证券代码: 600011 证券简称: 华能国际 公告编号: 2025-047 华能国际电力股份有限公司 关于计提资产减值准备的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏， 并对其内容的真实性、准确性和完整性承担法律责任。 华能国际电力股份有限公司（"公司"或"华能国际"）于2025年7月29日召开 第十一届董事会第十四次会议，审议通过了《关于公司计提资产减值准备的议案》。 为客观反映公司资产状况和经营成果，确保会计信息真实可靠，公司按照会计准则 的相关规定，对存在减值迹象的资产采取必要的减值测试和评估，并对经测试和评 估资产可收回金额低于账面价值的资产计提减值准备。主要情况如下： 一、计提减值准备情况 （一）合并层减值情况 中国企业会计准则("中国准则")下计提资产减值 2.56 亿元，其中：(1)华能 国际电力股份有限公司上安电厂（"上安电厂"）受相关政策影响计提长期资产减值 减值 1.17 亿元，(3)公司所属电厂计提前期费减值 0.02 亿元。 中国准则下计提信用减值 0.04 亿元。 中国准则、国际财务报告准则会计准则("国际准则")合并层减值金额无差异。 （ ...

证券代码：300396 证券简称：迪瑞医疗 公告编号：2025-029 迪瑞医疗科技股份有限公司 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。 迪瑞医疗科技股份有限公司（以下简称"公司"）于 2025 年 7 月 21 日召开 了第六届董事会第二次临时会议，审议通过了《关于计提资产减值准备的议案》。 公司根据《深圳证券交易所创业板股票上市规则》《深圳证券交易所上市公司自 律监管指引第 2 号——创业板上市公司规范运作》以及公司相关会计政策的规 定，基于谨慎性原则，为真实、准确反映公司财务状况、资产价值及经营成果， 公司对截至 2025 年 6 月 30 日合并报表范围内的各类资产进行了全面清查。对各 项资产减值的可能性进行了充分的评估和分析，判断存在可能发生减值的迹象， 确定了需计提的资产减值准备。现将有关情况列示如下： 一、本次计提资产减值准备情况概述 根据《企业会计准则第 8 号——资产减值》及公司会计政策的相关规定，为 更加客观、公正地反映公司的财务状况和资产价值，基于谨慎性原则，公司对合 并报表范围内截至 2025 年 6 月 30 日的各类资产进行 ...

Summary of Key Points Core Viewpoint - The company has announced the provision for asset impairment amounting to 2,421,185.91 yuan, reflecting a cautious approach to accurately represent its financial status and operational results [1][2]. Group 1: Asset Impairment Provision Details - The company conducted a comprehensive review of its assets as of June 30, 2025, and decided to recognize an asset impairment provision of 2,421,185.91 yuan [1]. - The breakdown of the impairment provision includes: - Credit impairment losses totaling -1,010,804.55 yuan for accounts receivable - Other receivables impairment of -18,201.72 yuan - Inventory write-down provision of 3,450,192.18 yuan [1][2]. Group 2: Impact on Financial Status - The asset impairment provision will affect the company's total profit for the first half of 2025, aligning with the requirements of the Accounting Standards for Enterprises [2]. - The provision is intended to provide a true and fair view of the company's financial condition and operational results, ensuring reliable accounting information for investors [2]. Group 3: Approval Process - The asset impairment provision was approved during the tenth meeting of the fifth board of directors, confirming compliance with the Accounting Standards for Enterprises and the company's internal regulations [2]. - The supervisory board also agreed with the decision, emphasizing that the provision reflects the actual asset situation and adheres to legal and regulatory procedures [2].

Core Viewpoint - The company has announced a provision for credit and asset impairment totaling 485.879 million yuan as of June 30, 2025, reflecting a cautious approach to accurately represent its financial condition and operational results [1][3]. Summary by Sections Overview of Impairment Provision - The company conducted a comprehensive review and impairment testing of various assets as of June 30, 2025, resulting in a total impairment provision of 485.879 million yuan, which includes 4.5942 million yuan for accounts receivable, 62.9777 million yuan for other receivables, and 418.3071 million yuan for inventory [1][2]. Credit Impairment Provision - The company has recognized a credit impairment provision of 67.5719 million yuan for receivables, which includes 4.5942 million yuan for accounts receivable and 62.9777 million yuan for other receivables. This assessment is based on expected credit loss models considering customer types, historical default loss experiences, and current economic conditions [2]. Inventory Impairment Provision - An inventory impairment provision of 418.3071 million yuan has been made, based on the lower of cost and net realizable value principle. The net realizable value is determined by estimating the selling price less any costs to complete and sell the inventory [2]. Impact of Impairment Provision on Financials - The estimated total provision for credit and asset impairment is expected to reduce the company's total profit for the first half of 2025 by 486 million yuan [3]. Reasonableness of Impairment Provision - The impairment provision is in accordance with accounting standards and reflects a prudent approach, ensuring that the company's financial statements accurately represent its financial position and asset values as of June 30, 2025 [3].

Group 1 - The company held its ninth meeting of the fourth Supervisory Board on July 14, 2025, with all three supervisors present, ensuring compliance with legal and procedural requirements [1] - The Supervisory Board approved the extension of the validity period for the resolution regarding the issuance of shares to specific targets by 12 months, allowing for the continuation of related work without changes to other aspects of the issuance [2] - The Supervisory Board also approved the extension of the authorization for the Board of Directors to handle matters related to the issuance of shares to specific targets for an additional 12 months, maintaining the same conditions as before [2] Group 2 - The company agreed to recognize an asset impairment provision of 18.4036 million yuan and to reverse a credit impairment provision of 3.9264 million yuan, resulting in a net reduction of 14.4772 million yuan in the consolidated profit total [3]

证券代码：603329 证券简称：上海雅仕 公告编号：2025-047 上海雅仕投资发展股份有限公司 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 上海雅仕投资发展股份有限公司（以下简称"公司"）于 2025 年 7 月 14 日 召开第四届董事会第十次会议、第四届监事会第九次会议，审议通过了《关于计 提及转回资产减值准备的议案》。现将具体情况公告如下： 依据测试结果，2025 年 1-6 月计提、转回的资产减值准备明细如下： 单位：万元 币种：人民币 项目 2025 年 1-6 月计提金额 资产减值准备 -1,840.36 信用减值损失 392.64 合计 -1,447.72 注：1、转回以正数列示，计提以负数列示。 一、本次计提及转回资产减值准备情况概述 依据企业会计准则及公司会计政策的相关规定，于 2025 年 6 月 30 日对公 司合并报表范围内的应收账款、其他应收款、应收款项融资、存货等资产进行了 全面清查，本着谨慎性原则，公司对截止 2025 年 6 月 30 日合并报表范围内存在 减值迹象的资产进行了减值测试 ...

Group 1 - The company reported a total asset impairment provision of 3.0912 million yuan for the first half of 2025, reflecting the need to accurately represent its financial status and operating results as of June 30, 2025 [1][2] - The breakdown of the asset impairment provision includes: - A reversal of 432,700 yuan for loaned funds - A provision of 253,300 yuan for repurchased financial assets - A provision of 6.0341 million yuan for receivables - A reversal of 2.7634 million yuan for other assets [1][2] Group 2 - The company recognized an estimated liability of 11.1296 million yuan for the first half of 2025 based on the judgment results of litigation cases [2] - The company confirmed other payables amounting to 15.447 million yuan due to arbitration case rulings, which correspondingly recognized an extraordinary expense of the same amount [2] Group 3 - The total impact of the asset impairment provision and estimated liabilities resulted in a reduction of the company's total profit by 29.6678 million yuan and a decrease in net profit by 26.3187 million yuan for the first half of 2025 [3]

Overview - The company, Zhejiang Zhongjing Technology Co., Ltd., announced the provision for asset impairment for the second quarter of 2025, amounting to 7.0909 million yuan, based on the principle of prudence and in accordance with relevant accounting standards [1][2]. Asset Impairment Provision Details - The impairment provision includes 5.02 thousand yuan for bad debt reserves on accounts receivable and 7.0407 million yuan for inventory write-downs, totaling 7.0909 million yuan [1][4]. - The company conducted a comprehensive review and impairment testing of assets that showed signs of potential impairment as of June 30, 2025 [1][2]. Basis and Methodology for Impairment - Accounts receivable were assessed based on the present value of expected cash flows, with provisions made for credit losses based on historical experience and current conditions [2]. - Inventory was measured at the lower of cost and net realizable value, with provisions made based on estimated selling prices minus costs to complete and sell [2][4]. Impact of Impairment Provision - The provision for asset impairment is expected to reduce the company's equity by 5.585 million yuan, reflecting a more accurate representation of the company's asset value [4]. - The impairment provision aligns with the company's accounting policies and enhances the reliability of financial reporting [4].

Core Viewpoint - Zhejiang Baida Precision Engineering Co., Ltd. (the "Company") reported a significant decline in its 2024 annual performance, primarily due to asset impairment provisions related to its solar cell project, which is currently on hold and not yet completed [1] Group 1: Project Investment and Progress - The Company has invested in a 4.5GW TOPCON solar cell project through its subsidiary, Jiangxi Baida New Energy Co., Ltd., with an expected investment of 1.331 billion yuan and a construction period of 10 months [1] - As of the end of the reporting period, the project was 62% complete, with a construction balance of 663 million yuan, accounting for approximately 50% of the Company's net assets [1] - The Company has recognized an impairment provision of 72.24 million yuan for the project due to slower-than-expected progress and the project not being operational [1] Group 2: Financial Impact and Future Outlook - The Company plans to further assess the project and may recognize additional impairment provisions based on the prudence principle, which could adversely affect its profits [1] - The Company has established a partnership with Suzhou Zhonglai Photovoltaic New Materials Co., Ltd. to enhance its technical capabilities, although it acknowledges the risks associated with cross-industry operations [1] - The Company has decided to suspend the remaining 1.5GW of the TOPCON solar cell project investment due to intensified competition and significant price declines in the photovoltaic industry [5] Group 3: Market Conditions and Strategic Decisions - The solar cell market has experienced rapid fluctuations, leading the Company to slow down its project construction pace, with plans to resume based on market conditions [5] - The management has conducted feasibility studies and believes that the investment decision was reasonable and prudent, considering existing asset utilization and local government support [5] - The Company expects that the solar cell market will stabilize and improve by 2026, with a gradual return to normal profitability levels by 2029-2032 [8]

Core Points - The company has established a system to effectively prevent and mitigate asset loss risks, enhancing its risk resistance capabilities [1] - The system is based on relevant financial accounting standards and guidelines, tailored to the company's actual situation [1] Group 1: Asset Impairment - Asset impairment refers to the difference when the recoverable amount of an asset is less than its book value [1] - The company recognizes impairment losses for various assets, including financial assets, inventory, long-term equity investments, fixed assets, and goodwill [2][11] - The company calculates expected credit losses based on historical data, current conditions, and future economic forecasts [3][6] Group 2: Financial Asset Impairment - The company measures expected credit losses for financial instruments based on their credit risk stages [3][4] - Financial instruments are categorized into three stages based on credit risk changes, affecting how expected credit losses are calculated [3][4] - The company assumes that financial instruments with low credit risk have not significantly increased in credit risk since initial recognition [5] Group 3: Inventory Impairment - Inventory is valued at the lower of cost and net realizable value, with impairment recognized for damaged or obsolete items [9][10] - The company conducts inventory checks at the end of the reporting period to assess potential impairment [10] Group 4: Long-term Equity Investment Impairment - Long-term equity investments are assessed for impairment based on their recoverable amount compared to book value [11][12] - The company must conduct a detailed review of long-term equity investments at the end of the reporting period [12] Group 5: Approval and Reporting - The company requires written reports for the recognition and write-off of impairment losses, detailing the methods and impacts on financial status [17][19] - Impairment loss recognition and write-off must be disclosed in periodic reports [19]