FAP, May 26 (FAP)-- in the 2022 annual reports disclosed by A-share listed companies, the decline in the performance of more than 200 companies is related to mergers and acquisitions and restructuring assets, which has also become the focus of annual report supervision. In the audit of the annual report of companies involving "M & A", the "change of face" of performance and the impairment of large goodwill have become the focus of the exchange's inquiry. Analysts said that the large goodwill impairment caused by the high premium has seriously affected the interests of listed companies and investors. Investors should be vigilant against those companies that are unable to integrate blindly after chasing hot spots, have a high proportion of goodwill to assets and have a high valuation value-added rate of acquisition targets. Some companies that have passed the performance commitment period and whose goodwill is too high but have never made any impairment also need to be carefully screened by investors. (Shanghai Stock Exchange News)