从发行场所来看，2025年11月，上交所共发行102单产品，发行金额为1152.13亿元，金额占比为 81.32%；深交所发行产品共计34单，发行金额为264.70亿元，金额占比为18.68%。 中诚信国际结构融资部调查分析，从基础资产类别看，2025年11月发行的企业资产支持证券基础资产细 分类型涉及类REITs、应收账款、企业融资租赁、小微贷款和特定非金债权等。其中类REITs共发行9单 产品，规模占比为14.66%；应收账款共发行19单产品，规模占比为13.60%；企业融资租赁共发行20单 产品，规模占比为11.11%。 （文章来源：中国经营报） 根据中国资产证券化分析网（CNABS）、万得（WIND）及上海证券交易所和深圳证券交易所网站数 据，2025年11月，市场共发行企业资产支持证券136单，发行规模1416.83亿元。与2025年10月相比，发 行数量增加31单，发行规模上升49%。 ...

太极实业（600667）(600667.SH)发布公告，根据生产经营需要，公司子公司海太半导体拟与建行太湖 新城支行签署《应收账款买断服务协议》，将业务经营中形成的不超过8,500万美元的应收账款转让给 建行太湖新城支行。该应收账款为海太半导体2025年11月全部、12月部分预计形成的对SK海力士株式 会社(以下简称"SK海力士")的应收账款，建行太湖新城支行支付海太半导体应收账款的买断对价不超过 8,500万美元，海太半导体向建行太湖新城支行支付买断服务费。经初步测算，买断服务费总额预计 28.50万美元左右，最终买断服务费总额以实际结算为准。 ...

智通财经APP讯，太极实业(600667.SH)发布公告，根据生产经营需要，公司子公司海太半导体拟与建 行太湖新城支行签署《应收账款买断服务协议》，将业务经营中形成的不超过8,500万美元的应收账款 转让给建行太湖新城支行。该应收账款为海太半导体2025年11月全部、12月部分预计形成的对SK海力 士株式会社(以下简称"SK海力士")的应收账款，建行太湖新城支行支付海太半导体应收账款的买断对价 不超过8,500万美元，海太半导体向建行太湖新城支行支付买断服务费。经初步测算，买断服务费总额 预计28.50万美元左右，最终买断服务费总额以实际结算为准。 ...

Core Viewpoint - The company, Jinjia Co., Ltd. (002191.SZ), has approved a debt extension agreement with its associate company, Shenzhen Xingxin Huilian Technology Co., Ltd., regarding an accounts receivable amounting to RMB 200 million, which is due on November 30, 2025 [1]. Group 1 - The seventh board meeting of the company approved the proposal for signing the debt extension agreement [1]. - The company has entered into a debt extension agreement and an accounts receivable pledge contract with Shenzhen Xingxin Huilian Technology Co., Ltd. [1]. - The accounts receivable of RMB 200 million was formed during trade-related business activities with Shenzhen Xingxin Huilian Technology Co., Ltd. [1].

陕建股份公告，公司及控股子公司已将合计持有的账面原值为76.42亿元、账面净值为60.93亿元的应收 账款转让至控股股东陕建控股。交易价格为应收账款的评估值72.85亿元。陕建控股已支付完毕，其中 承接应付款项69.43亿元，支付现金3.42亿元。本次交易有利于降低公司应收账款管理成本，提高资产运 营质量。 ...

Core Points - The company, Yian Technology (300328.SZ), announced a total provision for credit impairment and asset impairment of 11,311,805.45 yuan for the period from January to September 2025 [1] - The provisions primarily involve various asset categories including notes receivable, accounts receivable, other receivables, inventory, fixed assets, and goodwill [1] Summary by Category Credit and Asset Impairment - The provision for bad debts on notes receivable increased by 620,978.83 yuan, bringing the total to 1,637,407.08 yuan [1] - The inventory impairment provision for the period was 11,282,443.39 yuan, with write-offs of 9,810,918.64 yuan, resulting in a closing balance of 13,036,355.12 yuan [1] - The ending balance for fixed asset impairment provision was 6,384,382.24 yuan, while the goodwill impairment provision stood at 156,254,925.50 yuan [1] Financial Impact - The total provision for asset impairment reduced the company's profit before tax by 11,311,805.45 yuan for the period, which also correspondingly decreased the net asset value at the end of the reporting period [1] - The write-off of accounts receivable amounted to 368,769.26 yuan, which had already been fully provided for, thus having no significant impact on the current profit and loss [1]

Summary of Key Points Core Viewpoint - The company has recognized asset impairment losses totaling 63.24 million yuan for the first half of 2025, reflecting a thorough analysis of potential impairment indicators and adherence to accounting standards [1][6]. Group 1: Asset Impairment Overview - The total impairment provision for various assets in the first half of 2025 amounts to 63.24 million yuan, with significant contributions from inventory and receivables [1][6]. - The breakdown of the impairment losses includes 5.07 million yuan for inventory write-downs and 12.52 million yuan for receivables [2][4]. Group 2: Impairment Provision Methodology - The company employs both individual and collective assessment methods for credit impairment provisions based on the nature of financial assets and customer credit risk characteristics [3][4]. - For the first half of 2025, the company recognized credit impairment losses totaling 12.52 million yuan across various receivables [3][4]. Group 3: Impact on Financials - The recognition of impairment provisions will reduce the net profit attributable to ordinary shareholders of the listed company by 53.73 million yuan for the first half of 2025, consequently affecting the equity of the company [6][7].

Overview - The company announced the provision for impairment and write-off of assets for the first half of 2025, totaling 83,322,883.42 yuan [1][2][4] Impairment Provision Details - The company conducted impairment testing on various assets, including accounts receivable, notes receivable, other receivables, inventory, and contract assets, resulting in a total provision of 83,322,883.42 yuan for the first half of 2025 [1][3] - The breakdown of the impairment provision includes: - Credit impairment loss: -14,541,465.77 yuan - Other receivables bad debt loss: -1,134,405.66 yuan - Notes receivable bad debt loss: 45,094.67 yuan - Accounts receivable bad debt loss: -13,452,154.78 yuan - Asset impairment loss: -68,781,417.65 yuan, primarily due to inventory write-downs [2][3] Asset Write-off Details - The company wrote off accounts receivable totaling 433,779.76 yuan, with no write-off for other receivables, due to the inability to recover these amounts after three years of halted cooperation and multiple collection attempts [2][4] - The write-off period is from January 1, 2025, to June 30, 2025 [3] Financial Impact - The total provision for credit and asset impairment will reduce the company's profit for the first half of 2025 by 83,322,883.42 yuan [4] - The write-off of assets, amounting to 433,779.76 yuan, has already been accounted for in the bad debt provision, thus having no impact on the profit for the reporting period [4]

Core Viewpoint - The company has approved the provision for asset impairment totaling 12,512,855.34 yuan for the first half of 2025, reflecting a cautious approach to financial reporting and asset valuation [1][3][4]. Summary by Sections Overview of Asset Impairment Provision - The company conducted a comprehensive review and impairment testing of its assets as of June 30, 2025, identifying certain assets with impairment signs and decided to make provisions accordingly [1][3]. Details of Asset Impairment Provision - The breakdown of the asset impairment provision is as follows: - Inventory impairment provision: 7,362,489.31 yuan - Bad debt provision for notes receivable: -2,314,440.49 yuan - Bad debt provision for accounts receivable: 7,203,519.75 yuan - Bad debt provision for other receivables: 261,286.77 yuan - Total: 12,512,855.34 yuan [1][2][3]. Impact on Financial Position - The total provision for asset impairment will reduce the company's profit before tax by 12,512,855.34 yuan for the first half of 2025, thereby affecting the overall financial performance [3][4]. Opinions from Audit Committee - The audit committee agrees that the provision for asset impairment is in line with the company's actual situation and complies with accounting standards, which will provide a more accurate reflection of the company's financial status [3][4]. Opinions from Supervisory Committee - The supervisory committee has reviewed the decision and confirmed that the provision for asset impairment aligns with the company's actual circumstances and relevant regulations, supporting the decision made by the board [4].

Overview - The company announced the provision for asset impairment for the first half of 2025, amounting to a total of 56.12 million yuan [1][2]. Asset Impairment Provision Details - The total amount of asset impairment provision is 56.12 million yuan, which includes credit impairment losses of 0.228 million yuan and asset impairment losses of 55.89 million yuan, primarily related to inventory [2][3]. - The provision period is from January 1, 2025, to June 30, 2025, and the decision was approved by the company's board and supervisory committee [2][14]. Impact on Financial Statements - The provision for asset impairment will increase the company's total profit for the first half of 2025 by 7.96 million yuan, leading to an increase in net profit attributable to the parent company of 6.30 million yuan after considering income tax effects [2][3]. Impairment Recognition Standards and Methods - The company uses expected credit loss as the basis for impairment, applying a simplified measurement method for receivables and a general method for other financial assets [3][5]. - The expected credit loss is calculated based on the weighted average of credit losses, considering the risk of default [3][5]. Inventory Valuation and Impairment - Inventory is initially measured at cost, and impairment is recognized when the cost exceeds the net realizable value [10][11]. - The company assesses the net realizable value based on estimated selling prices minus estimated costs and expenses [10][13]. Board and Supervisory Committee Opinions - The board's audit committee and the supervisory committee both agree that the provision for asset impairment is reasonable and complies with accounting standards, reflecting the company's financial condition accurately [13][14].