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華能國際(600011.SH):中國準則下2020年四季度合併層需計提資產減值共60.37億元
格隆匯 03-23 21:19

格隆匯 3 月 23日丨華能國際(600011.SH)公佈,公司2021323召開第十屆董事會第十一次會議審議通過了《關於公司計提重大資產減值準備議案》。為客觀反映公司資產狀況和經營成果,確保會計信息真實可靠,2020年四季度,公司按照《企業會計準則第8資產減值》的相關規定,對存在減值跡象的資產採取必要的減值測試和評估,並基於謹慎性原則擬對存在減值跡象的資產計提減值準備。

中國準則下,2020年四季度公司合併層需計提資產減值共計60.37億元。國際準則下,因受同一控制下收購準則差異形成資產價值差異等原因,公司合併層需要多計提減值準備28.65億元,共計需計提資產減值為89.02億元。

中國準則下,2020年四季度公司母公司需計提資產減值共計12.25億元,其中長期股權投資減值計提10.36億元;單項資產擬關停報廢等計提減值1.30億元,前期費減值0.34億元;應收款項及存貨等減值0.25億元。上述減值無準則差異,其中長期股權投資減值不影響公司合併層損益。

上述計提減值準備事項合計減少公司2020年中國準則合併口徑利潤總額約人民幣60.37億元。減少公司2020年國際準則合併口徑利潤總額約人民幣89.02億元。

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