ST华通: 商誉减值测试内部控制制度（2025年8月）

Core Viewpoint - The document outlines the internal control system for goodwill impairment testing at Zhejiang Century Huatong Group Co., Ltd, emphasizing the need for compliance with accounting standards and proper disclosure practices. Chapter Summaries Chapter 1: General Provisions - The system is established to regulate the accounting treatment and information disclosure of goodwill impairment in accordance with relevant accounting standards [1]. - The system applies to all subsidiaries with independent legal status that have goodwill matters [1]. - Goodwill is defined as the excess of the cost of an acquired entity over the fair value of its identifiable net assets [1]. - The company must conduct goodwill impairment tests at least annually, regardless of whether impairment indicators are present [1]. - Goodwill impairment matters must be treated separately from performance compensation related to mergers and acquisitions [1]. Chapter 2: Reconfirmation of Goodwill Book Value - Goodwill arising from mergers should be allocated to relevant asset groups based on synergy effects [2]. - The identification of asset groups must ensure they can independently generate cash flows [2]. - Fair value of asset groups must be determined according to relevant accounting standards, and goodwill should be allocated based on the proportion of fair value [2]. Chapter 3: Goodwill Impairment Indicators - Impairment testing should consider both internal and external information, focusing on macroeconomic and industry conditions [4]. - Indicators of impairment include sustained declines in cash flows, adverse changes in industry conditions, and significant changes in the core team [4]. Chapter 4: Goodwill Impairment Testing - The company must evaluate the reasonableness of asset group combinations annually and assess impairment indicators semi-annually [5]. - If impairment indicators are present, the company must first test asset groups without goodwill before testing those with goodwill [6]. - The recoverable amount of asset groups is determined based on the higher of fair value less costs to sell and the present value of future cash flows [6]. Chapter 5: Information Disclosure - The company must disclose all relevant information regarding goodwill impairment in financial reports, ensuring accuracy and completeness [9]. - Disclosure should include details about the asset groups, impairment amounts, testing processes, and any significant changes from previous assessments [10]. Chapter 6: Supplementary Provisions - The system will automatically adapt to changes in external accounting standards [11]. - The finance department is responsible for interpreting and revising the system [11]. - The system will be implemented upon approval by the board of directors [11].