原标题：贷款减值升归母净利降，这家上市银行如何应对业绩挑战？ 投资时间网、标点财经研究员 田文会 中国民生银行股份有限公司（下称民生银行，600016.SH）近日陆续公告终止该行代销公募基金与多家平台合作。今年上半年，该行代理业务手续费收入同比大幅下滑，支撑营收增长的主要是 9月11日，民生银行官网公告终止该行代销公募基金与"翼支付"平台业务合作。该行将于9月24日起，终止在"翼支付"平台该行代销公募货币基金业务合作。如需购买基金，可登录"民生银行AP 实际上，今年8月以来，民生银行还先后公告终止该行代销公募基金与"宇通生活""华为钱包""网上国网""电e宝""和包"等平台业务合作。 上述公告没有披露终止合作的原因。国家金融监督管理总局今年3月印发并将于10月1日起施行的《商业银行代理销售业务管理办法》规定，商业银行仅限于在本行营业网点、官方网站及互联网 从民生银行半年报看，今年上半年，该行非利息净收入同比增25%，但主要因投资收益与公允价值变动收益合计额同比增长81.62%，这也是该行营收增长的最大影响因素，而投资收益增速的可 民生银行今年上半年营业收入虽然同比增长7.83%，但归母净利润同比降4.87%， ...

Core Viewpoint - The company received a regulatory letter from the Shanghai Stock Exchange regarding its 2024 annual report, prompting a detailed response concerning its small loan business and related financial disclosures [1][2]. Group 1: Small Loan Business and Debt Transfer - The company’s subsidiary, Shanghai Angli Jiuding Pawn Co., transferred a debt of 57 million yuan to its joint venture, Shanghai Xuhui Angli Small Loan Co., which has paid 40 million yuan, leaving a balance of 17 million yuan [1][2]. - The company reversed a loan impairment loss of 39.25 million yuan, significantly impacting its net profit attributable to shareholders [1][2]. - The debt transfer agreement was signed to fulfill obligations under a previous cooperation agreement, which aimed to mitigate risks associated with uncollectible loans [6][14]. Group 2: Financial Data and Impairment Losses - The company reported a total loan issuance and advance balance of 425,000 yuan at the end of 2024, with a loan loss provision of 2.0599 million yuan [16][18]. - The impairment loss for the loans to Shanghai Xuhui Angli Small Loan Co. was calculated at 1.275 million yuan, reflecting a 75% provision rate due to the company's financial difficulties [12][16]. - The company’s financial statements indicated a net profit loss of 23.14 million yuan for the year, with significant asset impairment losses recorded [16][18]. Group 3: Legal and Regulatory Compliance - The company’s audit firm confirmed that the accounting treatment for the impairment reversals and provisions complied with accounting standards [19]. - The company faced legal challenges regarding the collection of loans, which were complicated by ongoing litigation involving the borrowers [9][14]. - The Shanghai First Intermediate People's Court ruled in favor of the company in a related lawsuit, clarifying the debt relationship with the small loan company [15][16].