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*ST雪萊(002076.SZ):將部分自用房地產轉為投資性房地產
格隆匯 11-01 11:19

格隆匯 11 月 1日丨*ST雪萊(002076.SZ)公佈,公司第五屆董事會五十二次會議、第五屆監事會第二十七次會議審議通過了《關於將部分自用房地產轉為投資性房地產的議案》,公司獨立董事發表了同意的獨立意見。

鑑於公司對生產基地及辦公場地的整合規劃,在確保生產工作有序開展的前提下,公司對生產基地及辦公場地進行整合,並集約化地利用公司生產基地。

根據最新生產基地整合情況,目前公司有部分閒置房地產。為提高公司資產使用效率,公司規劃將部分自用房地產轉為投資性房地產,用於出租獲取收益,變更後,公司將根據會計政策對該投資性房地產採用公允價值計量模式進行後續計量。

此次擬轉為投資性房地產的閒置房地產明細及相關情況如下:

1、計入投資性房地產按公允價值模式進行計量的日期:自2020101日起。

2、涉及的範圍

上述土地面積44,655.31平方米,房地產建築面積44,697.92平方米,截止2020930日,該部分土地及房產建築物賬面原值6,940.67萬元,賬面淨4,527.95萬元。

上述自用房地產滿足投資性房地產所在地有活躍的房地產交易市場企業能夠從房地產交易市場取得同類或類似房地產的市場價格及其他相關信息,從而對投資性房地產的公允價值做出合理的估計兩個條件,為了更準確地反映公司持有的投資性房地產的價值,增強公司財務信息的準確性,便於公司管理層及投資者及時瞭解公司真實財務狀況及經營成果,根據《企業會計準則第3--投資性房地產》規定,公司擬對上述投資性房地產採用公允價值計量模式進行後續計量。

通過評估對該投資性房地產公允價值進行估價後調整房地產賬面價值和所有者權益。此次評估增值12814.93萬元,計入所有者權益9611.20萬元,計入遞延所得税負債3203.73萬元。另外,因採用公允價值進行後續計量不需計提折舊攤銷,預計202010-12月減少折舊金額為477,679.22元,減少攤銷金額為51,561.73元,合計減少金額為529,240.95元,淨利潤增加396,930.71元,最終數據以年度審計數據為準。

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