2008年深市主板公司资产减值及非经常性损益分析

Asset Impairment and Non-recurring Gains and Losses of Shenzhen Main Board Market 2008

受全球金融危机对国内经济的冲击,深市主板上市公司业绩受到重大影响,总体上体现增收不增利的特征,巨额资产减值损失吞噬了上市公司利润。其中存货减值170亿元、坏账79亿元、固定资产减值25亿元,以上三项减值合计274亿元,占当年计提减值总额的75%,成为影响2008年资产减值的主要因素,同时也是最能体现危机影响的项目。2008年深市公司实现净利润740.66亿元,非经常性损益合计144.59亿元,占净利润的19.52%,较2007年非经常性损益减少19%,非经常性损益所占比重较2007年上升4.54%,整体体现上升趋势。

Under the situation of global financial crisis, the Shenzhen Main Board listed firms suffer from huge negative impacts. The income has increased, while the profit not. The huge asset impairment consumes the profit. Among total asset impairment, the inventory impairment is about 17 billion RMB, bad debt 7.9 billion, and fixed asset, 2.5 billion, which sum up to 27.4 billion RMB, composing 75% of total provision of asset impairment. In 2008, the Shenzhen Main Board listed firms realize net profit 74.07 billion RMB, Non-recurring gain of 14.46 billion, aobut 19.52% of net profit, which is 19% less than 2007. The total non-recurring gains and losses show an increased trend.