中信證券(06030.HK):與中信證券投資、中信證券華南、越秀金控及金控有限簽署《發行股份購買資產補充協議》
格隆匯3月6日丨中信證券(06030.HK)公佈,公司、中信證券投資、越秀金控、金控有限及中信證券華南於2020年3月6日簽署《發行股份購買資產補充協議》,作為前述各方於2019年3月4日簽署之購買資產協議及其附件資產保障協議(由公司、越秀金控及目標公司簽署)的補充協議,就此次交易標的資產交割後,越秀金控或金控有限對目標公司下屬資產保障範圍和金額、具體處置和保障機制、違約責任等相關事項進行補充約定。補充協議不涉及對此次交易的交易各方、標的資產、交易對價及支付形式、標的資產的交割及期間損益、交割減值測試及補償、公司股份發行方案等事項的變更,不構成對此次交易方案的重大調整。
根據購買資產協議、資產保障協議及補充協議的約定及公司聘請的普華永道中天會計師事務所(特殊普通合夥)以減值測試基準日為基準日對中信證券華南進行交割減值測試所出具的交割減值測試報告(截至2020年1月30日,目標公司歸屬於母公司淨資產規模為人民幣101.55億元)並考慮相關企業所得税後,經越秀金控及公司董事會分別批准,越秀金控或金控有限應向中信證券華南支付現金約人民幣13.94億元作為此次交易下的交割減值測試補償。現金補償將在獲得越秀金控股東大會批准後,在上述資產保障協議約定的期限內由越秀金控或金控有限向中信證券華南一次性支付。現金補償扣除相關税費後將增加中信證券華南的資本公積,增厚其所有者權益規模,不會影響公司及中信證券華南的經營業績及利潤。
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