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. 抵债资产净值是指抵债资产账面余额扣除抵债资产减值准备后的净额。
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. 中国证监会及其派出机构可以要求公司专项说明资产减值准备提取的充足性和合理性。
