ST雙環(000707.SZ):與河北租賃開展售後回租融資租賃業務期限延長
格隆匯 8 月 20日丨ST雙環(000707.SZ)公佈,公司2017年與河北省金融租賃有限公司(“河北租賃”)以售後回租的方式進行融資租賃交易,融資金額為人民幣8000萬元,租賃期限4年。現經公司與河北租賃協商,將融資租賃交易期限延期半年。
此次與河北租賃開展售後回租融資租賃業務期限延長,能夠緩解新型冠狀病毒肺炎疫情對公司的資金壓力。此次實施售後回租融資租賃業務期限延長,不會影響公司對租賃標的物的正常使用。
此次售後回租業務雖然將指定的租賃物出售給金融租賃公司並租回給公司使用、租賃期滿公司支付100元購回全部租賃物所有權,但根據租賃合同和會計準則,租賃期間公司仍將租賃物用於自身經營,租賃物仍在公司核算和計提折舊、計提折舊的方法不變,不會因為出售或者留購產生處置損益。僅因發生的融資費用(主要為租賃利息)對公司利潤產生影響、該影響在租賃期分攤至各報告期。
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