股票代码：002269 股票简称：美邦服饰 编号：2023-061 会议以 7 票同意，0 票反对，0 票弃权，审议通过了公司《关于 2023 年第三 季度报告的议案》，具体内容详情见公司同时披露的《2023 年第三季度报告》。 2. 审议通过《关于 2023 年前三季度计提资产减值准备的议案》 会议以 7 票同意，0 票反对，0 票弃权，审议通过了公司《关于 2023 年前三 季度计提资产减值准备的议案》，具体内容详见公司同时披露的《关于 2023 年 前三季度计提资产减值准备的公告》。 三、备查文件 上海美特斯邦威服饰股份有限公司 第六届董事会第四次会议决议公告 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、准确性和完整性承担个别及连带责任。 一、董事会会议召开情况 上海美特斯邦威服饰股份有限公司（以下简称"公司"）日前以书面和电子 邮件方式向董事发出第六届董事会第四次会议通知，会议于 2023 年 10 月 30 日 在上海市浦东新区康桥东路 800 号公司会议室召开。本次会议应出席董事 7 人， 实际出席董事 7 人，胡佳佳、林晓东、徐成明、游君 ...

上海美特斯邦威服饰股份有限公司 股票交易异常波动公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 股票代码：002269 股票简称：美邦服饰 编号：2023-058 一、 股票交易异常波动情况 2、 近期公共传媒并未报道可能或已经对本公司股票交易价格产生较大影响 的未公开重大信息。 3、近期，公司经营情况正常，内外部经营环境未发生重大变化。 4、 经自查和问询，公司、控股股东及实际控制人不存在关于本公司的应披 露而未披露的重大事项。 5、 经核实，公司控股股东在本公司股票交易异常波动期间未买卖公司股票。 6、 董事会未获悉本公司有根据深交所《股票上市规则》等有关规定应予以 披露而未披露的、对本公司股票及其衍生品种交易价格产生较大影响的信息。 三、 是否存在应披露而未披露信息的说明 本公司董事会确认，本公司目前没有任何根据深交所《股票上市规则》等有 关规定应予以披露而未披露的事项或与该事项有关的筹划、商谈、意向、协议等； 董事会也未获悉本公司有根据深交所《股票上市规则》等有关规定应予以披露而 上海美特斯邦威服饰股份有限公司（以下简称"公司"或"本公司"）股票 ...

中国上海市石门一路 288 号 兴业太古汇香港兴业中心办公楼一座 26 层 邮编：200041 电话：（86-21）5298 5488 传真：（86-21）5298 5492 junhesh@junhe.com 君合律师事务所上海分所 关于上海美特斯邦威服饰股份有限公司 2023 年第三次临时股东大会的法律意见书 致：上海美特斯邦威服饰股份有限公司 君合律师事务所上海分所（以下简称"本所"）接受上海美特斯邦威服饰股份有 限公司（以下简称"公司"）的委托，指派本所经办律师出席了公司于 2023 年 9 月 6 日在公司会议室召开的公司 2023 年第三次临时股东大会（以下简称"本次股东大 会"）的现场会议。现本所根据《中华人民共和国公司法》《中华人民共和国证券法》 《上市公司股东大会规则》等中国（仅为本法律意见书之目的，"中国"不包括香港 特别行政区、澳门特别行政区及台湾地区）现行有效的法律、法规、规范性文件以及 公司现行有效的《上海美特斯邦威服饰股份有限公司章程》（以下简称"《公司章程》"） 和《上海美特斯邦威服饰股份有限公司股东大会议事规则》的有关规定，出具本法律 意见书。 为出具本法律意见书，本所审查了公 ...

重要提示： 1、本次股东大会没有否决或修改提案的情况； 2、本次股东大会不涉及变更以往股东大会已通过的决议。 一、 会议召开和出席情况： 股票代码：002269 股票简称：美邦服饰 编号：2023-057 上海美特斯邦威服饰股份有限公司 2023 年第三次临时股东大会决议公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 2、网络投票： （1） 通过深圳证券交易所交易系统进行投票的时间为：2023 年 9 月 6 日 上午 9：15-9：25,9：30-11：30，下午 13：00-15：00； （2） 通过深圳证券交易所互联网投票系统进行投票的时间为：2023 年 9 月 6 日 9：15 至下午 15：00 期间的任意时间。 3、现场会议召开地点：上海市浦东新区康桥东路 800 号公司会议室 6、主持人：胡佳佳女士 1、召开时间： 现场会议：2023 年 9 月 6 日（星期三）下午 2:30 4、会议召开方式：现场记名投票与网络投票相结合 5、召集人：公司董事会 7、本次股东大会的召集、召开程序符合《中华人民共和国公司法》等有关 法律法规的规定以及《上 ...

Revenue and Sales Performance - Total revenue for the first half of 2023 was RMB 558.40 million, a decrease of 22.77% compared to the same period last year[7] - Revenue from the wholesale and retail industry decreased by 42.68% to RMB 394.75 million, accounting for 70.69% of total revenue[7] - Revenue from other industries increased significantly by 375.89% to RMB 163.66 million, accounting for 29.31% of total revenue[7] - Revenue from men's clothing decreased by 42.39% to RMB 244.79 million, while women's clothing revenue decreased by 41.79% to RMB 112.64 million[7] - Online sales revenue decreased by 34.43% to 126,243,560.68 yuan, with a gross margin of 20.41%, down 5.18% from last year[24] - Online sales accounted for 31.98% of total revenue, with over 30% of sales coming from online channels[30][31] - Sales revenue from goods and services for the first half of 2023 was RMB 534,709,683.40, down from RMB 778,890,653.25 in the same period last year[103] - Sales revenue from goods and services in the first half of 2023 was 441.72 million yuan, a decrease from 639.53 million yuan in the same period last year[133] Store Operations and Efficiency - The company had 26 directly operated stores with a total operating area of 18,559 square meters, achieving an average annualized efficiency of RMB 10,793.23 per square meter per year[8] - The company closed 168 franchise stores during the reporting period, mainly due to unprofitable operations[8] - The number of franchisees at the end of June 2023 was 899[27] Financial Position and Assets - Long-term equity investments amounted to RMB 610.47 million, a significant increase compared to the previous period[1] - Fixed assets decreased slightly to RMB 636.24 million from RMB 667.35 million in the previous period[1] - The company's total assets amounted to RMB 2.99 billion, a decrease from RMB 3.79 billion in the previous period[1] - Short-term borrowings increased to RMB 857.08 million from RMB 946.71 million in the previous period[1] - Cash and cash equivalents increased by 47.52% to 185,709,652.98 yuan, accounting for 6.21% of total assets, up from 3.33% last year[17] - Accounts receivable decreased by 1.06% to 277,854,557.11 yuan, accounting for 9.30% of total assets, down from 10.36% last year[17] - Inventory decreased by 0.33% to 578,805,873.31 yuan, accounting for 19.36% of total assets, down from 19.69% last year[17] - Investment property increased by 4.35% to 569,365,000.00 yuan, accounting for 19.05% of total assets, up from 14.70% last year[17] - Long-term equity investments decreased by 100% to 0 yuan, down from 610,473,664.08 yuan last year, due to the disposal of part of the equity in Huarui Bank[17] - Contract liabilities increased by 235.79% to 221,466,345.99 yuan, accounting for 7.41% of total assets, up from 1.74% last year, mainly due to an increase in advance payments for property sales[17] - The company's total assets amounted to RMB 2.99 billion, a decrease from RMB 3.79 billion in the previous period[1] - Total liabilities decreased to RMB 3.17 billion in the first half of 2023 from RMB 4.15 billion in the same period of 2022[95] - Total equity increased slightly to RMB 3.28 billion in the first half of 2023 from RMB 3.23 billion in the same period of 2022[95] - The company's total owner's equity at the end of the period was RMB 3,279,206,548.03[115] - The company's total owner's equity decreased by RMB 329,925,647.84 during the period[117] Inventory and Impairment - Inventory value for apparel products is 5.71 billion yuan, with a total inventory impairment provision of 1.59 billion yuan, accounting for 21.84% of the total inventory value[10] - Inventory aging structure shows that 42.25% of inventory is less than 1 year old, with an impairment provision ratio of 1.22%, while inventory over 3 years old accounts for 7.12% with a high impairment provision ratio of 68.19%[10] - Inventory turnover days for apparel products were 450 days, with inventory balance decreasing by 31.77% year-over-year[33] Brand and Market Strategy - The company's main brand metersbonwe targets consumers aged 18-40 with a price range of 99-899 yuan, covering all city tiers across China (excluding Hong Kong, Macau, and Taiwan)[11] - MECITY brand focuses on the 25-35 age group with a higher price range of 300-2000 yuan, mainly distributed in East China, North China, and Southwest China[11] - Moomoo children's brand achieved nearly 10 million exposures through social media marketing and saw significant growth in member acquisition rate and sales performance in 2023[13] - The company plans to introduce excellent designers and use big data to analyze consumer behavior and preferences to develop products that meet market trends[37] Investment and Income - The company recognized investment income of 27.96 million yuan from its affiliated enterprise Huarui Bank, representing a 272.84% increase[15] - Non-operating income reached 5.63 million yuan, mainly from tenant违约金 income, while non-operating expenses were 8.21 million yuan, primarily due to store closure losses[15] - The company sold 10.1% of its equity in Huarui Bank for RMB 424.2 million, contributing RMB 279.638 million in net profit, accounting for 171.54% of total net profit[36] - Investment income for the first half of 2023 was RMB 27,963,835.92, compared to a loss of RMB -29,841,259.97 in the same period last year[101] - The company's investment activities resulted in a net cash flow of 614.395 million yuan, compared to a negative net cash flow of 16.067 million yuan in the previous period[110] Expenses and Costs - Sales expenses decreased by 73.71% to 9,604.38 thousand yuan, mainly due to the closure of inefficient stores and rental fee reductions[25] - Sales expenses decreased significantly to RMB 96.04 million in the first half of 2023 from RMB 365.35 million in the same period of 2022[98] - R&D expenses decreased to RMB 22.61 million in the first half of 2023 from RMB 30.88 million in the same period of 2022[98] - Financial expenses decreased to RMB 20.36 million in the first half of 2023 from RMB 45.46 million in the same period of 2022[98] - The company's financial expenses for the first half of 2023 were RMB 18,279,398.28, down from RMB 31,519,548.36 in the same period last year[101] - The company's credit impairment loss for the first half of 2023 was RMB -9,029,193.55, an improvement from RMB -11,492,870.06 in the same period last year[101] - The company's asset impairment loss for the first half of 2023 was RMB -5,532,563.39, a significant improvement from RMB -111,599,212.67 in the same period last year[101] Cash Flow and Liquidity - Operating cash flow for the first half of 2023 was RMB 11,399,019.80, a significant improvement from the negative RMB -248,337,774.81 in the same period last year[103] - The company's operating cash flow for the first half of 2023 was -194.56 million yuan, compared to -358.11 million yuan in the same period last year, showing an improvement in cash flow management[133] - The company received 633.54 million yuan from investment activities in the first half of 2023, primarily from the disposal of fixed assets and subsidiaries[133] - The company's cash outflow for purchasing goods and accepting services in the first half of 2023 was 221.86 million yuan, significantly lower than the 897.38 million yuan in the same period last year[133] - The company's cash outflow for employee compensation and benefits in the first half of 2023 was 64.30 million yuan, slightly higher than the 63.13 million yuan in the same period last year[133] - The company's cash outflow for taxes and fees in the first half of 2023 was 34.53 million yuan, a significant increase from 12.11 million yuan in the same period last year[133] - The company's cash outflow for other operating activities in the first half of 2023 was 331.86 million yuan, a substantial increase from 66.16 million yuan in the same period last year[133] - The company's cash inflow from other operating activities in the first half of 2023 was 16.26 million yuan, a decrease from 29.64 million yuan in the same period last year[133] - The company's cash inflow from tax refunds in the first half of 2023 was 0 yuan, compared to 11.50 million yuan in the same period last year[133] - The company's cash outflow for the purchase of fixed assets, intangible assets, and other long-term assets in the first half of 2023 was 8.83 million yuan, an increase from 4.15 million yuan in the same period last year[133] - The company's financing activities generated a net cash outflow of 563.413 million yuan, compared to a net cash inflow of 125.796 million yuan in the previous period[110] - The company's cash and cash equivalents increased by 62.382 million yuan, compared to a decrease of 138.609 million yuan in the previous period[110] - The company's total cash and cash equivalents at the end of the period were 131.627 million yuan, compared to 19.514 million yuan in the previous period[110] Shareholder and Equity Information - The company's largest shareholder, Shanghai Zoufu Investment Co., Ltd., holds 41.11% of the shares, with 52,000,000 shares frozen[107] - The company's largest shareholder, Shanghai Huafu Investment Co., Ltd., holds 1,032,916,659 shares, representing a significant portion of the company's total shares[108] - The company's second-largest shareholder, Hu Jiajia, holds 56,250,000 shares, and is the daughter of the company's actual controller, Zhou Chengjian[108] - The company's top 10 shareholders include several major funds, such as Dacheng Fund, GF Fund, and Yinhua Fund, each holding between 28.739 million and 36.388 million shares[108][109] - The company's shareholder Liu Jie holds 5,438,500 shares through a margin trading account[109] - The company's shareholder Huang Liying holds 7,680,000 shares, representing 0.31% of the total shares[108] - The company's shareholder Liu Jie holds 5,438,500 shares, representing 0.22% of the total shares[108] - Total shares remain unchanged at 2,512,500,000 with 100% being unrestricted shares[80][81] - Share capital at the beginning of the period was 2,512,500,000 yuan[114] - Capital reserve at the beginning of the period was 86,308,818.98 yuan[114] - Comprehensive income at the beginning of the period was 8,437,500.00 yuan[114] - Special reserve at the beginning of the period was 420,734,370.35 yuan[114] - Undistributed profit at the beginning of the period was 205,468,800.33 yuan[114] - Total owner's equity at the beginning of the period was 3,233,449,489.66 yuan[114] - Comprehensive income for the period decreased by 8,437,500.00 yuan[114] - Undistributed profit for the period increased by 54,194,635.04 yuan[114] - Total owner's equity for the period increased by 45,757,135.04 yuan[114] - The company's total owner's equity at the beginning of the period was RMB 3,929,089,548.03[117] - The company's comprehensive income for the period was RMB 5,560,747.04[117] - The company's undistributed profit decreased by RMB 335,486,394.88 during the period[117] - The company's total owner's equity decreased by RMB 329,925,647.84 during the period[117] - The company's capital reserve at the beginning of the period was RMB 86,308,818.98[117] - The company's surplus reserve at the beginning of the period was RMB 420,734,370.35[117] - The company's other comprehensive income at the beginning of the period was RMB 105,211.64[117] - The company's total owner's equity at the end of the period was RMB 3,279,206,548.03[115] - The company's total owner's equity decreased by RMB 329,925,647.84 during the period[117] - The company's total owner's equity at the end of the period was RMB 3,279,206,548.03[115] Profit and Loss - Operating profit for the first half of 2023 was RMB 12.83 million, compared to a loss of RMB 673.38 million in the same period of 2022[98] - Net profit for the first half of 2023 was RMB 10.26 million, a significant improvement from a net loss of RMB 689.34 million in the same period of 2022[98] - Total comprehensive income for the first half of 2023 was RMB 1.87 million, compared to a loss of RMB 653.38 million in the same period of 2022[99] - Basic earnings per share for the first half of 2023 were RMB 0, compared to a loss of RMB 0.27 per share in the same period of 2022[99] - Net profit for the first half of 2023 was RMB 54,194,635.04, compared to a net loss of RMB -335,486,394.88 in the same period last year[101] - Total comprehensive income for the first half of 2023 was RMB 45,757,135.04, compared to a loss of RMB -329,925,647.84 in the same period last year[102] Related-Party Transactions and Financial Assistance - The company's total related-party transactions amounted to RMB 352.9 million, accounting for 100% of the same type of transactions[49] - The company's related-party sales of apparel products amounted to RMB 278.9768 million, accounting for 27.9% of the same type of transactions[49] - The company's related-party leasing of business premises amounted to RMB 3.25 million, accounting for 325% of the same type of transactions[49] - The company's controlling shareholder and actual controller made commitments to avoid同业竞争 and tax-related obligations, which are still strictly being fulfilled as of the reporting period[46] - The company received a financial assistance of RMB 100 million from its controlling shareholder, Shanghai Huafu Investment Co., Ltd., with an annual interest rate based on the Loan Prime Rate (LPR). The company has repaid RMB 442.64 million, with RMB 12.63 million in interest still unpaid[63] - The company's controlling shareholder and its wholly-owned subsidiary plan to provide financial assistance of up to RMB 900 million to the company, with the interest rate based on LPR and a duration of one year[63] - The company's actual guarantee balance for subsidiaries is RMB 176 million, accounting for 70.70% of the company's net assets[69] - The company has no non-operational fund occupation by controlling shareholders or other related parties[59] - The company has no significant asset or equity acquisition or sale transactions during the reporting period[61] - The company has no significant litigation, arbitration, or penalty issues during the reporting period[71] - The company has no significant contracts or other major matters requiring disclosure during the reporting period[75][76] - The company has no significant related-party transactions involving joint external investments during the reporting period[72] - The company has no significant related-party transactions involving financial companies during the reporting period[73][74] - The company has no significant related-party transactions involving financial assistance from financial companies during the reporting period[74] Financial Instruments and Accounting Policies - Financial assets are classified into three categories: at amortized cost, at fair value through other comprehensive income, and at fair value through profit or loss[141] - Financial liabilities are initially classified as at amortized cost and are not reclassified[142] - Financial assets are initially measured at fair value, with transaction costs either expensed or capitalized depending on the classification[143] - Financial liabilities at fair value through profit or loss include both trading financial liabilities and those designated as such at initial recognition[145] - The company uses market quotes for financial instruments with active markets and valuation techniques for those without active markets to determine fair value[147] - Financial assets are derecognized when the contractual rights to the cash flows expire, or when the risks and rewards are transferred[148] - Financial liabilities are derecognized when the obligation is discharged, and any difference between the carrying amount and the consideration paid is recognized in profit or loss[150] - The company uses a three-stage model to measure expected credit losses for financial instruments, with different accounting treatments for each stage[152] - For financial instruments with low credit risk, the company assumes no significant increase in credit risk since initial recognition without comparison[153] - Accounts receivable without significant financing components are measured for loss provisions using the simplified method over the entire expected life[154] - Accounts receivable and lease receivables with significant financing components are measured using the general "three-stage" model[155] - Other financial assets such as debt investments and long-term receivables are also measured using the general "three-stage"

单位：万元 上海美特斯邦威服饰股份有限公司 2023 年 1-6 月非经营性资金占用及其他关联资金往来情况汇总表 | 其他关联 | | 往来方与上 | 上市公司核算 | | 报告期发生 | 报告期占用 | 报告期偿还 | | 往来形成原 | 往来性质 （经营性往 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 资金往来 | 资金往来方名称 | 市公司的关 | 的会计科目 | 期初余额 | 额 | 资金的利息 | 额 | 期末余额 | 因 | 来、非经营性 | | | | 联关系 | | | | （如有） | | | | 往来） | | | 杭州邦威服饰有限 | 本公司控股 | 其他应收款 | 4,382.87 | 1,639.81 | | 1,240.06 | 4,782.62 | 代垫费用 | 非经营性往来 | | | 公司 | 子公司 | | | | | | | | | | | 昆明美特斯邦威服 | 本公司控股 | 其他应收款 | 1,354.67 | 4,938.69 | | 1,570.33 | 4,723 ...

股票代码：002269 股票简称：美邦服饰 编号：2023-055 上海美特斯邦威服饰股份有限公司 第六届监事会第三次会议决议公告 本公司及监事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 一、监事会会议召开情况 上海美特斯邦威服饰股份有限公司（以下简称"公司"）日前以书面和电子 邮件方式向监事发出第六届监事会第三次会议通知，会议于 2023 年 8 月 24 日在 上海市浦东新区康桥东路 800 号公司会议室召开。本次会议应出席监事 3 人，实 际出席监事 3 人，冯辉、李炯烽和杨翠玉参加了本次会议。会议由监事冯辉女士 主持，会议召开符合《公司法》及《公司章程》的有关规定。 二、监事会会议审议情况 2. 审议通过《关于 2023 年半年度计提资产减值准备的议案》 会议以 3 票同意，0 票反对，0 票弃权，审议通过了公司《关于 2023 年半年 度计提资产减值准备的议案》。具体内容详见公司同时披露的《关于 2023 年半 年度计提资产减值准备的公告》。 三、备查文件 1．第六届监事会第三次会议决议 1 特此公告。 上海美特斯邦威服饰股份有限公司监事会 2023 年 8 ...

上海美特斯邦威服饰股份有限公司 二、关于2023年半年度关联方资金占用及对外担保事项的独立意见 我们认为：2023年上半年公司与关联方的累计和当期资金往来属正常的经营 性资金往来，履行了必要的审批程序，符合相关法律法规的规定，公司控股股东 及其他关联方不存在违规占用公司资金的情况；公司没有发生违规对外担保情况， 也不存在以前年度发生并累计至本报告期的违规对外担保情况。 独立董事：张纯、袁敏、陆敬波 2023 年 8 月 24 日 的专项说明及独立意见 一、关于2023年半年度关联方资金占用及对外担保事项的专项说明 1、 报告期内，公司不存在控股股东及其它关联方非经营性占用本公司资金 的情形。 2、 报告期内，公司不存在为控股股东及其他关联方提供担保的情况，不存 在除为控股子公司之外的其他主体提供担保的情况。 截至2023年6月30日，公司对子公司提供担保共计1笔，担保金额为1.76亿元， 相关担保已履行对应审议与信息披露程序，不存在违规担保情形。 独立董事关于 2023 年半年度关联方资金占用及对外担保情况等事项 作为上海美特斯邦威服饰股份有限公司（以下简称"公司"）独立董事，根 据《公司法》、《深圳证券交易 ...

二、董事会会议审议情况 1. 审议通过《关于<2023 年半年度报告>及其摘要的议案》 会议以 7 票同意，0 票反对，0 票弃权，审议通过了公司《关于<2023 年半年 度报告>及其摘要的议案》，具体内容详情见公司同时披露的《2023 年半年度报 告》及其摘要。 2. 审议通过《关于 2023 年半年度计提资产减值准备的议案》 股票代码：002269 股票简称：美邦服饰 编号：2023-054 上海美特斯邦威服饰股份有限公司 第六届董事会第三次会议决议公告 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、准确性和完整性承担个别及连带责任。 一、董事会会议召开情况 上海美特斯邦威服饰股份有限公司（以下简称"公司"）日前以书面和电子 邮件方式向董事发出第六届董事会第三次会议通知，会议于 2023 年 8 月 24 日在 上海市浦东新区康桥东路 800 号公司会议室召开。本次会议应出席董事 7 人，实 际出席董事 7 人，胡佳佳、林晓东、徐成明、游君源、张纯、袁敏、陆敬波参加 了本次会议。会议由董事胡佳佳女士主持，会议召开符合《公司法》及《公司章 程》的有关规 ...

一、本次计提资产减值准备情况概述 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 根据《深圳证券交易所上市公司规范运作指引》等有关规定，上海美特斯邦 威服饰股份有限公司（以下简称"公司"）现将公司 2023 年半年度计提资产减 值准备的情况公告如下： 股票代码：002269 股票简称：美邦服饰 编号：2023-056 上海美特斯邦威服饰股份有限公司 关于 2023 年半年度计提资产减值准备的公告 1、本次计提资产减值准备的原因 1、存货减值准备计提依据、方法和原因说明 为真实反映公司截止 2023 年 6 月 30 日的财务状况、资产价值及经营成果， 公司基于谨慎性原则，对公司及下属子公司的各类资产进行全面检查和减值测试， 依据《企业会计准则》、《深圳证券交易所上市公司规范运作指引》及公司会计政 策等相关制度的规定，拟对公司截至 2023 年 6 月 30 日合并会计报表范围内有关 资产计提相应的减值准备。 2、本次计提资产减值准备的资产范围、总金额和计入的报告期间 经过公司及下属子公司对 2023 年上半年末存在可能发生减值迹象的资产， 范围包括存货、应收账 ...