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莊園牧場(01533.HK)對收購西安東方乳業計提4871.93萬元商譽減值準備
格隆匯 04-23 20:05

格隆匯4月23日丨莊園牧場(01533.HK)公佈,於2020年4月23日,公司董事會會議審議通過《關於2019年度計提資產減值準備的公告》,公司對收購西安東方乳業有限公司82%股權形成的商譽計提4,871.93萬元人民幣商譽減值準備計入公司2019年度損益。公司根據收購時業績補償協議確認應收西安東方乳業原股東業績補償款收入2,233.32萬元計入本期營業外收入,同時根據對2020年西安東方乳業的業績實現預測情況計算應收補償款以公司最近期融資成本4.75%進行折現,確認本期末交易性金融資產及本期公允價值變動損益2,041.23萬元,上述兩項共計4,274.55萬元與業績補償相關的收益計入2019年度損益。則因計提商譽減值損失減少2019年度合併報表歸屬於母公司所有者淨利潤約597.38萬元,減少2019年12月31日合併資產負債表所有者權益597.38萬元。

公司對下屬全資子公司牧場寧夏莊園牧場有限公司和青海聖源牧場有限公司固定資產計提減值損失923.88萬元計入公司2019年度損益。則因計提固定資產減值損失減少2019年度合併報表歸屬於母公司所有者淨利潤約923.88萬元,減少2019年12月31日合併資產負債表所有者權益923.88萬元。

公司因計提商譽減值損失和固定資產減值損失共減少2019年度合併報表歸屬於母公司所有者淨利潤1,521.26萬元,減少2019年12月31日合併資產負債表所有者權益1,521.26萬元。

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