Impairment Loss - The company recorded an impairment loss of approximately HKD 144.3 million related to the sale of 7.96% equity in Qingniao Fire Protection[6]. Unpaid Consideration - As of December 31, 2023, the unpaid consideration balance for the equity transfer agreement was RMB 881,476,800, with only 20% paid[2]. Expected Credit Loss Assessment - The expected credit loss assessment for the unpaid consideration was based on a default probability of 100% and a loss rate of 16.37%[7]. - There were no changes in the valuation methods or input data used for the expected credit loss assessment compared to the previous fiscal year[7]. - The company is required to recognize expected credit loss provisions in accordance with Hong Kong Financial Reporting Standards[2].
北大青鸟环宇(08095) - 2024 - 年度业绩