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新威国际(00058.HK):核数师对其2019年度经审核业绩发表保留意见
阿思达克 08-12 18:14
新威国际(00058.HK)公布,其核数师中汇安达会计师事务所有限公司对公司2019年度经审核年度业绩发表了保留意见,原因是无充足及适当之审核凭证以确定於2019年12月31日之应收贷款账面值约74.1万元;及2019年度之应收贷款减值亏损约1.17亿元是否应於该年度确认。另外,亦未能证明於2019年12月31日与新威新能源有关之就收购附属公司已付可退还按金之账面值约零元;及2019年度就收购附属公司已付按金之减值亏损约1亿元是否应於该年度确认。

尽管公司已向核数师提供估值报告作减值评估,但核数师不接受利骏行所报之信贷评级可与该等比率相匹配,且并无足够资料确定有关参数,从而支持利骏行参照估值报告所载有关应收贷款及可退还按金之该等因素而计算预期信贷亏损;及核数师未能就公司最有可能收回之抵押品金额取得充足及适当之审核凭证。

因此,核数师得出之结论为其无法信纳於2019年度之应收贷款账面值约74.1万元及可退还按金之账面值零港元以及是否应就2019年度确认应收贷款减值亏损约1.17亿元及可退还按金之减值亏损1亿元。

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