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中國華融(02799.HK):華融湘江銀行取消綜合入賬
格隆匯 12-20 18:43

格隆匯12月20日丨中國華融(02799.HK)公佈,公司原持有華融湘江銀行股份有限公司("華融湘江銀行")50.98%的股份,彼時華融湘江銀行為公司的附屬公司。於2017年12月20日,華融湘江銀行其他股東增加投資,公司於華融湘江銀行的持股比例降至40.53%,按照公司和華融湘江銀行其他股東的相關協議安排及相關會計準則規定,華融湘江銀行仍於公司的綜合財務報表綜合入賬。由於公司和華融湘江銀行其他股東的相關協議安排於公告之日到期,根據相關監管要求和相關會計準則規定,自2020年12月21日起,華融湘江銀行不再滿足作為附屬公司核算的條件,因此華融湘江銀行不再於集團截至2020年12月31日止完整財政年度的綜合財務報表綜合入賬。 

自2020年12月21日起,華融湘江銀行將作為公司的聯營企業核算。集團截至2020年12月31日止完整財政年度的綜合財務報表之歸屬於公司股東的淨利潤及歸屬於公司股東的權益,以及集團該年度收入總額和淨利潤預計影響不大。

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