Securities code: Doushen(Beijing) Education&Technology Inc(300010) securities abbreviation: Doushen(Beijing) Education&Technology Inc(300010) Announcement No.: 2022016 Doushen(Beijing) Education&Technology Inc(300010) Technology (Beijing) Co., Ltd
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.
Doushen(Beijing) Education&Technology Inc(300010) Technology (Beijing) Co., Ltd. (hereinafter referred to as "the company") has accrued a total of 52622153803 yuan for asset impairment and credit impairment losses. The relevant information is hereby announced as follows:
1、 Overview of the provision for asset impairment this time
In accordance with the accounting standards for business enterprises, the notice on making provision for impairment of various assets of listed companies, the notice on further improving the quality of financial information disclosure of listed companies and the relevant provisions of the company's accounting policies, the company has fully analyzed, tested and evaluated various assets based on the principle of prudence, and made provision for impairment of assets that may be impaired. In 2021, the company made provision for asset impairment of 31175353802 yuan and credit impairment loss of 21446800001 yuan. The details of provision are as follows:
Asset impairment loss:
Unit: Yuan
Amount incurred in current period and amount incurred in previous period
Goodwill impairment loss -22308994235 -209874109392
Impairment loss of long-term equity investment -5707310880 -4751536402
Impairment loss of intangible assets -1420521052 -4017553574
Inventory falling price loss -1927041548 -489539357
Impairment loss of contract assets 188513913 - 138244129
Total -31175353802 -219270982854
Credit impairment loss:
Unit: Yuan
Amount incurred in current period and amount incurred in previous period
Bad debt loss of accounts receivable -11608895752 -10345364141
Bad debt loss of notes receivable -12023000--
Bad debt loss of other receivables -8706724693 -145699526
Bad debt loss of long-term receivables -468997489 -512254541
Bad debt loss of dividends receivable -650159067 -167165854
Total -21446800001 -11170484062
2、 Impact of withdrawing credit impairment loss and asset impairment provision on the company
(I) provision for bad debts of accounts receivable
1. Provision for bad debts of accounts receivable
Unit: Yuan
202112.31
Category book balance bad debt provision
Amount proportion (%)
Withdrawing bad debt provision by single item 8240993404 11.418240993404 100.00 - withdrawing bad debt provision by combination 6399 Yintai Gold Co.Ltd(000975) 7 88.5931161020745 48.7032828989012 including: - receivable from government customers 9596918956 13.291201379549 12.528395539407 receivable from state-owned enterprise customers 1775502203 2.46219190747 12.351556311456 accounts receivable from school customers 1473507478 2.04238829839 16.211234677639 accounts receivable from other customers 51144081120 70.8129501620610 57.6821642460510
Total 72231003161 100.0039402014149 54.55328289012
Unit: Yuan
202012.31
Category book balance bad debt provision
Amount proportion (%)
Withdrawing bad debt provision by single item 3892632462 4.673892632462 100.00 -- withdrawing bad debt provision by combination 79502654738 95.3326531875189 33.3752970779549, including:
Accounts receivable from government customers 10420941737 12.50851402181 8.179569539556 accounts receivable from state-owned enterprise customers 2834198633 3.39207548319 7.322626650314 accounts receivable from school customers 3077075986 3.69231864670 7.542845211316 accounts receivable from other customers 63170438382 75.7525241060019 39.9637929378363
Total 83395287200 100. Shandongsino-Agriunitedbiotechnologyco.Ltd(003042) 4507651 36.4852970779549
The amount of bad debt provision withdrawn in the current period is 13038116375 yuan, and the bad debt provision reversed is 1429220623 yuan. Due to the disposal of subsidiaries, the amount of bad debt provision decreased by 1802162493 yuan.
2. Provision for bad debts of other receivables
On December 31, 2021, bad debt reserves in the first stage:
Category book balance book value of provision for bad debts in the next 12 months credit loss rate (%)
Withdrawing bad debt provision by single item ----------- withdrawing bad debt provision by combination 50404662999 26.071313996580637264697193 deposit receivable Petty cash and deposit 3614347203 5.1018427581134 Shenzhen Increase Technology Co.Ltd(300713) 92 other current accounts receivable 39429795796 29.921179647405627633321740 equity transfer accounts receivable 73 Shanghai Pudong Development Bank Co.Ltd(600000) 00 15.7511592 Shenzhen Zhenye(Group)Co.Ltd(000006) 200800000 other accounts receivable 520000 3.07 159.39504061
Total 50404662999 26.071313996580637264697193
On December 31, 2021, bad debt reserves in the second stage:
Category book balance book value of provision for bad debts in the next 12 months credit loss rate (%)
Withdrawing bad debt provision by single item --- withdrawing bad debt provision by combination 3608179335 31.5011365764912471602844 equity transfer receivables 3608179335 31.5011365764912471602844
Total 3608179335 31.5011365764912471602844
On December 31, 2021, bad debt reserves in the third stage:
Category book balance book value of provision for bad debts in the next 12 months
