福瑞达: 鲁商福瑞达医药股份有限公司资产减值准备管理制度

General Principles - The company aims to strengthen and standardize the management of asset impairment provisions to ensure financial statements accurately reflect its financial status and operational results [1] - Asset impairment refers to the situation where the recoverable amount of an asset is less than its book value, with recoverable amount defined as the higher of fair value less disposal costs and the present value of expected future cash flows [1][2] - The scope of asset impairment provisions includes financial assets, inventory, contract assets, long-term assets, and financial guarantee contracts [1][2] Asset Impairment Recognition Principles - If there are signs of asset impairment, a test must be conducted to assess potential impairment [2][3] - The company must identify signs of impairment based on actual conditions and conduct impairment tests on the balance sheet date if there is conclusive evidence [2][3] Financial Asset Impairment Provisions - The company conducts impairment tests on financial assets measured at amortized cost and those measured at fair value with changes recognized in other comprehensive income [3][4] - Impairment provisions are based on expected credit losses, which are calculated as the difference between all contractual cash flows and expected cash flows discounted at the original effective interest rate [3][4] Inventory Impairment Provisions - Inventory includes products held for sale, work in progress, and materials consumed in production [5] - A comprehensive inventory check must be conducted at the end of the period, and impairment provisions should be considered if market prices fall below book costs or if market prices are declining [5][6] Long-term Equity Investment Impairment Provisions - Long-term equity investments must be assessed for impairment on the balance sheet date based on specific indicators such as adverse changes in the political or legal environment affecting the investee [7] - Impairment provisions are recognized when the book value exceeds the recoverable amount, determined by the higher of fair value less costs to sell and the present value of expected future cash flows [7] Fixed Asset Impairment Provisions - Fixed assets must undergo impairment testing if they are idle, technologically obsolete, or damaged [8][9] - The recoverable amount is determined based on fair value less disposal costs and the present value of expected future cash flows [8][9] Investment Property Impairment Provisions - Investment properties measured using the cost model must recognize impairment if their recoverable amount falls below their book value due to market price declines or damage [9] Construction in Progress Impairment Provisions - Construction in progress must be analyzed for impairment, particularly if projects are halted for an extended period or if they are technologically outdated [10] Intangible Asset Impairment Provisions - Intangible assets must be tested for impairment if they are replaced by new technologies or if their market value significantly declines [11][12] Goodwill Impairment Provisions - Goodwill from business combinations must be tested annually for impairment, comparing the recoverable amount of related asset groups to their book value [12] Asset Impairment Provision Procedures - The finance department must regularly organize comprehensive checks of assets to identify potential impairment signs and prepare written reports detailing the basis, methods, amounts, and impacts of impairment provisions [13][14] Asset Loss Write-off Procedures - The company must confirm asset losses based on thorough verification and obtain legal evidence to support loss recognition [15][16] - The management of asset loss write-offs involves submitting reports and evidence for review, with specific thresholds for approval based on the amount of loss [15][16] Disclosure of Asset Impairment Provisions - The finance department is responsible for disclosing asset impairment provisions in financial reports, including significant impairment events and methods for determining impairment amounts [17] Implementation of the System - The asset impairment provision system is effective upon approval by the company's board of directors [18]