BSP(000761) 证券之星·2025-04-03 11:57Summary of Key Points Core Viewpoint - The company has conducted a comprehensive review and impairment testing of its assets as of the end of 2024, resulting in the proposal to recognize asset impairment provisions to reflect the actual financial condition accurately [1][6]. Asset Impairment Overview - The total asset impairment provisions for the year 2024 amount to 176,084,170.69 CNY, which includes: - Credit impairment losses totaling 55,204,849.11 CNY, consisting of: - Bad debt losses on accounts receivable: -51,539,885.68 CNY - Bad debt losses on other receivables: -3,664,963.43 CNY - Asset impairment losses totaling 231,289,019.80 CNY, consisting of: - Inventory write-downs and contract performance cost impairments: 231,296,927.96 CNY - Fixed asset impairment losses: -7,908.16 CNY [1][4]. Impairment Provision Methodology - The company estimates expected credit losses for financial assets measured at amortized cost and those measured at fair value with changes recognized in other comprehensive income, considering past events, current conditions, and future economic forecasts [2][3]. Financial Impact - The impairment provisions will impact the company's consolidated profit for the reporting period by -228,343,329.22 CNY, but the company asserts that this will not affect its normal operations [5][6]. Approval Process - The asset impairment provision proposal was approved by the Audit and Risk Management Committee and the Board of Directors, confirming that the decision aligns with the company's actual situation and complies with relevant accounting standards [6].