证券代码：601718 证券简称：际华集团 公告编号：临 2024-019 际华集团股份有限公司 关于购买不动产暨关联交易的公告 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： ●交易简要内容：际华集团股份有限公司（下称"公司"）拟以自有资金向控股 股东新兴际华集团有限公司（下称"新兴际华集团"）购买其所持有的北京市大兴区 广茂大街 44 号院毛坯状态下的不动产，交易金额为 222,606,800.00 元，房屋建筑面 积为 22,644.92 平方米，所在土地面积为 19,988.65 平方米。 ●本次交易构成关联交易 ●本次交易未构成重大资产重组 ●本次交易已经公司董事会审议通过，无需提交股东大会审议 ●过去 12 个月，除日常性关联交易外，公司与同一关联人累计发生 2 笔关联交易， 交易金额合计为 3,700 万元。未与不同关联人进行交易类别相关的交易 ●其他需要提醒投资者重点关注的风险事项：本次交易尚需交易双方签署合同、 交付款项，并按照相关法律法规规定办理产权登记手续后方能完成，敬请投资者注意 ...

一、审议通过关于《购买土地使用权及房产暨关联交易》的议案。 监事会认为，本次交易有利于公司集中办公需求，提高团队工作效率，保障公司 总部办公场所的稳定，满足公司长期发展对办公场所的需求。同时满足公司建设云数 据中心，数字化系统建设要求，更好地开展产品研发以及产品设计的展示。本次交易 以评估价值为基础且经双方协议确定，符合公平交易原则，交易价格公允，不存在利 用关联关系输送利益或侵占上市公司利益的情形，决策程序符合有关法律法规及公司 《章程》等的规定，没有发现损害公司及股东利益的情形。 表决情况：3 票同意、0 票弃权、0 票反对。 关于该事项的具体内容请见公司在上海证券交易所网站（www.sse.com.cn）公开 披露的《际华集团关于购买不动产暨关联交易的公告》。 证券代码：601718 证券简称：际华集团 公告编号：临 2024-018 际华集团股份有限公司 第五届监事会第十四次会议决议公告 本公司监事会及全体监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。 际华集团股份有限公司（以下简称"公司"）第五届监事会第十四次会议于 2024 ...

Financial Performance - The company's operating revenue for Q1 2024 was ¥2,604,050,812.22, representing a decrease of 5.23% compared to the same period last year[6]. - The net profit attributable to shareholders was -¥26,395,575.09, a decline of 210.22% year-on-year[6]. - The basic and diluted earnings per share were both -¥0.006, reflecting a decrease of 220.00% compared to the previous year[10]. - Net profit for Q1 2024 was a loss of CNY 56,481,932.34, compared to a profit of CNY 24,958,272.32 in Q1 2023[21]. - The company reported a total comprehensive loss of CNY 56,291,880.65 for Q1 2024, compared to a comprehensive income of CNY 28,102,220.15 in Q1 2023[22]. - Operating profit for Q1 2024 was CNY 19,580,220.98, significantly lower than CNY 49,898,666.79 in Q1 2023[21]. Cash Flow and Liquidity - The net cash flow from operating activities was -¥1,228,079,896.58, primarily due to significant payments made during the reporting period[9]. - Cash flow from operating activities for Q1 2024 was a net outflow of CNY -1,228,079,896.58, compared to CNY -465,466,497.72 in Q1 2023[23]. - The cash and cash equivalents decreased to RMB 5,680,144,698.62 from RMB 6,775,620,151.24[17]. - Cash and cash equivalents at the end of Q1 2024 totaled CNY 5,376,151,608.34, down from CNY 5,532,283,582.79 at the end of Q1 2023[24]. - The cash flow from operating activities showed a net outflow of -¥23,504,391.28 in Q1 2024, compared to -¥26,795,290.25 in Q1 2023, indicating an improvement in cash flow by approximately 12.5%[32]. Assets and Liabilities - Total assets at the end of the reporting period were ¥26,277,527,109.84, a decrease of 0.60% from the end of the previous year[7]. - The company's current assets totaled RMB 15,697,861,928.22, slightly down from RMB 15,801,869,939.43 at the end of 2023[17]. - Total liabilities decreased to RMB 9,294,979,065.72 from RMB 9,396,201,347.76[18]. - The total liabilities increased to ¥4,608,687,090.29 in Q1 2024 from ¥4,558,350,728.46 in Q1 2023, reflecting a growth of approximately 1.6%[27]. - The company's equity attributable to shareholders was RMB 17,077,809,047.38, down from RMB 17,104,014,570.78[18]. - The total equity decreased slightly to ¥12,634,077,478.96 in Q1 2024 from ¥12,660,671,469.96 in Q1 2023, a decline of about 0.2%[27]. Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 117,729[12]. - The largest shareholder, Xinxing Jihua Group Co., Ltd., held 45.56% of the shares[12]. - The company had a total of 41,000,000 shares held by major shareholder Li Guo, representing a significant stake in the company[14]. Research and Development - The company reported no significant new product launches or technological advancements during this quarter[9]. - Research and development expenses for Q1 2024 were ¥8,985,197.51, an increase from ¥7,370,972.56 in Q1 2023, reflecting a growth of approximately 21.9%[29]. Investment Activities - The total cash inflow from investment activities in Q1 2024 was ¥418,022,230.31, compared to ¥1,038,973,179.45 in Q1 2023, indicating a decrease of approximately 59.8%[32]. - The company received ¥44,000,000.00 from financing activities in Q1 2024, a significant drop from ¥455,070,000.00 in Q1 2023, reflecting a decrease of about 90.3%[32].

证券代码：601718 证券简称：际华集团 公告编号：临 2024-017 关于该事项的具体内容请见公司在上海证券交易所网站（www.sse.com.cn）公开 披露的《际华集团关于购买不动产暨关联交易的公告》。 际华集团股份有限公司（以下简称"公司"）第五届董事会第二十四次会议于 2024 年 4 月 26 日在公司总部五层第一会议室召开。会议采取现场结合通讯表决方式进行。 会议由夏前军董事长主持，七位董事全部出席会议，公司监事会成员及其他高管人员 列席了会议。会议按照会议通知所列议程进行，会议召集、出席会议董事人数、召开 程序等符合有关法律法规和公司章程规定。会议经审议，形成如下决议： 一、 审议通过关于《购买土地使用权及房产暨关联交易》的议案。 表决结果：4票同意、0票弃权、0票反对、3票回避。 在审议该关联交易议案时，关联董事陈向东、杨大军、史俊龙回避了表决，该议 案已经公司第五届董事会第二次独立董事专门会议审议通过，同意提交董事会审议。 际华集团股份有限公司 第五届董事会第二十四次会议决议公告 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 ...

Shareholding Structure - The total shareholding of Xinxing Cathay International Group Co., Ltd. is 2,000,662,591 shares, accounting for 45.56% of the total shares[7] - Xinxing Ductile Iron Pipes Co., Ltd. holds 192,850,000 shares, representing 4.39% of the total shares[7] - The top ten shareholders of unlimited sale conditions hold a total of 2,000,662,591 shares in RMB[9] - Li Guo holds 30,990,000 shares, accounting for 0.71% of the total shares[11] - China Construction Bank Corporation - Guotai CSI Military Industry ETF holds 18,247,800 shares, representing 0.44% of the total shares[11] Debt and Financing - The total amount of corporate bonds issued by the company is 1,500,000,000 RMB, all of which have been used[20] - The balance of corporate bonds at the end of the reporting period is 0.2 billion RMB, with no bonds due or to be repaid from May to December 2024[24] - The balance of non-financial corporate debt financing instruments at the end of the reporting period is 5.09 billion RMB[24] - No overseas bonds were issued by the company, and the balance of overseas bonds due from May to December 2024 is 0 RMB[24] - The company has no overdue debt exceeding 10 million RMB or overdue corporate bonds[24] - The company issued a medium-term note (23 Jihua Group MTN001) with a balance of 5.00 billion at an interest rate of 3.07%, due on June 5, 2026[52] Financial Ratios and Performance - Interest coverage ratio increased to 3.80 from 2.37, a 60.34% increase, due to the company actively replacing high-interest loans with low-interest loans and reducing interest-bearing liabilities[30] - Cash interest coverage ratio improved to 13.52 from -1.60, driven by increased net cash flow from operating activities and reduced interest expenses from loan restructuring[30] - EBITDA interest coverage ratio rose to 8.88 from 5.04, a 76.19% increase, attributed to the same factors as the interest coverage ratio[30] - Loan repayment rate reached 100%, up from 97.17%, a 2.83% increase[30] - Interest payment rate also reached 100%, up from 98.89%, a 1.11% increase[30] - The company's interest-bearing debt decreased by 13.02% from 17.97 billion to 15.63 billion[48] - Consolidated interest-bearing debt decreased by 13.28% from 25.53 billion to 22.14 billion[49] Credit Ratings and Financial Statements - The company maintained its "AAA" credit rating for its 2018 and 2020 corporate bonds, as confirmed by China Chengxin International Credit Rating Co., Ltd[46] - The company's accounting policies and estimates are in compliance with Chinese Accounting Standards[97] - The company's financial statements are prepared under the going concern assumption[95] - The company's fiscal year runs from January 1 to December 31[99] - The functional currency of the company is RMB[100] - The company's financial statements are prepared in accordance with Chinese Accounting Standards and provide a true and fair view of the company's financial position[98] Revenue and Credit Impairment - Revenue for 2023 was recorded at 11,560.6888 million RMB[92] - Credit impairment losses for 2023 amounted to 498.91 million RMB[89] - The company's revenue recognition policies are considered reasonable based on audit findings[75] - The company's credit impairment loss assessment involves significant management judgment and estimates[89] - The company's audit procedures included testing the effectiveness of internal controls related to revenue recognition[92] Business Combinations and Investments - The company measures assets and liabilities acquired in business combinations at their book value on the merger date, with any difference between the net asset book value and the merger consideration adjusted in capital surplus[103] - For non-controlling acquisitions, the company recognizes goodwill if the merger cost exceeds the fair value of the identifiable net assets acquired, otherwise, the difference is recorded in current profits[103] - The company incurs audit, legal, and consulting fees related to mergers in current profits, while transaction costs for issuing equity securities are deducted from equity[103] - Control is determined by the company's ability to influence returns through power over the investee, with reassessments made if relevant facts or circumstances change[104] - When control over an investee is lost, the company re-measures remaining equity at fair value, with any difference between the consideration received and the share of net assets recognized in current profits[107] - Step disposals of subsidiary equity are treated as a single transaction if they meet specific criteria, with differences recognized in other comprehensive income until control is lost[107] - The company adjusts capital surplus for differences between the cost of acquiring minority interests and the share of net assets, with insufficient surplus adjusted in retained earnings[107] Foreign Currency and Financial Instruments - Foreign currency transactions are initially recorded at the spot exchange rate, with exchange differences recognized in current profits or other comprehensive income[109] - Foreign financial statements are translated using the spot exchange rate, with translation differences recorded in other comprehensive income and transferred to current profits upon disposal[109] - The company recognizes financial assets or liabilities when it becomes a party to a financial instrument contract, using the effective interest method to calculate amortized cost and allocate interest income or expenses across accounting periods[127] - For financial assets or liabilities, the effective interest rate is determined by discounting estimated future cash flows over the expected life of the instrument, excluding expected credit losses[127] - Amortized cost of financial assets or liabilities is calculated by adjusting the initial recognition amount for repayments, cumulative amortization using the effective interest method, and any loss provisions (for financial assets)[127] - Financial assets are derecognized when the contractual rights to cash flows expire or when the asset is transferred and meets derecognition criteria[131] - Financial liabilities are derecognized when the obligation is discharged, or when substantially modified terms are agreed upon with the lender[131] - In financial asset transfers, the company assesses the degree of retained risks and rewards to determine whether to derecognize, continue recognizing, or partially recognize the asset[131] - For financial asset transfers that meet derecognition criteria, the difference between the asset's carrying amount and consideration received (plus any related cumulative gains/losses in OCI) is recognized in profit or loss[131] - When only part of a financial asset is transferred and meets derecognition criteria, the carrying amount is allocated between transferred and retained portions based on relative fair values[131] - If a financial asset transfer does not meet derecognition criteria, the asset continues to be recognized and the consideration received is recognized as a financial liability[131] - The company uses the principle of substance over form when assessing whether financial asset transfers meet derecognition criteria[131] - The company determines the fair value of financial assets or liabilities with active markets based on market quotes, unless there are restrictions on the sale of the asset itself[132] - For financial assets with sale restrictions, the fair value is determined by deducting the compensation required by market participants for the risk of not being able to sell the asset in the open market during the specified period from the active market quote[132] - The company uses valuation techniques to determine the fair value of financial assets or liabilities without active markets, prioritizing observable inputs when available[132] - The company measures expected credit losses for financial assets classified at amortized cost or at fair value with changes in other comprehensive income, as well as for financial guarantee contracts[132] - For financial assets purchased or originated that have already experienced credit impairment, the company recognizes the cumulative change in expected credit losses over the entire life of the asset as a loss provision at each balance sheet date[132] - The company assesses whether the credit risk of financial instruments has increased significantly since initial recognition and measures loss provisions accordingly[132] - The company uses historical credit loss experience, current conditions, and future economic forecasts to determine expected credit losses for receivables from high-credit entities such as military, police, and government departments[137] - The company calculates expected credit losses for receivables based on aging, with loss rates ranging from 20% for 1-2 years to 80% for 4-5 years[137] Inventory and Asset Management - The company determines the net realizable value of inventory by estimating selling prices minus costs, selling expenses, and related taxes[144] - The company recognizes non-current assets or disposal groups as held for sale if they are immediately available for sale in their current condition and a sale is highly probable within one year[146] - The company adjusts the net profit of the invested entity based on the fair value of identifiable assets at the time of investment, and offsets unrealized internal transaction profits and losses proportionally[148] - When the company confirms its share of losses from the invested entity, it first reduces the carrying value of long-term equity investments, then other long-term equity investments, and finally recognizes expected liabilities if necessary[148] - The company converts the accounting method of long-term equity investments from fair value measurement to equity method when additional investments allow significant influence or joint control[148] - The company converts the accounting method of long-term equity investments from equity method to cost method when additional investments result in control over the invested entity[148] - The company converts the accounting method of long-term equity investments from cost method to equity method when it loses control but retains significant influence or joint control[148] - The company converts the accounting method of long-term equity investments from cost method to fair value measurement when it loses control and cannot exert significant influence or joint control[148] - The company treats multiple transactions as a package deal if they are economically interdependent or collectively achieve a complete commercial outcome[149] - The company recognizes the difference between the carrying value and the actual proceeds from the disposal of long-term equity investments as current period profit or loss[149] - The company determines joint control if decisions require unanimous agreement among all parties sharing control[149] - The company determines significant influence if it participates in the financial and operational policy-making of the invested entity[149] Financial Asset Classification - Financial assets are classified into three categories: amortized cost, fair value through other comprehensive income, and fair value through profit or loss[156] - Financial assets measured at amortized cost include monetary funds, notes receivable, accounts receivable, other receivables, long-term receivables, and debt investments[156] - Financial assets measured at fair value through other comprehensive income include receivables financing and other debt investments[156] - Financial assets measured at fair value through profit or loss include trading financial assets and other non-current financial assets[156] - Financial liabilities are classified into fair value through profit or loss and other financial liabilities[157] - Financial liabilities measured at fair value through profit or loss include trading financial liabilities and designated financial liabilities[157] - Other financial liabilities are measured at amortized cost using the effective interest method[157] - The company uses the effective interest method to recognize interest income for financial assets measured at amortized cost[156] - Fair value changes for financial assets measured at fair value through other comprehensive income are recognized in other comprehensive income[156] - Fair value changes for financial assets measured at fair value through profit or loss are recognized in profit or loss[156] Credit Risk and Loss Assessment - The company assesses financial instruments for significant increases in credit risk based on factors such as changes in the debtor's operating results, regulatory environment, and collateral value[161] - Financial assets are considered credit-impaired when observable events indicate a significant adverse impact on future cash flows, such as debtor financial difficulties or breaches of contract[161] - Expected credit losses are determined using probability-weighted amounts, time value of money, and reasonable forward-looking information available at the reporting date[161] - The company writes down financial assets when it is no longer reasonably expected to recover all or part of the contractual cash flows[161] - Receivables from high-credit entities such as military, police, and government departments are grouped and assessed for credit losses based on historical experience and future economic predictions[169] - The aging of other receivables is calculated using the first-in-first-out (FIFO) method[171] Inventory and Asset Valuation - Inventory is measured at cost using the weighted average method at the end of each month[172] - Low-value consumables and packaging materials are amortized using the one-time write-off method[172] - Assets held for sale are measured at the lower of their carrying amount or fair value less costs to sell[175] - Investment properties include land and buildings held for rental income or capital appreciation, and vacant buildings intended for rental use[178] - The company's investment properties are recorded at cost, including purchase price, related taxes, and other directly attributable expenses[179] - Investment properties are measured using the cost model, with depreciation or amortization calculated based on estimated useful life and residual value[179] - When investment properties are converted to self-use, they are reclassified as fixed assets or intangible assets at their carrying amount before conversion[179] - Disposal of investment properties results in the recognition of gains or losses, calculated as the disposal proceeds minus the carrying amount and related taxes[179] - Long-term prepaid expenses are amortized using the straight-line method over the benefit period, determined by lease term and expected benefit duration[187] Employee Benefits and Revenue Recognition - The company provides post-employment benefits, including defined contribution plans (e.g., social insurance) and defined benefit plans (e.g., post-retirement welfare)[188] - Internal retirement benefits are treated similarly to termination benefits, with liabilities recognized and expensed when the criteria for termination benefits are met[189] - Revenue is recognized when control of goods or services is transferred to the customer, based on the transaction price allocated to the performance obligation[191] - Deferred tax assets and liabilities are recognized based on temporary differences between the tax base and carrying amount of assets and liabilities, measured at the applicable tax rate[195] - Deferred tax assets are recognized only if it is probable that taxable profit will be available to utilize the deductible temporary differences[195] - The company classifies leases into finance leases and operating leases based on the transfer of risks and rewards associated with the leased asset[196] - Finance leases are recognized as receivables at the lease's commencement, with the initial measurement based on the present value of lease payments and unguaranteed residual value[196] - Operating lease income is recognized on a straight-line basis over the lease term, with initial direct costs capitalized and amortized over the lease period[196] - The company recognizes contract assets when it has the right to consideration for goods transferred to customers, contingent on factors other than time passage[199] - Unconditional rights to receive consideration from customers are classified separately as receivables[199]

大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da Hua Certified Public Accountants（Special General Partnership） 际华集团股份有限公司 关于营业收入扣除事项的 际华集团股份有限公司 关于营业收入扣除事项的 专项核查意见 大华核字[2024]0011009158 号 专项核查意见 （2023 年 1 月 1 日至 2023 年 12 月 31 日止） | | | 一、 关于营业收入扣除事项的专项核查意见 1-2 二、 营业收入扣除情况明细表 1-2 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 16 号院 7 号楼 12 层 [100039] 电话：86 (10) 5835 0011 传真：86 (10) 5835 0006 www.dahua-cpa.com 关于营业收入扣除事项的 专项核查意见 大华核字[2024] 0011009158号 际华集团股份有限公司： 我们接受委托，对际华集团股份有限公司（以下简称"际华集团"） 2023 年度财务报表进行审计，并出具了大华审字[2024] 0011003124 号 审计报告 ...

际华集团股份有限公司 2023 年度监事会工作报告 2023 年度是公司第五届监事会履职、开展工作的第三年。根据《公司法》、《公 司章程》赋予公司监事会的职责，现将监事会 2023 年度工作报告如下。 一、监事会工作开展情况 （一）列席了董事会、股东大会现场会议，对公司董事会行使监督权和知情权， 按照《公司法》要求，依法对董事、高级管理人员参与和执行公司决策的行为进行监 督，督促董事、高级管理人员认真履行职责。 （二）对公司的生产经营活动进行了监督，认为公司领导班子能够勤勉尽责，认 真执行了公司董事会的各项决议，经营中未发现违规操作行为。 （三）监事会会议召开情况 2023 年度监事会共召开三次会议。会议召开情况如下： 1.第五届监事会第十次会议 公司于 2023 年 4 月 12 日召开第五届监事会第十次会议，审议并表决通过了如下 议题： （1）审议通过关于《2022 年度监事会工作报告》的议案，同意将该议案提交公 司股东大会审议。 （2）审议通过关于《2022 年度财务决算报告》的议案。 （3）审议通过关于《2022 年年度报告及摘要》的议案，认为 2022 年年度报告的 编制和审议程序符合法律、法规、《 ...

际华集团股份有限公司 董事会审计与风险管理委员会 2023 年度履职情况报告 际华集团股份有限公司（以下简称"公司"）2023 年第五届董事会下设的审计与风 险委员会由张继德、徐坚、史俊龙 3 名董事组成。其中，张继德、徐坚为独立董事，张 继德任委员会主席。公司审计与风险委员会全部成员均具有能够胜任审计与风险管理委 员工作职责的专业知识和商业经验。 审计与风险管理委员会按照《公司章程》《董事会审计与风险管理委员会议事规则》 和《独立董事工作制度》的有关规定，勤勉务实，认真履行了监督与核查职责。按照制 度规定组织召开专业会议，及时了解公司的生产经营和运作情况，主动调查并收集决策 所需的相关资料；监督、评价了公司的外部审计，指导了公司内部审计及风险管理工作， 促进公司建立有效的内部控制体系并提供真实、准确、完整的财务报告。 现将公司审计与风险管理委员会 2023 年度工作事项的履职情况报告如下： 一、审计与风险管理委员会 2023 年度会议召开情况 2023 年，审计与风险管理委员会共召开了四次会议，全体委员亲自以现场加通讯参 会的方式出席了全部会议，并对相关会议决议、纪要进行了签字确认。历次会议的主要 内容如下 ...

际华集团股份有限公司 公司于 2023 年 10 月 24 日召开的五届二十一次董事会和十四次董事会审 计与风险管理委员会通过了关于《续聘大华会计师事务所为公司 2023 年度财务 审计机构和内控审计机构》的议案，聘请大华为公司 2023 年度财务报表审计及 内部控制审计机构。公司董事会审计与风险管理委员会就大华的基本情况、执业 资质相关证明文件、业务规模、人员信息、专业胜任能力、投资者保护能力、独 立性和诚信状况等情况进行了充分了解和审查，认为大华具备相应的执业资质， 具有足够的独立性、专业胜任能力、投资者保护能力，有上市公司进行审计的经 验和能力，能够满足公司年度财务审计和内部控制审计工作的需求。公司本次续 聘会计师事务所符合相关法律、法规规定，不存在损害公司及全体股东利益的情 形。公司独立董事对该事项发表了事前认可意见及独立意见。 董事会审计与风险管理委员会 对会计师事务所 2023 年度履行监督职责情况的报告 根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司治理准 则》《国有企业、上市公司选聘会计师事务所管理办法》和际华集团股份有限公 司（以下简称"公司"）的《公司章程》等规定和要求，董 ...

证券代码：601718 证券简称：际华集团 公告编号：临 2024-015 际华集团股份有限公司 关于计提资产减值准备的公告 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。 际华集团股份有限公司（以下简称""公司）于 2024 年 4 月 12 日召开第五届董 事会第二十三次会议、第五届监事会第十三次会议，审议通过了关于《计提资产减值 准备》的议案。根据《公司章程》，此事项无需提交公司股东大会审议。具体情况公 告如下： 一、本次计提资产减值准备概述 1、本次计提资产减值准备的原因 公司本次计提减值准备的决策程序符合《企业会计准则》和公司会计政策、会计 估计的相关规定，能够公允的反映公司的资产状况，符合公司和全体股东的利益，不 存在损害公司和中小股东合法权益的情况，同意公司 2023 年度计提资产减值方案， 并将该事项提交董事会。 2. 董事会意见 根据《企业会计准则》及公司会计政策，为更加客观、真实、准确地反映公司财 务状况和资产价值，公司对截至 2023 年 12 月 31 日资产进行全面清查和减值测试， 发现部分资产 ...