华润医疗(01515) - 2023 - 年度业绩

Supplemental Announcement to 2022 Annual Report This announcement supplements the 2022 annual report, detailing valuation methods for goodwill and accounts receivable impairment Explanation of Valuation Methodologies Adopted This section clarifies valuation methods and rationale for goodwill and accounts receivable impairment at Huaiyin Hospital Goodwill Impairment: Discounted Cash Flow Model The company assessed Huaiyin Hospital's goodwill impairment using the discounted cash flow model, aligning with IAS 36 - The company assessed goodwill impairment for Huaiyin Hospital using the income approach (discounted cash flow model), which complies with International Accounting Standard 36 – Impairment of Assets[1] - This method was adopted because Huaiyin Hospital has a long financial history, providing a reliable basis for forecasting future performance, thus its recoverable amount is valued based on the present value of future cash flows[1][2] Accounts Receivable Provision: Expected Credit Loss Model The company assessed Huaiyin Hospital's accounts receivable impairment using the IFRS 9 expected credit loss model - Accounts receivable impairment assessment follows the requirements of International Financial Reporting Standard 9 – Financial Instruments, utilizing the expected credit loss model[3] - The company applies a simplified approach to calculate expected credit losses, recognizing loss allowances based on lifetime expected credit losses at each reporting date without tracking credit risk changes[3] - The company has established a provision matrix to calculate losses, based on past credit loss experience and adjusted for debtor-specific forward-looking factors and economic conditions[3]