创意信息(300366):计提资产减值准备
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时间:2024年04月27日 04:40:26 中财网 |
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原标题: 创意信息:关于计提资产减值准备的公告
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。
为真实反映 创意信息技术股份有限公司(以下简称“公司”或“ 创意信息”) 的财务状况及经营情况,根据《企业会计准则》以及会计政策、会计估计的相关 规定,本着谨慎性原则,公司及合并报表范围内子公司对截至 2023 年 12 月 31 日的各类资产进行了减值测试,对存在减值迹象的资产计提了减值准备,合计计提 2023年度各项资产减值准备 421,469,079.35 元,具体情况如下:
单位:元
项目 | 期初数 | 本期计提 | 本期减少 | | | 期末余额
374,567.13 | | | | 转回 | 转销或核销 | 其他 | | 应收票据坏账准备 | 321,262.50 | 53,304.63 | | | | | 应收账款坏账准备 | 247,315,162.29 | 83,988,868.09 | | | | 331,304,030.38 | 预付账款坏账准备 | 10,257,560.10 | | 10,257,560.10 | | | 0.00 | 其他应收款坏账准备 | 67,505,827.82 | 294,255,585.43 | | | | 361,761,413.25 | 存货跌价损失 | 2,302,126.66 | 41,152,723.56 | | 706,289.72 | | 42,748,560.50 | 无形资产减值准备 | 2,406,185.29 | | | | | 2,406,185.29 | 商誉减值准备 | 1,254,327,661.26 | | | | | 1,254,327,661.26 | 长期股权投资减值准
备 | | 1,054,267.14 | | | | 1,054,267.14 | 其他非流动资产减值
准备 | | 964,330.50 | | | | 964,330.50 | 合计 | 1,584,435,785.92 | 421,469,079.35 | 10,257,560.10 | 706,289.72 | 0.00 | 1,994,941,015.45 |
1、预期信用损失的计提依据及方法
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 组合 1 | 国企组合 | 本公司对于《企业会计准则第 14 号-收入
准则》规范的交易形成且不含重大融资成
分的应收票据及应收账款, 始终按照相当
于整个存续期内预期信用损失的金额计
量其损失准备。 | | | | | | | | | 组合 2 | 非国企组合 | | | | | | | | | | 组合 3 | 合并范围内关联方 | | | | | | | | | |
B、其他应收账
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金融资产,本公司按照未来 12 个月的预
期信用损失的金额计量损失准备; ②信用
风险自初始确认后已显著增加的金融资
产,本公司按照相当于该金融工具整个存
续期内预期信用损失的金额计量损失准
备;③购买或源生已发生信用减值的金融
资产,本公司按照相当于整个存续期内预
期信用损失的金额计量损失准备。 | | | | | | | | | 组合 2 | 合并范围内关联方 | | | | | | | | | |
2、存货跌价准备的确认标准及计提方法 (未完)
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