When there are signs that the depreciation factor of inventory depreciation reserve has disappeared and its book value exceeds the recoverable amount, it will be reversed within the scope of the original inventory depreciation reserve according to the difference.

Some assets impairment can be reversed, while others cannot be reversed:

(1) Some short-term impairment or impairment reserves can be reversed, mainly including inventory depreciation reserve, bad debt reserve, available-for-sale financial assets depreciation reserve, held-to-maturity investment depreciation reserve, consumable biological assets depreciation reserve, loan loss reserve, unguaranteed residual value depreciation reserve, damaged materials depreciation reserve, deferred income tax assets depreciation reserve, long-term receivables-financing lease receivables, etc.

(2) Some long-term impairment reserves cannot be reversed, mainly including long-term equity investment impairment reserve, fixed assets impairment reserve, intangible assets impairment reserve, construction in progress impairment reserve, engineering materials impairment reserve, productive biological assets impairment reserve, goodwill impairment reserve, investment real estate impairment reserve measured by cost model, proven oil and gas exploration rights and well and related facilities impairment reserve, etc.