兗煤澳大利亞(03668.HK):重新將Watagan Mining Company Pty Ltd綜合入賬
格隆匯 12 月 16日丨兗煤澳大利亞(03668.HK)公佈,兗礦香港的全資附屬公司兗礦與其他兩名Watagan Mining Company Pty Ltd先前所發行債券的持有人訂立一項商業安排(兗礦╱債券持有人安排),其將導致兗煤獲得Watagan Mining Company Pty Ltd及其附屬公司(統稱Watagan)的控制權,因此,Watagan的財務業績將於兗煤集團財務報表中綜合入賬。重新綜合入賬的生效日期將為2020年12月16日。
重新將Watagan綜合入賬將透過取消現行的權益入賬架構簡化兗煤的經營及財務申報工作。Watagan的經營及財務表現,包括可售產量、經營成本及資產開支將作為兗煤整體經營及財務表現的一部分進行申報。
由於儘管在2016年的財務報表中Watagan不再由兗煤合併,但其仍由兗煤全資擁有,因此,就香港聯交所上市規則而言,該終止合併當時並不構成兗煤的出售交易。因此,就香港聯交所上市規則而言,兗煤重新將Watagan作為附屬公司於其綜合財務報表中綜合入賬將不構成兗煤的收購事項。
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