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新威國際(00058.HK):核數師對其2019年度經審核業績發表保留意見
阿思達克 08-12 18:14
新威國際(00058.HK)公布,其核數師中匯安達會計師事務所有限公司對公司2019年度經審核年度業績發表了保留意見,原因是無充足及適當之審核憑證以確定於2019年12月31日之應收貸款賬面值約74.1萬元;及2019年度之應收貸款減值虧損約1.17億元是否應於該年度確認。另外,亦未能證明於2019年12月31日與新威新能源有關之就收購附屬公司已付可退還按金之賬面值約零元;及2019年度就收購附屬公司已付按金之減值虧損約1億元是否應於該年度確認。

儘管公司已向核數師提供估值報告作減值評估,但核數師不接受利駿行所報之信貸評級可與該等比率相匹配,且並無足夠資料確定有關參數,從而支持利駿行參照估值報告所載有關應收貸款及可退還按金之該等因素而計算預期信貸虧損;及核數師未能就公司最有可能收回之抵押品金額取得充足及適當之審核憑證。

因此,核數師得出之結論為其無法信納於2019年度之應收貸款賬面值約74.1萬元及可退還按金之賬面值零港元以及是否應就2019年度確認應收貸款減值虧損約1.17億元及可退還按金之減值虧損1億元。

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