Securities code: Jiangsu Akcome Science And Technology Co.Ltd(002610) securities abbreviation: Jiangsu Akcome Science And Technology Co.Ltd(002610) Announcement No.: 2022048 Jiangsu Akcome Science And Technology Co.Ltd(002610)
Announcement on the provision for asset impairment 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.
In order to truly reflect the financial status and operating results of Jiangsu Akcome Science And Technology Co.Ltd(002610) (hereinafter referred to as "the company" or " Jiangsu Akcome Science And Technology Co.Ltd(002610) "), the company has conducted impairment tests on various assets within the scope of consolidated statements by the end of 2021 in accordance with the accounting standards for business enterprises, the guidelines for self discipline supervision of listed companies of Shenzhen Stock Exchange No. 1 - standardized operation of listed companies on the main board, and the relevant provisions of the company's accounting policies and accounting estimates, For assets with signs of impairment, corresponding impairment reserves shall be withdrawn. The details are announced as follows: I. overview of the provision for asset impairment this time
1. Reasons for withdrawing provision for asset impairment
According to the requirements of the accounting standards for business enterprises and the self regulatory guidelines for listed companies of Shenzhen Stock Exchange No. 1 - standardized operation of listed companies on the main board, based on the principle of prudence, the company analyzed the assets within the scope of the consolidated statements as of December 31, 2021, and made asset impairment reserves for the relevant assets that may have impairment losses.
2. The asset scope, total amount and reporting period to be included in the provision for asset impairment
The reporting period for the provision for asset impairment is from January 1, 2021 to December 31, 2021. According to the company's calculation, in 2021, the company made provision for asset impairment for receivables, other receivables, inventories, assets held for sale, fixed assets, construction in progress and other asset items, totaling 187706100 yuan, as follows:
Proportion of the withdrawn amount of the project in 2021 to the audited net profit attributable to the shareholders of the parent company in 2021 (%)
1、 Credit impairment loss
Including: accounts receivable 709.80 - 1.75%
Other receivables 737236 - 18.16%
Long term receivables 144827 - 3.57%
2、 Asset impairment loss
Including: inventory 157919 - 3.89%
Assets held for sale 325.13 -0.80%
Fixed assets 644503 - 15.87%
Construction in progress 393.70 -0.97%
Goodwill 497.13 - 1.22%
Total 1877061 - 46.23%
2、 Notes on the provision for impairment of individual assets
(I) accounts receivable and other receivables
Based on the expected credit loss, the company accrues the impairment provision and recognizes the credit impairment loss of accounts receivable and other receivables according to the applicable expected credit loss measurement method (general method or simplified method). According to the company's accounting policies, if the estimated credit loss is greater than the carrying amount of its current impairment provision, the difference is recognized as impairment loss. According to the above principles, in 2021, the company made provision for credit impairment of receivables of RMB 7.098 million and other receivables of RMB 737236 million, as follows:
Unit: 10000 yuan
Closing balance bad assets account reserves accrued in the current period
Book balance book value of bad debt provision
Accounts receivable 60657886040495461739 709.80
Other receivables 14883697159644813287249737236
(II) fixed assets
For non current and non-financial assets such as fixed assets, construction in progress, intangible assets with limited service life and investment real estate measured in cost mode, the company judges whether there is any sign of impairment on the balance sheet date. If there are signs of impairment, the recoverable amount shall be estimated and impairment test shall be conducted. If the impairment test results show that the recoverable amount of the asset is lower than its book value, the impairment provision shall be withdrawn according to the difference and included in the impairment loss. The recoverable amount is the higher one between the net amount of the fair value of the asset minus the disposal expenses and the present value of the expected future cash flow of the asset.
Due to the change of market environment and the update and progress of technology, at the end of the reporting period, the business of Zhangbei project of the company was stagnant, the production lines and equipment of some old photovoltaic projects were stagnant or dismantled, and the company was also upgrading its production lines and equipment. According to the actual state of the company's assets at the end of the reporting period and based on the principle of prudence, the company hired professional asset evaluation and audit institutions to judge the above assets.
According to the audit and evaluation, at the end of 2021, the company made a total provision for impairment of fixed assets of 644503 million yuan, as follows:
Unit: 10000 yuan
The ending book of fixed assets is converted into the ending impairment allowance at the end of the original period. The ending net book is the provision for impairment allowance in the current period
Houses and buildings 1053799432304472668797040668 145.95
Machinery and equipment 702091423015458226413896729629908
Photoelectric equipment 426774510863153363102845120
Transportation equipment 111429 843.42 8.86 262.01
Office and its 367995283226 0.00 847.69
he
Total 223060766985874142671513893486644503
3、 The impact of the current provision for asset impairment on the company
The provision of asset impairment loss and credit impairment loss will reduce the company's total profit of 187706100 yuan in 2021. The provision for asset impairment this time truly reflects the financial situation of the company, meets the requirements of accounting standards and relevant policies, conforms to the actual situation of the company, and does not harm the interests of the company and shareholders.
It is hereby announced!
Jiangsu Akcome Science And Technology Co.Ltd(002610) board of directors April 14, 2002
