53% from ¥277,840,761.74 in Q1 2022[20] - Net profit for Q1 2023 was not explicitly stated, but the significant drop in revenue and costs indicates a challenging financial environment[20] - Accounts receivable increased to ¥37,904,616.79 in Q1 2023 from ¥36,162,631.95 in Q4 2022, showing a slight rise of 4.8%[16] - Inventory as of March 31, 2023, was ¥844,916,435.43, significantly higher than ¥107,957,331.43 at the end of 2022, reflecting a growth of 682%[17] - Long-term equity investments decreased to ¥88,754,303.07 in Q1 2023 from ¥144,315,358.86 in Q4 2022, a decline of 38.7%[17] Revenue Comparison - Total operating revenue for Q1 2023 was ¥165,427,286.23, a decrease of 56% compared to ¥376,636,625.14 in Q1 2022[20]

证券代码：600113 证券简称：浙江东日 公告编号：2023-036 浙江东日股份有限公司 关于召开 2022 年度业绩说明会的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 重要内容提示： 会议召开时间：2023 年 03 月 28 日(星期二) 下午 15:00-16:00 会议召开地点：上海证券交易所上证路演中心（网址： http://roadshow.sseinfo.com/） 会议召开方式：上证路演中心网络互动 投资者可于 2023 年 03 月 21 日(星期二) 至 03 月 27 日(星期 一)16:00 前登录上证路演中心网站首页点击"提问预征集"栏目或 通过公司邮箱 600113@dongri.com 进行提问。公司将在说明会上对投 资者普遍关注的问题进行回答。 浙江东日股份有限公司（以下简称"公司"）已于 2023 年 3 月 11 日发布公司 2022 年度报告，为便于广大投资者更全面深入地了解 公司 2022 年度经营成果、财务状况，公司计划于 2023 年 03 月 28 日 下午 1 ...

Financial Performance - The company's operating revenue for 2022 was RMB 918,164,559.83, representing a 42.26% increase compared to RMB 645,396,707.96 in 2021[21] - The net profit attributable to shareholders of the listed company decreased by 75.44% to RMB 160,238,209.52 from RMB 652,355,859.69 in the previous year[21] - The net profit after deducting non-recurring gains and losses was RMB 131,909,700.80, an increase of 14.12% from RMB 115,586,062.97 in 2021[21] - Basic earnings per share decreased by 75.47% to CNY 0.39 compared to CNY 1.59 in the previous year[22] - Net profit attributable to shareholders decreased by 75.44% due to the absence of non-recurring gains from the previous year[23] - Annual operating revenue reached CNY 918.16 million, representing a 42.26% increase year-on-year, but net profit attributable to shareholders fell by 75.44% to CNY 160.24 million[32] - The total operating revenue for 2022 was CNY 918,164,559.83, an increase of 42.3% compared to CNY 645,396,707.96 in 2021[187] - The total operating costs for 2022 amounted to CNY 693,623,763.52, up 46.1% from CNY 474,838,104.37 in 2021[187] - The net profit for 2022 was CNY 195,052,075.67, a decrease of 69.9% from CNY 648,197,804.10 in 2021[188] Cash Flow and Assets - The cash flow from operating activities net amount was RMB 186,662,904.40, down 25.89% from RMB 251,880,482.48 in 2021[21] - Cash flow from operating activities reached CNY 105,014,729.79 in the fourth quarter, showing a significant increase[25] - The company's total assets decreased by 6.54% to CNY 2,857.33 million, while net assets attributable to shareholders increased by 2.89% to CNY 2,166.13 million[32] - The company's total assets were RMB 2,857,330,340.14, a decrease of 6.54% from RMB 3,057,180,557.88 at the end of 2021[21] - The total cash and cash equivalents at the end of 2022 were $472,228,362.33, compared to $192,605,305.30 at the end of 2021, which is an increase of approximately 145%[199] - The cash flow from operating activities was significantly higher than cash outflows, resulting in a strong net cash position for the company[198] Market and Business Strategy - The company aims to enhance its agricultural wholesale platform and services while extending into upstream and downstream industries[31] - The company is focused on expanding its market presence through strategies of external expansion, mergers, and talent acquisition[30] - The company operates the main agricultural product wholesale market in Wenzhou, serving as a crucial link between producers, operators, and consumers[72] - The company aims to enhance its market position by integrating industry resources and expanding its agricultural wholesale business[72] - The company is developing an online APP platform to enhance O2O business operations, integrating various transaction and management functions[49] - The company is committed to developing a cold chain logistics system to enhance the quality and efficiency of fresh agricultural products[71] Risks and Challenges - The company faces market risks due to potential economic slowdown affecting consumer income and food demand[79] - Increased competition from e-commerce and new business models poses a significant challenge to traditional wholesale markets[79] - The company's reliance on the Wenzhou market creates risks associated with dependence on a single regional market[79] - Operating management fees are a crucial profit source, and a decline in merchant profits could negatively impact these fees[80] Governance and Compliance - The company has held 6 shareholder meetings and 14 board meetings, ensuring compliance with governance regulations[86] - The company maintained independence from its controlling shareholder, with no instances of fund occupation or asset infringement reported[87] - The company strictly complied with information disclosure obligations, with no regulatory penalties for disclosure violations during the reporting period[88] - The company has established a fair and transparent performance evaluation and incentive mechanism for senior management, adhering to legal regulations[87] Research and Development - The company launched 13 new software copyrights and 10 patents during the reporting period, bringing the total to 67 software copyrights and invention patents[32] - The company’s research and development expenses were CNY 7.08 million, a decrease of 7.17% compared to the previous year[51] - The company has 27 R&D personnel, accounting for 2.66% of the total workforce[58] Environmental and Social Responsibility - The company invested 14.02 million yuan in environmental protection during the reporting period[123] - The company has established mechanisms for environmental protection compliance and has obtained necessary pollution discharge permits[124] - The company has not published a separate social responsibility or ESG report, but has disclosed relevant information in its annual report[126] Shareholder Information - The largest shareholder, Wenzhou Oriental Group, holds 49.29% of the shares, totaling 202,807,800 shares[154] - The total number of ordinary shareholders at the end of the reporting period is 43,229, an increase from 30,883 at the end of the previous month[152] - The company has not engaged in any cash asset management or entrusted loan activities during the reporting period[147]

Financial Performance - The company's operating revenue for Q3 2022 was ¥191,692,817.50, representing an increase of 18.22% compared to the same period last year[8]. - The net profit attributable to shareholders for Q3 2022 was ¥39,732,669.15, reflecting a growth of 4.26% year-over-year[8]. - The net profit after deducting non-recurring gains and losses was ¥37,927,870.79, which is an increase of 1.05% compared to the previous year[8]. - Year-to-date revenue reached ¥738,841,687.03, marking a significant increase of 61.60% compared to the same period last year[8]. - The basic earnings per share for Q3 2022 was ¥0.10, a decrease of 7.75% from the previous year[9]. - The weighted average return on equity was 1.89%, down by 0.60 percentage points compared to the previous year[9]. - The company reported a net profit margin improvement, with net profit for the first three quarters of 2022 reflecting a positive trend compared to the previous year[24]. - In Q3 2022, the company's net profit reached CNY 148,710,950.24, a 47% increase compared to CNY 101,072,534.57 in Q3 2021[25]. - The operating profit for Q3 2022 was CNY 198,774,133.63, up from CNY 136,652,358.47 in the same period last year, reflecting a growth of approximately 45.5%[25]. - The total comprehensive income for Q3 2022 was CNY 148,710,950.24, compared to CNY 101,072,534.57 in Q3 2021, indicating a growth of 47%[26]. - The basic and diluted earnings per share for Q3 2022 were both CNY 0.29, an increase from CNY 0.25 in Q3 2021[26]. Revenue and Costs - Total operating revenue for the first three quarters of 2022 reached ¥738,841,687.03, a significant increase from ¥457,190,135.22 in the same period of 2021[24]. - Total operating costs for the first three quarters of 2022 were ¥541,449,154.31, compared to ¥320,162,486.27 in the first three quarters of 2021, indicating a rise in costs[24]. - The total revenue from sales of goods and services for the first three quarters of 2022 was CNY 459,656,414.89, compared to CNY 634,715,087.16 in the same period of 2021, reflecting a decline of about 27.5%[28]. Assets and Liabilities - The total assets at the end of the reporting period were ¥2,835,392,239.51, a decrease of 7.25% from the end of the previous year[9]. - Cash and cash equivalents as of September 30, 2022, amounted to ¥259,561,437.23, down from ¥397,249,611.88 at the end of 2021[20]. - Accounts receivable increased to ¥38,564,886.24 as of September 30, 2022, compared to ¥28,350,965.19 at the end of 2021, reflecting improved sales[20]. - Inventory decreased to ¥242,645,276.31 as of September 30, 2022, from ¥340,732,483.22 at the end of 2021, indicating better inventory management[20]. - Total assets as of September 30, 2022, were ¥2,835,392,239.51, down from ¥3,057,180,557.88 at the end of 2021[22]. - Total liabilities decreased to ¥629,637,523.64 as of September 30, 2022, from ¥898,926,713.85 at the end of 2021, showing improved financial health[22]. - Shareholders' equity increased to ¥2,205,754,715.87 as of September 30, 2022, compared to ¥2,158,253,844.03 at the end of 2021, indicating growth in company value[22]. Cash Flow - The cash flow from operating activities for the year-to-date was ¥81,648,174.61, which decreased by 65.82% compared to the same period last year[9]. - Cash flow from operating activities for the first three quarters of 2022 was CNY 81,648,174.61, down from CNY 238,848,572.88 in the same period of 2021, a decrease of approximately 65.8%[28]. - The company reported a net cash outflow from investing activities of CNY -115,212,411.62 in the first three quarters of 2022, compared to CNY -53,214,424.66 in the same period of 2021[29]. - The cash and cash equivalents at the end of Q3 2022 were CNY 258,661,831.23, down from CNY 416,935,082.49 at the end of Q3 2021, a decrease of approximately 38%[29]. Research and Development - Research and development expenses increased significantly to CNY 5,194,810.25 in Q3 2022, compared to CNY 1,857,423.42 in Q3 2021, marking an increase of 179%[25]. Future Outlook - Future outlook includes potential market expansion and new product development strategies to enhance revenue growth[23]. - The company attributed the increase in revenue to the sales recognition from the Longyou Baiyi Agricultural Market[13]. - The company reported a total of 30,835 common shareholders at the end of the reporting period[15].

Financial Performance - The company's operating revenue for the first half of 2022 was CNY 547,148,869.53, an increase of 85.45% compared to CNY 295,046,018.12 in the same period last year[21]. - The net profit attributable to shareholders for the first half of 2022 was CNY 79,415,846.80, representing a 24.02% increase from CNY 64,036,002.99 in the previous year[21]. - Basic earnings per share for the first half of 2022 were CNY 0.19, an increase of 18.75% from CNY 0.16 in the same period last year[22]. - The company achieved operating revenue of 54,714.89 million yuan, an increase of 85.45% compared to the same period last year[38]. - Net profit attributable to shareholders reached 7,941.58 million yuan, up 24.02% year-on-year, while the net profit excluding non-recurring gains and losses was 7,530.74 million yuan, increasing by 29.29%[38]. - The profit margin improved, with net profit margin at approximately 19.6% compared to 21.5% in the previous year[101]. - The company reported a total profit of ¥144,518,903.38 for the first half of 2022, up from ¥86,715,712.40 in the same period of 2021[101]. Cash Flow and Assets - The net cash flow from operating activities decreased by 86.02%, amounting to CNY 24,577,099.33 compared to CNY 175,852,927.30 in the same period last year[21]. - The company's cash and cash equivalents decreased from RMB 397.25 million at the beginning of the period to RMB 255.43 million at the end of the period[92]. - Cash flow from operating activities decreased by 86.02% to 24,577,099.33 yuan, primarily due to the previous year's pre-sale funds from the Longyou Baiyi Agricultural Market[46]. - The ending balance of cash and cash equivalents was CNY 254,531,976.06, down from CNY 384,103,132.66 at the end of the first half of 2021[109]. - Total assets decreased from ¥3,057,180,557.88 to ¥2,802,827,116.26, a decline of approximately 8.3%[93]. - The total current assets decreased from RMB 1.64 billion to RMB 1.40 billion[92]. Business Operations and Strategy - The company attributed the increase in operating revenue primarily to the recognition of sales from the Longyou Baiyi Agricultural Market[21]. - The company aims to develop into a professional agricultural product service provider, integrating procurement, processing, inspection, and distribution services, thereby improving supply chain management capabilities[32]. - The company operates agricultural product wholesale markets strategically located near highways, enhancing logistics efficiency and market coverage[33]. - The fresh food delivery business leverages the company's market advantages to provide bulk procurement and delivery services to various institutions, primarily generating profits through product markups[29]. - The company is focused on enhancing market infrastructure, cold chain facilities, and logistics systems to improve agricultural product supply chains in the future[32]. Investments and Acquisitions - The company acquired 100% equity of Wenzhou Xueding Soy Products Co., Ltd., enhancing its capabilities in the agricultural product processing sector and ranking among the top 50 in the national soybean product industry[30]. - The company made a capital increase of 9.45 million RMB in Harbin Dongji Industrial Co., Ltd., raising its registered capital to 127 million RMB[48]. - The company established Wenzhou Ma Pai Fresh Co., Ltd. with a registered capital of 5 million RMB during the reporting period[48]. - The company’s investment in Wenzhou Xueding Tofu Co., Ltd. increased by 15 million RMB, raising its registered capital to 20 million RMB[48]. Market Risks and Challenges - The company faces market risks due to macroeconomic fluctuations and increasing competition from new business models in agricultural product distribution[54]. - Increased competition in the wholesale market poses significant risks to the company's market position and operational advantages[55]. - The reliance on a single regional market creates risks due to the lack of a unified national agricultural product circulation system, which could hinder the establishment of an efficient wholesale network[55]. - The complexity of management has increased with the expansion of operations, necessitating higher standards in market management, talent acquisition, and financial oversight[55]. Governance and Compliance - The company completed the election of its ninth board of directors and supervisory board members, ensuring governance continuity[62]. - The company has complied with environmental regulations, obtaining necessary permits for its operations in the agricultural wholesale market sector[66]. - The company has not disclosed any measures taken to reduce carbon emissions during the reporting period, indicating a potential area for future focus[67]. - The company has committed to ensuring that its subsidiary, Wenzhou Modern Cold Chain Logistics Co., Ltd., does not engage in any competitive business with Zhejiang Dongri and its subsidiaries[72]. Financial Position and Liabilities - The total liabilities decreased from ¥898,926,713.85 to ¥638,229,345.22, a reduction of about 29%[94]. - Current liabilities decreased from ¥750,921,018.79 to ¥492,000,041.10, representing a decrease of approximately 34.4%[93]. - The company’s contract liabilities decreased by 97.73%, from 244,384,633 RMB to 5,536,883.6 RMB, primarily due to the transfer of income from Longyou Baiyi Agricultural Products[47]. - The company has a total guarantee amount of 35,814.40 million RMB, which accounts for 17.01% of the company's net assets[78]. Research and Development - The company reported a significant increase in research and development expenses, which rose by 167.40% to 3,261,411.60 yuan due to increased investments in its subsidiaries in Hangzhou and Xi'an[46]. - Research and development expenses increased to ¥3,261,411.60, compared to ¥1,219,662.61 in the first half of 2021, reflecting a focus on innovation[100]. Accounting and Financial Reporting - The financial statements are prepared based on the assumption of going concern, with no significant doubts regarding the company's ability to continue operations for the next 12 months[130]. - The company adheres to the accounting standards for enterprises, ensuring that the financial statements reflect a true and complete picture of its financial status and operating results[131]. - The company measures expected credit losses for other receivables based on historical credit loss experience and current economic conditions, applying similar aging criteria[149].