华熙生物科技股份有限公司（以下简称"公司"）根据财政部发布的企业会 计准则及其应用指南、解释及其他有关规定（统称："企业会计准则"）、公司 会计政策及会计估计的规定，基于谨慎性原则，对截至2025年6月30日合并报表 范围内可能发生信用及资产减值损失的有关资产计提了资产减值准备。 证券代码：688363 证券简称：华熙生物 公告编号：2025-031 一、 计提资产减值准备的概述 认信用减值损失 599.86 万元，因计提存货跌价准备而确认资产减值损失 4,237.41 万元，具体情况如下表所示： 华熙生物科技股份有限公司 关于 2025 年第二季度计提大额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、准确性和完整性依法承担法律责任。 单位：人民币万元 根据《企业会计准则第 22 号－金融工具确认和计量》及公司会计政策的相关 规定，对各类金融资产进行分类，对不同类别的金融资产，分别进行会计计量及减 值处理。对于应收账款、其他应收款，无论是否存在重大融资成分，公司始终按照 相当于整个存续期内预期信用损失的金额计量其减值准备。通常按照共同 ...

新疆大全新能源股份有限公司 关于 2025 年半年度计提资产减值准备的公告 证券代码：688303 证券简称：大全能源 公告编号：2025-037 三、本次计提资产减值准备对公司的影响 公司 2025 年半年度计提的各项减值准备总额约为 67,485.85 万元，对公司合 并报表 2025 年半年度利润总额的影响数为 6,932.91 万元（包括存货跌价的核销， 利润总额未考虑所得税影响）。公司本次计提各项减值准备符合《企业会计准则》 和公司相关政策的规定，能够真实、公允地反映公司经营成果，不影响公司的正 常经营。本次计提资产减值损失的数据未经审计，实际金额以会计师事务所年度 审计确认的财务数据为准。 四、其他说明 本次计提减值准备符合《企业会计准则》及公司会计政策的相关规定，能够 真实客观反映公司截至 2025 年 6 月 30 日的财务状况和 2025 年上半年的经营成果， 符合相关法律法规的规定和公司实际情况，不会影响公司正常经营。敬请广大投 资者注意投资风险。 特此公告。 本公司董事会及全体董事保证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、准确性和完整性依法承担法律责任 ...

证券代码：000636 证券简称：风华高科 公告编号：2025-32 广东风华高新科技股份有限公司 公司及董事会全体成员保证公告内容的真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 一、本次计提资产减值准备情况概述 根据《企业会计准则》和公司会计政策的相关规定，为客观、公 允地反映公司资产价值、财务状况及经营成果，公司对截至 2025 年 出现的减值迹象进行了充分地分析和评估，根据测试结果，公司对可 能存在减值迹象的资产计提减值准备。公司 2025 年半年度计提各项 资产的减值准备共计 6,324.34 万元，主要情况如下： 单位：万元 根据上述坏账准备计提政策，2025 年半年度公司计提应收票据、 应收账款、应收款项融资及其他应收款减值准备共 1,252.45 万元。 | 项目 | 金额 | | | | --- | --- | --- | --- | | | 应收票据坏账损失 | -44.00 | | | 信用减值损失 | 应收账款坏账损失 | | -786.34 | | （损失以"-"号填列） | 应收款项融资减值损失 | | -287.52 | | | 其他应收款坏账损失 | -134.59 ...

Summary of Key Points Core Viewpoint - The company has recognized asset impairment losses as part of its financial reporting, adhering to accounting standards and internal policies, reflecting a cautious approach to financial management [1][8]. Group 1: Asset Impairment Losses - The company conducted impairment testing on assets showing signs of impairment as of June 30, 2025, resulting in a total impairment loss of 18,090,400 CNY [1]. - The breakdown of impairment losses includes 1,835,100 CNY for accounts receivable and a total of 94,850 CNY for inventory and contract assets [1]. - The impairment loss on accounts receivable represents over 30% of the company's audited net profit for the previous fiscal year, exceeding 10,000,000 CNY [1]. Group 2: Impairment Testing Methodology - The company applies a cautious approach in determining expected credit losses for accounts receivable, utilizing historical loss experience and current economic conditions [2][3]. - Accounts receivable are categorized into groups based on credit risk characteristics, with specific methods for calculating expected credit losses for each group [3][4]. - The company also assesses inventory impairment based on the lower of cost and net realizable value, ensuring that any necessary adjustments are made to reflect current market conditions [5][6]. Group 3: Approval Process and Compliance - The impairment loss recognition process was executed in accordance with relevant accounting standards and company policies, without the need for board or shareholder approval [1][8]. - The company emphasizes that the impairment losses do not harm the interests of the company or its shareholders, aligning with prudent accounting practices [8].

Group 1 - The company Tianjin Port Development (03382.HK) announced an asset transfer agreement with Jingjinji Logistics, involving the transfer of assets for a consideration of RMB 162 million (excluding tax) [1] - The target assets include inventory, fixed assets, and land use rights held by the company's subsidiary, China Aviation Oil Terminal Company [1] - The inventory consists of 341 items, primarily operational materials such as pressure gauges, wrenches, and sealing rings [1] Group 2 - The fixed assets include buildings and equipment, with a total building area of 1,892.3 square meters and various structures related to port operations [1] - The land use rights pertain to a state-owned land area of 19,300.9 square meters, designated for port terminal use, with a termination date of March 28, 2061 [1] - Following the asset transfer, the company expects to record a one-time loss of approximately RMB 72.08 million, based on the difference between the transfer price and the latest unaudited net asset value of the target assets [2]