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2013年长航油运年度报告曾在投资界引起轩然大波,中国长江航运集团南京油运股份有限公司最终成为第一家连续亏损四年从A板市场退市的央企股票。众说纷纭中,所有的矛盾转向了一个焦点——长油在2013年底对VLCC型船舶计提的46亿的资产减值准备与预计负债。在企业自有的会计估计下,VLCC减值损失的计提是否恰当合理?是否符合企业资产评估准则以及是否满足了企业资产在(公允价值)在用前提下的评估?下文将对长油VLCC型船舶资产进行具体的评估复
In 2013, the annual report of CSL Oil Transport caused an uproar in the investment community. China Yangtze River Shipping Co., Ltd. Nanjing Oil Transportation Co., Ltd. eventually became the first central SOE stock to be delisted from the A-plate market for a continuous loss of four years. All the controversies turned all the contradictions to a focus - 4.6 billion worth of assets impairment provisions and projected liabilities that Long Oil made to VLCC vessels by the end of 2013. In the enterprise’s own accounting estimates, VLCC impairment loss is properly calculated? Is it in line with the enterprise asset evaluation criteria and whether the enterprise assets meet the (fair value) under the premise of the assessment? The following will be long oil VLCC Type of ship assets to conduct a specific assessment complex