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(chǎn)凈值是指抵債資產(chǎn)賬面余額扣除抵債資產(chǎn)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(huì )及其派出機構可以要求公司專(zhuān)項說(shuō)明資產(chǎn)減值準備提取的充足性和合理性。