公司公告

证券代码：000671证券简称：阳光城公告编号：2022-059

阳光城集团股份有限公司关于公司2021年度计提资产减值准备的公告

本公司及董事会全体成员保证信息披露的真实、准确、完整，没有虚假记载、误导性陈述或者重大遗漏。

根据《企业会计准则》以及公司会计政策、会计估计的相关规定，本着谨慎性原则，公司及下属子公司对截止2021年12月31日的资产进行了减值测试，对可能减值的资产计提减值准备。

2021年末公司提取的资产减值准备余额为人民币807,513.90万元，其中坏账准备余额为人民币87,984.43万元，合同资产减值准备的余额为1,503.53万元，存货跌价准备余额为718,019.98万元，商誉减值准备余额为5.96万元。

具体情况如下：

单位：元

项目年初余额会计政策变更其他转入本期增加额本期减少额期末余额转回或转销其他转出一、坏帐准备502,344,264.112,645,488.18429,764,861.00255,616.4854,654,656.50879,844,340.31应收账款47,420,853.7728,709,628.1535,289,827.5540,840,654.37其他应收454,923,410.342,645,488.18401,055,232.85255,616.4819,364,828.95839,003,685.94款二、合同资产减值准备2,703,456.1812,981,914.32650,090.5415,035,279.96三、存货跌价准备987,432,177.746,916,303,535.46699,889,995.7323,645,914.487,180,199,802.99四、商誉减值准备59,621.5059,621.50合 计1,492,539,519.532,645,488.187,359,050,310.78700,795,702.7578,300,570.988,075,139,044.76

1、 存货跌价准备：

2021年末公司根据存货成本账面价值与可变现净值测算存货跌价准备。公司的存货在资产负债表日按成本与可变现净值孰低计量，对可变现净值低于存货成本的差额，计提存货跌价准备并计入当期损益。直接用于出售的存货，以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值；正在开发中的存货，以所开发的开发产品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值。具体情况如下：

单位：元

存货种类期初余额本期计提额本期减少额期末余额转回或转销其他转出开发成本苏州平江项目69,675,609.23112,923,595.64182,599,204.87镇江尚海名苑项目102,649,380.58-66,874,572.9035,774,807.68苏州檀悦464,696,358.53464,696,358.53佛山绿岛湖壹号（地块三）343,332,620.01343,332,620.01北京密云溪翁庄项目205,383,407.32205,383,407.32中大十里新城三期项目78,944,140.1127,577,617.02106,521,757.13襄阳华强北路项目64,941,914.0264,941,914.02荆州荆北新区地块一314,885,723.14314,885,723.14郑州阳光城阳光天地项目499,303,935.49499,303,935.49昆明滇池半山花园201,024,835.23201,024,835.23济南檀悦项目601,305,033.00601,305,033.00太原翡丽湾四期1#2#住4,275,892.184,275,892.18宅地块南通崇川区R20031项目503,571,984.50503,571,984.50柳州丽景湾92,055,573.7592,055,573.75沧州阳光城翡丽公园147,651,043.76147,651,043.76端州阳光城檀府143,956,583.15143,956,583.15许昌文澜公园许昌延安路项目北城区86地块137,914,840.96137,914,840.96福州檀悦商务中心125,134,117.02125,134,117.02杭州三塘项目30,142,064.8730,142,064.87重庆中央公园项目66,321,022.6166,321,022.61西安泾河新城项目地块一59,288,631.9759,288,631.97张家口下花园翡丽府108,966,718.77108,966,718.77吉安翡丽水岸30,023,625.4730,023,625.47景德镇文澜云邸19,370,684.9919,370,684.99中山愉景公馆241,300,800.14241,300,800.14小计251,269,129.924,478,474,050.644,729,743,180.56开发产品上海丽景湾PLUS1,173,942.721,076,114.1697,828.56上海启东项目20,189,784.8020,189,784.80宁波余姚项目106,665,881.9355,980,157.9677,598,005.5785,048,034.32嘉兴海盐翡丽湾项目59,711,787.4059,711,787.40福州阳光城翡丽湾3,994,745.003,994,745.00莆田溪白地块项目1,203,016.411,203,016.41宁德丽兹公馆151,613.083,345,440.58113,039.383,384,014.28福州阳光城丽景湾21,232,594.987,282,840.9213,949,754.06福州竹岐27号地全地块3,790,906.37728,034.123,062,872.25厦门阳光城翡丽湾236,712.64158,657.7878,054.86晋江阳光城翡丽湾886,602.912,851,367.323,737,970.23石狮阳光城丽兹公馆24,705,247.1224,705,247.12龙岩林隐天下一期744,821.205,090,972.635,835,793.83漳州角美凡尔赛宫A区7,315,533.687,315,533.68漳州角美凡尔赛宫B区16,330,380.8016,330,380.80厦门文澜府项目205,186,505.51484,111,305.06357,221,867.02332,075,943.55苏州阳光天地1,754,133.251,754,133.25苏州平江项目7,644,911.2712,878,873.214,358,728.7916,165,055.69镇江尚海名苑项目94,954,505.5566,800,500.3328,154,005.22杭州阳光城翡丽湾858,045.55858,045.55宁波君望府14,597,952.648,588,353.986,009,598.66梅州文澜府46,726,760.4536,933,437.859,793,322.60清远富强路项目7,675,203.35832,142.952,551,518.845,955,827.46揭阳丽景湾项目1,130,297.371,130,297.37西安林隐天下8,335,204.788,335,204.78蔷薇溪谷C218,196,749.7318,196,749.73西西安巴塞阳光1,015,166.781,015,166.78西安阳光城丽兹公馆9,834,522.3322,555,212.8249,723.5432,340,011.61西安蔷薇溪谷C41,015,716.673,951,325.504,967,042.17陕西金鑫泰置业有限公司29,668,155.5029,337,207.24330,948.26太原翡丽湾二期22,522,157.5912,440,481.9534,962,639.54太原翡丽湾四期1#2#住宅地块7,882,767.187,882,767.18晋中文澜府一期41,037,263.4641,037,263.46广西阳光城南宁丽景湾10,430,726.89192,173,903.58202,604,630.47长沙阳光城尚东湾-2#地块一期2,771,226.1319,207,770.0521,978,996.18长沙阳光城尚东湾-13#地块1,512,482.705,590,196.347,102,679.04长沙尚东湾-11号地块二期2,627,339.452,627,339.45长沙尚东湾-11号地块一期6,363,352.936,363,352.93长沙尚东湾-12号地块一期1,428,058.561,428,058.56长沙尚东湾-15号地块16,319,245.6816,319,245.68长沙尚东湾-16号地块二期5,889,901.315,889,901.31长沙尚东湾-1号地块二期531,219.31531,219.31长沙尚东湾-1号地块一期21,127,840.3421,127,840.34长沙尚东湾-2号地块二期33,316,136.3733,316,136.37长沙尚东湾-16号地块一期5,808,058.895,808,058.89长沙山水英伦项目13,341,668.9413,341,668.94长沙阳光城檀悦30,708,196.2230,708,196.22成都君悦金沙2,159,807.27260,133.182,419,940.45武汉十里新城三期B地块33,922,200.2812,997,754.335,224,624.5341,695,330.08阳光城青山湖大境一、二期60,648,543.287,230,163.7952,747,920.6915,130,786.38阳光城青山湖大境三期5,947,442.955,947,442.95江西湾里丽景湾全地块项目1,868,820.66233,519.511,635,301.15西昌文澜府39,990,849.6825,507.6115,293,256.9624,723,100.33江西九江项目11,297,329.4211,297,329.42兰州林隐天下剩余地块C1C2A320,143,054.983,354,700.6244,468.3423,453,287.26济南阳光城·丽景公馆项目360,693.44360,693.44福州五一新城项目333,279,976.82333,279,976.82柳州丽景湾523,658.37523,658.37沧州翡丽公园6,927,717.536,927,717.53乌鲁木齐中信2#项目112,283,383.79112,283,383.79漳州阳光城丽景湾92,480,309.4792,480,309.47福州阳光城大都会88,660,210.9088,660,210.90玉林丽景公馆56,317,429.0356,317,429.03厦门海峡时尚创意中心47,768,191.3647,768,191.36重庆翡丽公园40,183,854.5540,183,854.55太仓科教新城项目39,174,477.8139,174,477.81广州雅苑五期33,017,234.8733,017,234.87长乐丽景湾8,044,667.448,044,667.44宜宾珑山悦项目-宜宾市南部新区（北区）7,983,456.827,983,456.82合肥包河S1807-合肥S1807地块7,483,010.117,483,010.11南宁半山湾项目5,811,407.935,811,407.93綦江东部新城1,015,229.551,015,229.55佛山绿岛湖壹号（地块一）17,777,533.3317,777,533.33佛山绿岛湖壹号（映月湾花园）48,602,876.7248,602,876.72佛山绿岛湖壹号（悦湖湾）37,317,319.6937,317,319.69佛山绿岛湖壹号（地块五）187,343,105.10187,343,105.10龙岩檀悦3,772,402.683,772,402.68晋江丽景湾7,732,397.937,732,397.93延安北大阳光教育小镇20,559,106.9320,559,106.93福州悠澜郡3,740,170.153,740,170.15小计732,352,309.822,437,208,014.22699,889,995.7323,645,914.482,446,024,413.83消耗性生物资产3,810,738.00621,470.604,432,208.60合 计987,432,177.746,916,303,535.46699,889,995.7323,645,914.487,180,199,802.99

截至2021年12月31日止，按照目前市场状况，本着谨慎性原则公司对项目可变现净值进行减值测试后，公司计提存货跌价准备691,630.35万元。受此影响，当期存货跌价损失691,630.35万元。

2、坏账准备：

本公司以预期信用损失为基础，对以摊余成本计量的金融资产及合同资产进行减值会计处理并确认损失准备。根据金融工具的性质，本公司按单项或信用风险特征组合的形式计算应收款项的信用损失准备。单项及组合的确定依据及计提信用损失准备的方法如下：

（1） 单项：如有证据表明某单项应收款项的信用风险较大，则对该应收款项单独计提损失准备，按照其未来现金流量现值低于其账面价值的差额计提损失准备。

（2） 组合一：本组合按债务单位的信用风险特征划分，主要为经单独测试后未减值的应收本公司关联方/合作方款项、应收拍地保证金及贷款保证金等类别的款项，此类款项发生信用损失的可能性极小。

（3） 组合二：本组合为除组合一及单项计提损失准备的应收款项之外的部分。本组合按历史损失经验对应收款项计提损失准备。

受本期结利项目增加，应收账款余额增大的影响，公司应收账款按照上述方法减值测试后计提坏账准备2,870.96万元；公司其他应收账款按照上述方法减值测试后计提坏账准备40,105.52万元，合同资产计提坏账准备1,298.19万元，综合影响当期应收款坏账损失44,274.67万元。本次计提资产减值准备对公司的影响本期存货、应收款计提的资产减值准备使公司资产负债表中各项资产的余额更能反映其公允的状况。资产减值准备的计提直接计入当期损益，增加当期资产减值损失735,905.03万元，减少公司当期净利润611,750.07万元。未来公司将根据项目结转和未来市场情况进行转销或其他调整方式。

特此公告。

阳光城集团股份有限公司董事会

二〇二二年四月三十日