*ST商城(600306.SH):子公司自用房地產轉為投資性房地產
格隆匯 12 月 14日丨*ST商城(600306.SH)公佈,公司全資子公司將部分自用房地產轉為投資性房地產,後續計量方式由目前的成本計量模式變更為公允價值計量模式。①為便於測算相關會計政策執行對公司的財務影響,公司聘請開元資產評估有限公司,以2020年11月30日為評估基準日對相關房屋建築物及對應的土地進行評估。根據評估結果,上述資產在評估基準日的公允價值較基準日公司賬面價值增值約3924.50萬元,計入所有者權益2943.38 萬元、計入遞延所得税負債981.12萬元;另外因採用公允價值進行後續計量後相應資產不需計提折舊及攤銷,公司預計2021年度的折舊攤銷額將減少約4516.01萬元,利潤總額相應增加約4516.01萬元,最終影響金額以相關會計政策開始執行後經審計的金額為準。②該部分自有房地產轉入投資性房地產之後,公司每個會計年度末均需通過評估對該等自有房產公允價值進行估價,若建築物所在地的房地產市場出現大幅變動導致公允價值的變動,可能會增加公司未來年度業績波動的風險。
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