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中油港燃(08132.HK)附屬江西中油及舟山中油終止綜合入賬
格隆匯 05-14 22:06

格隆匯5月14日丨中油港燃(08132.HK)公佈,公司董事會在最近幾個月獲悉,集團無法取得江西中油及舟山中油(該等附屬公司)的賬簿及記錄及相關支持文件(如銀行月結單及單據)。舟山中油為江西中油的全資附屬公司,而舟山中油的所有賬簿、記錄及營運任何時候均由江西中油保持及控制。集團已正式要求該等附屬公司就審核及備制集團的管理賬目提供必要協助。儘管公司反覆提出要求,但該等附屬公司概無迴應公司的要求及未能提供賬簿及記錄予公司。因此,公司未能備制涉及該等附屬公司財務資料的2019財政年度綜合財務報表。

董事認為,集團無法行使其作為唯一股東的權力控制該等附屬公司的資產及營運或行使其於該等附屬公司的決策權。因此,董事進一步認為,將該等附屬公司的財務業績於集團內綜合入賬屬不合適。因此,基於未能就審核目的取得賬簿及記錄,該等附屬公司將終止綜合入賬,自2019財政年度最後一個季度起生效。

該等附屬公司從事集團的成品油及化工品貿易業務,佔集團截至2018年3月31日止財政年度總收益逾80%及集團於2018年3月31日的總資產逾40%。終止綜合入賬將導致資產、負債及若干儲備於該等附屬公司的財務報表內終止綜合入賬,對集團造成重大虧損。因此,董事會預期終止綜合入賬將對集團2019財政年度的財務報表造成重大影響。儘管集團出現上述財務影響,但董事認為集團擁有充足的營運資金進行其業務。

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