Chapter 1 General Principles

1 In order to strengthen the financial supervision and management committee of the Shaanxi Provincial People's Government (hereinafter referred to as the Provincial State -owned Assets Supervision stake online sports bettingand Administration Commission), the financial supervision of the company's responsibilities (hereinafter referred to as the enterprise)，Standardize corporate asset impairment preparations for financial verification behavior，Promote the establishment of and improve the internal control system，According to the "Rules for Financing Preparation of Financial Understanding of Asset impairment in the Central Enterprise" and the relevant state financial accounting system regulations，Combined with the actual situation of our province，Develop this rule。

Article 2 As long as the assets of the enterprise become a factual loss，Regardless of whether the enterprise is in accordance with the relevant national financial accounting system, the asset is prepared for the asset impairment，Regardless，Enterprises shall, in accordance with the relevant provisions of these rules, the disposal of relevant asset losses and the financial verification of related asset impairment。

Article 3 The asset impairment preparation of this rule refers，Assets that are expected to lose may occur，Obtain legal、Valid evidence proves that the facts have occurred in facts，Disposal this asset，And the work of its book balance and corresponding asset impairment is prepared for financial sales。　

Asset impairment preparations, including the short -term investment price felling price filed by enterprises in accordance with the relevant state financial accounting system、Entrusted loan impairment preparation、Investment price preparation、Bad debt preparation、Long -term investment impairment preparation、Preparation for impairment in projects under construction、Fixed asset impairment preparation and intangible asset impairment preparation。

Article 4 The factual loss referred to in this rule refers to the assets prepared by the enterprise's asset impairment，There are conclusive and legal evidence that the value and transfer value of the assets have occurred substantially and inseparable.，Can't bring economic interest inflows to enterprises。

5 The State -owned Assets Supervision stake online sports bettingand Administration Commission of the Provincial State -owned Assets Supervision and Management of Enterprise Establishment Preparation Financial Nuclear Sales。

Chapter 2 The Principles of Financing Preparation of Asset Modification Preparation

6 The enterprise implements the "Enterprise Accounting System"，It shall be in accordance with the relevant national financial accounting system，Follow the principle of caution，Establish a standardized asset impairment preparation system，Regularly clean up and verify the loss of various assets，Truth expected potential losses and reasonable measures to prepare the corresponding asset impairment，and do a good job of reincarnation and verification of asset impairment preparations。

7 The asset impairment preparation of corporate assets shall follow the principles of objectivity。When the assets prepared for impairment of assets become a factual loss，Regardless of whether this asset is provided with asset impairment preparation，Enterprises shall be prepared for the account balance of the assets and the withdrawal asset impairment in accordance with regulations。

Article 8 Enterprises carefully identify the assets of impairment preparations in accordance with the relevant national financial accounting system，The special management system should be established for non -performing assets，Organizational power Crude and pursue，Clean up and pursue the recovered funds or residual values ​​shall be allowed in time，Financial verification of the assets that formed factual losses are in accordance with the requirements and working procedures。

Article 9 Enterprise asset impairment preparation Financial verification shall shall be in accordance with the national financial accounting system and the relevant regulations My stake betting appof stake sports betting appthe SASAC，Careful confirmation of the facts of the loss of asset impairment preparation assets，Get conclusive evidence，Performing the prescribed financial nuclear sales procedures。

Article 10 Enterprise asset impairment preparation financial verification sales shall seriously implement the responsibility for asset loss accountability，On the basis of identifying the facts and reasons of asset loss，Seeing responsibility，Put forward rectification measures，and hold responsibility for the person in charge of the responsible。

Chapter III Asset Importation Preparation Financial Nuclear basis

Article 11 Enterprise Makes asset impairment and preparations for financial verification，On the basis of carefully cleaning up the survey of the asset loss organization，Get legal evidence，Specific: relevant evidence with legal effect，Legal certification or notarization certificate of social intermediary agencies, as well as internal evidence of enterprise in specific matters。

Article 12 Enterprise shall be based on the internal control system and financial management system，Active review of all evidence of asset losses，Careful level。The intermediary agency shall review the relevant evidence in accordance with the independent audit standards、Delivery work，Audit one by one。

Article 13 Short -term investment preparation and long -term investment decline preparation preparation based on the following evidence to make financial verification:

(1) Short -term investment and long -term debt investment in the market，Related documents that should be obtained from the internal business authorization investment and disposal of the enterprise，and the legal trading fund settlement document issued by the relevant securities trading settlement institution;

(2) The investing unit was declared bankruptcy，The settlement documents and execution proof of the court's bankruptcy liquidation should be obtained;

(3) The investing unit was canceled、Flinking industrial and commercial registration or ordering by relevant institutions，The local industrial and commercial department should be canceled、Flowing announcement，or the decision or administrative decision document，and proof of liquidation report and liquidation of the invested unit;

(4) involved in litigation，Evidence of the judgment or ruling and execution of the judicial organs shall be obtained;，It should obtain legal documents such as the court termination ruling;

(5) The arbitration，The arbitration award issued by the corresponding arbitration agency should be obtained，and the relevant proof of the implementation of the arbitration ruling;

(6) Other legal and valid evidence that is sufficient to prove the factual loss of the short -term or long -term investment。

Article 14 The preparation of bad debts is based on the following evidence:

(1) The debt unit is declared bankruptcy，The settlement documents and execution proof of the court's bankruptcy liquidation should be obtained;

(2) Debt unit is canceled、Flinking industrial and commercial registration or ordering by relevant institutions，The local industrial and commercial department should be canceled、Flowing announcement、Resolution or administrative decision of relevant agencies，and debt unit liquidation report and liquidation proof;

(3) The debtor's disappearance、Death (or being declared missing、Death)，The debtor issued by the relevant parties is missing、Proof of death and its inheritance (or management property) have been settled or there is indeed no property to settle，or proof of settlement that no debtor can settle;

(4) involved in litigation，Evidence of the judgment or ruling and execution of the judicial organs shall be obtained;，It should obtain legal documents such as the court termination ruling;

(5) The arbitration，The arbitration award issued by the corresponding arbitration agency should be obtained，and the relevant proof of the implementation of the arbitration ruling;

(6) Debt reorganization with the debt unit (person)，The debt restructuring agreement and the proof of execution shall be obtained;

(7) Debt is more than the time limit for litigation，The legal documents of the claims that exceed the timeliness of litigation;

(8) Clearing is not enough to make up for the out -of -cost，The explanation of the situation of the arrears department should be obtained and the minutes of the meeting approved by the corporate board or manager (factory director) office meeting;

(9) Other legal、Effective evidence。

Article 15: Entrusted loan impairment preparation for financial verification，According to the nature of the entrusted loan，Compared。

Article 16 Preparation for inventory falling prices、Fixed asset impairment preparation and construction project impairment preparations are based on the following evidence:

(1) In the event of a loss,，It should be complete、Effective assets Clear investigation forms and relevant responsible departments for review decisions;

(2) Scrap、Damaged，Appraisal reports issued by relevant professional My stake betting appstake online sports bettingquality testing and technical departments should be obtained，and proof of cleaning up; those with residual value shall obtain the proof of residual value;

(3) Suspended construction or forced demolition for some reason，Demolition notification documents from relevant departments such as the state order or government municipal planning should be obtained，and proof of removal and cleaning;

(4) Frequent discount sales，It should obtain a legitimate discount sales contract and a certificate of recovery funds;

(5) involved in litigation，Evidence of the judgment or ruling and execution of the judicial organs shall be obtained;，It should obtain legal documents such as the court termination ruling;

(6) The responsible person or insurance company shall be compensated，The receipt of the person who pays the responsible person shall pay the claim or the insurance company's claim calculation form and the bank's bill;

(7) The loss of facts in mortgage assets，It should obtain a certificate of auction or sale of mortgage assets;

(8) Others are enough to prove inventory、Fixed assets and legal losses under construction、Effective evidence。

Article 17 Preparation for impairment of intangible assets based on the following evidence:

(1) has been replaced by other new technologies，and no use value and transfer value，Related technology should be obtained、Appraisal report provided by professionals in the management department;

(2) It has exceeded the legal protection period，and can no longer bring future economic interests，It should obtain legal protection that has exceeded legal protection、Effective proof;

(3) Others that are sufficient to prove that the loss of intangible assets is indeed lost、Effective evidence。

Chapter IV asset impairment preparation Financial version nuclear sales procedure

Eighteenth enterprise shall establish a perfect internal control system for the preparation of asset impairment preparations for financial verification。Standardize asset impairment preparations for financial sales management，Clear internal approval working procedures，and delineate internal approval permissions according to the actual situation of the enterprise。

Article 19 Enterprises shall strengthen the management of impairment preparation assets，Organizational power take effective measures to actively clean up and pursue，Regular or at least once a year of comprehensive review，15840_15868，Carefully organize the management of asset impairment preparation for the enterprise and its subsidiaries、File and approval work。

Article 20 Corporate asset impairment preparation financial verification，It should follow the following basic working procedures:

(1) Relevant departments of the enterprise propose a nuclear sales report，Explain the cause of asset loss and cleanup、Pursuit and accountability of work，and provides evidence that meets the requirements by item by item;

(2) Internal audit of the enterprise、Supervision、Law or other relevant departments review the loss and processing of the asset，Put up review opinions;

(3) Review the company's finance department on the nuclear sales report and verification evidence material，and put forward reviewing opinions;

(4) Enterprises that set up the board of directors shall be approved by the board of directors; enterprises that have not established the board shall be approved by the manager (factory) office meeting，and form a meeting of the meeting;

(5) According to the internal approval authority of the enterprise，It needs to be reported to be approved by the company (unit) for approved the confirmation，It should be reported to the superior enterprise (unit) for approval and confirmation;

(6) According to the Minutes of the Enterprise Meeting、Approval and relevant evidence of higher -level enterprises (units)，The person in charge of the enterprise、General Accountant (or the person in charge of the financial leader) signed and confirmed the account processing of relevant assets and the financial verification of asset impairment preparation。

Article 21 Corporate asset impairment preparation financial verification，Manage according to the permissions:

(1) State -owned and state -owned controlling sub -enterprises asset impairment preparation financial verification，Speed ​​up to the enterprise group approval;

(2) Provincial SASAC's establishment of records and spot checking systems on the management of financial nuclear sales of enterprises，Establish a compliance approval system for the financial nuclear sales of larger assets of the larger assets，and as one of the contents of the annual financial account review work of the enterprise，In order to strengthen the supervision of financial nuclear sales of corporate asset impairment。Unprocessed or approved by the Provincial State -owned Assets Supervision stake online sports bettingand Administration Commission，Enterprises shall not deal with the disposal of relevant asset losses and the financial nuclear sales of asset impairment preparation。

22 The enterprise submits to the Provincial SASAC for the annual final account report of the company's annual final account report each year.。

Article 23 The asset impairment preparation of the following situation is required to be reported to the Provincial State -owned Assets Supervision stake online sports bettingand Administration Commission for approval:

(1) The total amount of assets is less than 1 billion yuan (merged caliber，Same) Enterprise，The original price or capital of the corresponding assets of asset -selling assets exceeds LOO 10,000 yuan，or the original price or funds of a single asset exceeds 100,000 yuan;

(2) Companies with a total asset of 10-15 billion yuan，The original price or capital of the corresponding assets of the asset -selling asset impairment preparation exceeds 5 million yuan，or the original price or funds of a single asset exceeding 500,000 yuan;

(3) Enterprises with a total asset of 50 to 10 billion yuan，The original price or capital of the corresponding assets of the asset -selling asset impairment preparation exceeds 10 million yuan，or a single asset price or funds exceeds 1 million yuan;

(4) Enterprises with total assets exceeding 10 billion yuan，The original price or capital of the corresponding assets of the asset -selling asset impairment preparation exceeds 20 million yuan，or a single asset original price or funds exceed 2 million yuan。

Enterprise asset impairment preparations for corporate assets outside the above situation。

Article 24 When the enterprise reports to the Provincial State -owned Assets Supervision stake online sports bettingand Administration Commission, when the relevant asset impairment preparations are prepared for financial sales，The following materials should be provided:

(1) Enterprise asset impairment preparation financial verification report，Including: category for impairment of asset -selling assets、Cleaning and pursuit of asset -selling assets、Nuclear sales amount and cause、Enterprise internal nuclear sales approval procedures、Enterprise asset impairment preparation for financial verification filing form, etc.;

(2) Reported assets to the relevant legal evidence of factual losses with assets、The Ministry of Enterprise's Board of Directors or Manager (Factory) Office Meeting Meeting、Approved documents of higher -level enterprises and the identification and accountability of responsibility for losses related to assets;

(3) Corporate asset impairment preparation for financial check -up review instructions issued by accounting firms (enterprises involved in national security，issued by an internal audit institution of the enterprise);

(4) Relevant preparation materials。There are more materials such as prepared，It should be compiled separately，Edited page number，List the directory。

Chapter 5  Audit and information disclosure of asset impairment preparation for financial sales

Article 25 After the enterprise conducts asset impairment in accordance with the internal approval procedures，It shall focus on the accounting firms in the annual financial final account to conduct key audit of asset impairment preparation financial sales，Forms a special report for financial verification for impairment of asset impairment，Report to the SASAC with the annual financial final account，and disclosed separately in the instructions of the financial final account。

Article 26 Accounting Firm and Enterprise internal audit agencies shall audit the financial accounting of corporate asset impairment in the annual financial final account audit，Outlets with asset impairment preparation financial verification review instructions，and as an attachment to the annual financial final account audit report, disclose separately。

Article 27 The main audit accounting firm shall review and confirm the financial accounting of the relevant sub -enterprise asset impairment preparation of the relevant sub -enterprises audited by the Certified Public Accountants，Published audit opinions。

Article 28 Accounting Firm's basic content of financial verification information in the corporate asset impairment preparation of corporate assets in the corporate annual financial final accounts and disclosed in the attachment includes:

(1) The fullness and confusion of financial nuclear sales of corporate asset impairment preparation;

(2) The compliance of the financial nuclear sales of asset impairment of enterprises;

(3) The correctness of the financial verification account processing of asset impairment of enterprises;

(4) Enterprise asset impairment preparation of the authenticity and integrity of the disclosure of the annual final account information disclosure。

Article 29 The accounting firms of the main audit of the audit of the entrance accounting firms issued the audit opinion of the audit of the corporate asset impairment preparation of the corporate asset impairment.

(1) Participating the accounting firms of the review enterprise will conduct a key audit of the asset impairment of the participating enterprises，Especially for whether the financial verification of large asset losses has been audited by item by item;

(II) Participating accounting firms to preparation for the audit and information disclosure of the asset impairment preparation of the participating enterprises;

(3) Participating accounting firms to prepare the compliance with the results of the asset impairment preparation of the participating enterprises;

(4) The main audit accounting firm and the participating accounting firms have the differences and reasons for the confirmation results of the asset impairment preparation of the participating enterprises.

(5) Other information that needs to be disclosed.

Chapter 6  Work responsibility and supervision

Article 30 The main person in charge of the enterprise、General Accountant (the person in charge of finance) shall prepare the responsibility for the financial nuclear sales of corporate asset impairment，Enterprise Finance Department shall bear the specific management responsibilities of the company's asset impairment preparation for financial sales，Enterprise Audit、Supervision、Law and other departments shall review and supervise the responsibility Stake Sports BettingStake Sports Bettingfor the review and supervision of the asset impairment preparation of corporate asset impairment，The relevant departments of the enterprise shall be responsible for providing relevant materials required for the review and supervision;。

Article 31 Enterprises shall be the authenticity of the asset impairment preparation of asset impairment preparations provided by the accounting firms and the Provincial SASAC、Liability and integrity。Accounting Firm's authenticity of the financial verification review explanation of corporate asset impairment preparation、Reliability assumes the corresponding responsibility。

Article 32 In the process of asset impairment preparation, the enterprise，Not fulfilling the relevant internal approval procedures and not obtaining validity、Legal evidence，False fake，Disposal，The Provincial SASAC is ordered to correct，Critics to enterprises; violating relevant national laws and regulations，Delivery，Caused the loss of state -owned assets，The responsibility of the person in charge of the enterprise and the relevant responsible;，Transfer to judicial organs according to law。

Article 33 Accounting Firm and Certified Public Accountants in the audit business of the asset impairment preparation of corporate assets，Violation of relevant national laws and regulations，False fake，Provide false financial information，Light plot，The Provincial SASAC gives warning and recorded in the case; if the circumstances are serious,，The Provincial SASAC will no longer entrust it to undertake an intermediary business，and notified may investigate and deal with relevant departments in accordance with the law。

Article 34 Relevant staff of the Provincial SASAC in the company's asset impairment preparation financial verification work，Cause major work errors，Key work responsibility in accordance with the law;，Transfer to judicial organs for treatment。

Chapter 7  Attachment

Article 35 Enterprises shall formulate the company's asset impairment preparation financial sales management work system in accordance with the rules of this work。

Article 36 Enterprises and enterprises headquartered in Hong Kong and Macau regions The asset impairment preparation of foreign -owned enterprises in Hong Kong and Macao regions，In principle, refer to the rules of this work。

Article 37 State -owned assets supervision and management agencies in each district and cities can formulate specific management work regulations in the region with reference to this work rule。

Article 38 The rules of this work will be implemented from the date of announcement.