朗源股份(300175.SZ)CLOUDRIDER抵押资产可能被处置其持裕兴科技25%的股份
格隆汇7月16日丨朗源股份(300175.SZ)公布，公司接到参股公司CLOUDRIDER LIMITED(“CLOUDRIDER”)的通知，CLOUDRIDER的全部资产及业务存在可能被处置的情形。
2016年4月11日，公司参股公司CLOUDRIDER与洪桥集团有限公司（“洪桥集团”）签署借款协议，借款金额5.4亿港元，期限为自借入第一笔借款之日起12个月(借款人有权再延期12个月)，年利率为3%。CLOUDRIDER以其全部资产及业务为该笔借款提供抵押担保。
参股公司CLOUDRIDER持有的裕兴科技(08005.HK)的约4.5036亿股股份，占裕兴科技截止2016年3月31日全部已发行股份的25%。除持有上述股份外，CLOUDRIDER未开展实际经营业务。
CLOUDRIDER与洪桥集团多次商谈偿还方案，最终未得到洪桥集团认可，洪桥集团开始行使抵押品的处置程序，包括约4.5036亿股裕兴科技的股票。如洪桥集团行使抵押品的处置程序，CLOUDRIDER将不再持有的裕兴科技的股份。
CLOUDRIDER是在bvi成立的有限公司。公司在CLOUDRIDER的出资额为2亿港币，持有CLOUDRIDER35.65%的股权，为CLOUDRIDER第一大股东，但不具有控股权。
公司对持有的CLOUDRIDER35.65%的股权采用权益法核算；CLOUDRIDER持有裕兴科技的股票并非以交易为目的，持有时将其指定为“以公允价值计量且变动计入其他综合收益”核算的“可供出售金融资产”，截止2018年12月31日，由于CLOUDRIDER在持有裕兴科技股票期间股价持续下跌，公司账面CLOUDRIDER的长期股权投资金额已经减记为0.00元。
若此次CLOUDRIDER持有的裕兴科技股份被处置，按照财政部2017年3月31日修订发布的《企业会计准则第22号——金融工具确认和计量》准则，CLOUDRIDER应将以前年度计入其他综合收益的公允价值变动金额由其他综合收益转入未分配利润，因此公司相应将持有股权比例部分对应的其他综合收益-156,880,896.61元转入未分配利润。公司资产负债表中增加其他综合收益156,880,896.61元，未分配利润减少156,880,896.61元。
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