安踏體育(02020.HK)間接出售部分AMER SPORTS權益
格隆匯11月12日丨安踏體育(02020.HK)宣佈，於2019年11月12日，安踏SPV與各該等安連SPV買方(即超鴻；晉富；紅杉SPV；及ZWC)訂立安連SPV購股協議，據此該等安連SPV買方有條件同意購買及安踏SPV有條件同意轉讓26733股B類股予超鴻，佔全部B類股53.4534%；8,260股B類股予晉富，佔全部B類股16.516%；11,264股B類股予紅杉SPV，佔全部B類股22.523%；及3,755股B類股予ZWC，佔全部B類股7.508%，全部均以現金進行，總代價約為1.333億歐元。
於完成安連SPV購股協議項下擬進行的所有交易後，安連SPV將仍為根據上市規則的公司附屬公司，但由於根據相關財務報告準則公司不再控制安連SPV，安連SPV將停止合併於集團的綜合財務報表。預期安踏SPV、該等安連SPV買方及安連SPV亦將訂立安連SPV股東協議，以規管安連SPV的股東關係。
同日宣佈，安踏SPV與FountainVest SPV訂立JVCo購股協議，據此，FountainVest SPV有條件同意向安踏SPV收購及安踏SPV有條件同意轉讓2,505股JVCo股份予FountainVest SPV(佔JVCo全部已發行及發行在外股份0.2505%)，總代價約為670萬歐元。
於2018年12月，集團連同FountainVest SPV、Anamered Investments及騰訊SPV共同成立財團，並提出現金收購要約以收購Amer Sports的全部已發行股份。收購要約於2019年3月成為無條件，而集團連同其他財團成員當前透過JVCo擁有Amer Sports的全部已發行股本。財團現正繼續制定Amer Sports的未來計劃以釋放其國際認可的體育用品及設備品牌的全部潛力，而集團堅信Amer Sports未來必獲成功。經考慮多種因素之後(包括引進其他具備零售行業經驗投資者的機遇以及使相關董事及集團高級管理團隊的利益與Amer Sports的成功保持一致)，董事會認為，根據購股協議進行的交易將可在保持對JVCo持股的有效控制的同時優化集團的資產負債表。
JVCo合共5.2517%的權益(包括將間接出售予該等安連SPV買方的5.0012%JVCo經濟利益及將直接出售予FountainVest SPV的0.2505%JVCo股本權益)的原始收購成本(即購股協議的主體事項)約為1.399億歐元。購股協議的所得款項總額將約為1.40億歐元。JVCo尚未完成對Amer Sports業務合併的會計處理(包括購買價格分配工作)，因此，購股協議項下產生之利得或損失未能準確釐定。公司預期於2019九年年度財務報表內反映分配結果及購股協議項下產生的利得或損失。公司擬將所得款項淨額(經扣除購股協議的相關費用)用作集團的一般營運資金。
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