conclusion: which assets impairment reserves can be reversed? The answers include trading financial assets, held-to-maturity investments, accounts receivable and loans, stock investments in available-for-sale financial assets (but not reversed through profits and losses), inventories (sold and carried forward for impairment), and deferred income tax assets under certain conditions. The following are the details of the reversal of asset impairment reserve:

1. Transactional financial assets: the changes in the value of such assets are included in the current profit and loss, so their impairment reserve can be reversed through profit and loss.

2. Held-to-maturity investment: If the investment value rebounds, the impairment reserve accrued before can be reversed accordingly.

3. Accounts receivable and loans: If the debtor recovers its solvency, the related impairment reserve can be reversed.

4. Available-for-sale financial assets (except stock investment): When the market value picks up, it may be reversed to part or all of the impairment reserve.

5. Inventory: the inventory that has been sold and carried forward for impairment can be reversed.

6. deferred income tax assets: when the conditions stipulated in the tax law are met, deferred income tax assets can be adjusted and transferred back to part or all of the reserves.

for the accounting treatment of asset impairment reserve, enterprises usually record it in the account of "asset impairment loss", and adjust it according to the latest value of assets at the end of the period, and carry it forward in the account of "current year's profit". For example, the impairment treatment of accounts receivable, such as the treatment of accounts of company B by company A in March, will involve the adjustment of the subjects of "asset impairment loss" and "bad debt provision".