*ST德豪(002005.SZ)補充計提年度資產減值準備逾29.1億元
格隆匯11月17日丨ST德豪(002005.SZ)公告,為協助公司管理層重新考慮LED芯片事業部截止至2018年12月31日的各項資產減值情況,公司董事會授權管理層聘請獨立的專業評估機構進行資產減值測試。截止2019年9月末,公司已經完成了LED芯片工廠生產人員的遣散、設備封存,工廠已經停止生產運作。
公司管理層根據授權聘請了具有證券業務資格的中聯國際評估諮詢有限公司(以下簡稱“中聯國際”)對截止至2018年12月31日LED芯片業務相關的非流動資產行了評估,並出具了《安徽德豪潤達電氣股份有限公司為編制財務報表擬進行資產減值測試涉及其指定的各項資產可回收價值資產評估報告》(中聯國際評字【2019】第OKMQB0606號,以下簡稱“評估報告”)。
評估結果顯示,納入評估範圍內的LED芯片非流動資產賬面值39.92億元,可回收價值評估值為13.04億元。根據企業會計準則第8號-資產減值及應用指南的規定指引,在估計資產可收回金額時,原則上應當以單項資產為基礎。公司根據評估報告評估明細表逐項檢查資產可收回金額低於賬面淨值的項目,計算應計減值金額。應計提資產減值準備29.1億元。
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