中国冶金科工股份有限公司（01618，以下简称“中国中冶”）8月28日公告称，其第四届董事会第二次会议审议通过《关于中国中冶计提2026年半年度资产减值准备的议案》。依据《企业会计准则》第8号、第22号及《国际财务报告准则》第36号、第9号相关规定，公司对合并范围内资产进行减值测试后，2026年上半年共计提资产减值准备14.18亿元。
减值准备具体构成为： 1. 应收款项减值准备9.08亿元； 2. 合同资产减值准备2.98亿元； 3. 存货减值准备0.02亿元； 4. 其他非流动资产减值准备2.10亿元。
上述减值计提将导致中国中冶2026年半年度合并财务报表利润总额减少14.18亿元。
公司董事会审计委员会已审议通过相关议案，并确认计提过程符合谨慎性原则及相关会计准则要求。
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