长期股权投资收益确认方法：本公司对被投资单位具有控制、共同控制或重大影

Long-term equity investment income recognition method: if the company has control, joint control or significant influence over the investee, the long-term equity investment should be accounted for using the equity method. If there is no control, joint control or significant influence on the investee, long-term equity Investment is calculated using cost method. <br>Recognition standard for long-term investment impairment provision: The recoverable amount of long-term investment is lower than the book value due to the continuous decline in market price or the deterioration of the operating conditions of the invested company, and this reduced value is unlikely to be restored in the foreseeable future , The difference between the recoverable amount and the book value of the long-term investment is included in the long-term investment impairment provision.

Long-term equity investment income recognition method: If the Company has control, joint control or significant influence on the invested unit, the long-term equity investment shall be accounted for by the equity method, and the long-term equity investment shall be accounted for by the cost method if the invested unit has no control, no joint control and no significant impact.<br>Recognition criteria for long-term investment impairment preparation: Long-term investments are less recoverable than book value due to the continued decline in market prices or the deterioration of the operating conditions of the invested enterprises, and the reduced value is unlikely to be recovered during the foreseeable future period, taking into account the long-term investment impairment preparation based on the difference between the recoverable amount and the book value of the long-term investment.

Confirmation method of long-term equity investment income: if the company has control, joint control or significant influence on the investee, the long-term equity investment shall be accounted by equity method; if the company has no control, joint control or significant influence on the investee, the long-term equity investment shall be accounted by cost method.<br>The recognition standard of impairment provision for long-term investment: the recoverable amount of long-term investment is lower than the book value due to the continuous decline of market price or the deterioration of the operating condition of the invested enterprise, and the reduced value can not be recovered in the foreseeable future. The difference between the recoverable amount and the book value of long-term investment is included in the impairment provision for long-term investment.<br>