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新天綠色能源(00956.HK):變更應收款預期信用損失會計估計
格隆匯 12-31 16:23

格隆匯12月31日丨新天綠色能源(00956.HK)公告,根據預審公司目前彙總的關於2019年度的財務信息,並結合風電和燃氣業務經營環境的變化,基於謹慎性原則,董事會於2019年12月31日通過決議,對應收款項預期信用損失的會計估計作出調整:

(1)對無回收風險組合的可再生能源補貼款和應收電網公司售電款的預期信用損失率由0%調整為1%;(2)以賬齡組合為基礎評估預期信用損失組合中的6個月以內應收賬款和其他應收款的預期信用損失率由0%調整為5%;及(3)無回收風險組合的其他應收款的預期信用損失率由0%調整為以賬齡分析法組合為基礎評估預期信用損失。

上述會計估計變更自董事會通過日起適用。

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