The net value of debt-expiated assets refers to the net amount of the book balance of debt-expiated assets deducted by the depreciation reserves of debt-expiated assets. 抵債資產凈值是指抵債資產賬面餘額扣除抵債資產減值準備后的凈額。
The CSRC and its detached offices may require the company to make a special explanation on the sufficiency and rationality of the withdrawal of asset depreciation reserves. 中國證監會及其派出機構可以要求公司專項說明資產減值準備提取的充足性和合理性。
