Securities code: Shenzhen Minkave Technology Co.Ltd(300506) securities abbreviation: Shenzhen Minkave Technology Co.Ltd(300506) Announcement No.: 2022035
Shenzhen Minkave Technology Co.Ltd(300506)
Announcement on the provision of credit impairment loss and asset impairment loss in 2021
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without false records, misleading statements or major omissions.
Shenzhen Minkave Technology Co.Ltd(300506) (hereinafter referred to as "the company") in accordance with the requirements of Shenzhen Stock Exchange GEM Listing Rules, Shenzhen Stock Exchange listed companies self regulatory guide No. 1 - business handling part IV: 4.1 matters related to periodic report disclosure and the company's accounting policies, in order to fairly reflect the value of all kinds of assets of the company, the company checks all assets at the end of each year, The impairment test is conducted for the assets with signs of impairment. When the recoverable amount of each asset is expected to be lower than its book value, the provision for asset impairment and credit impairment are accrued after confirmation or measurement. The relevant information is announced as follows:
1、 Summary of credit impairment loss and asset impairment loss accrued this time
Based on the principle of prudence, the company conducted impairment test on accounts receivable and notes receivable, other receivables, long-term receivables, inventories, fixed assets, long-term equity investment, intangible assets and other assets within the scope of consolidated statements as of December 31, 2021, judged that there were signs of possible impairment, and determined the provision for asset impairment and credit impairment to be withdrawn.
2、 Scope of assets for which credit impairment loss and asset impairment loss are accrued this time
The company's assets with impairment losses in 2021 are mainly accounts receivable, long-term accounts receivable, inventory
For other receivables, non current assets due within one year, fixed assets, contract assets, notes receivable and other non current assets, the total provision for asset impairment loss and credit impairment loss is 19979780412 yuan. The details are as follows:
Unit: RMB
Project Name: provision for impairment in 2021
1. Asset impairment loss 10157697173
Including: inventory falling price reserves 926707153
Provision for impairment of fixed assets 545214765
Provision for impairment of contract assets 8669410364
Provision for impairment of other non current assets 16364891
2. Credit impairment loss 9822083239
Including: bad debt provision for accounts receivable 10523812690
Bad debt provision for long-term receivables -856059946
Bad debt provision for other receivables 276322557
Bad debt provision for notes receivable 181610889
Bad debt provision for non current assets due within one year -303602951
Total 19979780412
3、 Description of provision for impairment of major assets
(I) asset impairment loss
1. Description of provision for inventory falling price reserves
According to the requirements of accounting standards for business enterprises and the company's accounting policies, the company calculated the net realizable value of inventories at the end of the period. It is estimated that the net realizable value of some inventories is lower than the actual cost, and the company accrues inventory falling price reserves, as follows:
Unit: RMB
Increase amount of the project in the current period on December 31, 2020 and decrease amount in the current period on December 31, 2021
Stock goods 464376806926707153248727881366211171
Total 464376806926707153248727881366211171
2. Description of provision for impairment of fixed assets
According to the requirements of the accounting standards for business enterprises and the company's accounting policies, the company calculated the net realizable value of fixed assets at the end of the period. It is estimated that the net realizable value of some fixed assets is lower than the actual cost, and the company accrues the provision for impairment of fixed assets, as follows:
Unit: RMB
Accumulated depreciation and impairment provision on December 31, 2021 original value and book value on December 31, 2021
Fixed assets 710745922334091081805452147653153136278
Total 710745922334091081805452147653153136278
3. Provision for impairment of contract assets and description
According to the requirements of the accounting standards for business enterprises, the company's accounting policies and other relevant regulations, the company's contract capital at the end of the period
The net realizable value of the assets is calculated.
The company has made provision for the falling price of contract assets. The details are as follows:
Unit: RMB
The project is accrued on December 31, 2020 and transferred to the disposal of subsidiaries in the current period minus the decrease on December 31, 2021
Completed and outstanding 37663633477481939920 - 72860427710519698990 assets
Unexpired quality guarantee 10487546281187470444 - 1669639982069261074
Total 48151179758669410364 - 89556827512588960064
4. Provision for impairment of other non current assets
According to the requirements of the accounting standards for business enterprises and the company's accounting policies, the company calculated the net realizable value of other non current assets at the end of the period. According to the calculation, the net realizable value of some other non current assets is lower than the actual cost, and the company has accrued the falling price reserves of other non current assets. The details are as follows:
Unit: RMB
Ending balance of the project
Book value of provision for impairment of book balance
The house property to offset the project payment 104306061951636489110414241304
Advance payment for project 59 Anhui Zhongding Sealing Parts Co.Ltd(000887) 2
Advance payment for land 1897619550
Total 129182346171636489112901869726
(II) credit impairment loss
1. Bad debt provision for accounts receivable
Unit: RMB
Category December 31, 2020 decrease in the provision for disposal of subsidiaries in the current period December 31, 2021
Day by day
The bad debt provision withdrawn by single item is 1143410668 and 980214088 2,677102.20 209685,373.25
Standby 1 64
Bad debt reserves withdrawn by portfolio 2480375620721671826342490108522100526945
Standby 4
Total 3623786288510523812690369261130543069064270
2. Other bad debt reserves receivable
Unit: RMB
Category: December 31, 2020 current provision for disposal of subsidiaries minus December 31, 2021
Less days
Provision for bad debts of 50080000, 1000000 and 51080000 shall be made individually
Bad debt reserves withdrawn by portfolio 86555647927532255761219973107965906 reserve 3
Total 915636479
