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魯信創投(600783.SH):擬變更參股公司會計核算方法 相應增加公司當期投資收益5.56億元
格隆匯 09-09 19:10

格隆匯 9 月 9日丨魯信創投(600783.SH)公佈,公司2020826日披露了《關於全資子公司非公開協議轉讓通裕重工股份有限公司2.42%股權進展及擬變更參股公司會計核算方法的公告》。

公司全資子公司山東省高新技術創業投資有限公司(“山東高新投”)對通裕重工的首期投資發生於2003,投資比例20%通裕重工董事會中派駐名董事,並將其作為長期股權投資核算。通裕重工IPO完成後,山東高新投持股比例降至15%山東高新投自20147月減持通裕重工股份,截至目前持股比例3.25%2020824日,通裕重工召開董事會審議了《關於董事會提前換屆選舉暨提名第五屆董事會非獨立董事候選人的議案》,山東高新投原派駐董事不再被提名為新一屆董事會董事候選人202099,通裕重工召開股東大會完成董事會換屆選舉山東高新投不再對通裕重工產生重大影響根據《企業會計準則第2——長期股權投資》,投資方喪失了對被投資單位的共同控制或重大影響的,剩餘股權應當改按《企業會計準則第22——金融工具確認和計量》的有關規定進行會計處理。

此次變更前,山東高新投所持有通裕重工股權按照長期股權投資列報,並按權益法進行計量。此次變更後,山東高新投所持有通裕重工股權按照交易性金融資產列報,並按公允價值進行後續計量。

轉換日(202099日)通裕重工股權公允價值與該時點長期股權投資賬面價值之間的差額計入當期損益,原採用權益法核算的相關其它綜合收益、資本公積全部轉入當期損益。因該會計核算方法變更,相應增加公司當期投資收益約人5.56億元

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