建研设计: 关于2025年半年度计提信用减值准备和资产减值准备的公告

Summary of Key Points Core Viewpoint - The company has announced the provision for credit impairment and asset impairment for the first half of 2025, reflecting a cautious accounting approach to accurately represent its financial and asset status as of June 30, 2025 [1][5]. Group 1: Impairment Provision Overview - The total impairment provision for the first half of 2025 amounts to RMB 597.29 million, which includes: - Asset impairment provision: -29.83 million - Bad debt provision for accounts receivable: 763.75 million - Bad debt provision for notes receivable: -3.58 million - Bad debt provision for other receivables: -133.05 million [2][3]. Group 2: Confirmation Standards and Methods - The company conducted a thorough review and impairment testing of assets that showed signs of potential impairment, applying specific criteria to recognize expected credit losses and determine individual impairment provisions [2][3]. - For assets without objective evidence of impairment, the company grouped receivables based on credit risk characteristics to calculate expected credit losses using historical data and future economic forecasts [3][4]. Group 3: Impact of Impairment Provisions - The provision for impairment is in line with the principle of accounting prudence, ensuring a more accurate and fair representation of the company's financial status and operational results as of June 30, 2025 [4][5]. - The audit committee and board of directors have confirmed that the provisions comply with relevant accounting standards and policies, supporting the reliability of the company's financial information [4][5].