藥明康德(603259.SH)：參股公司Adagene將在納斯達克掛牌上市
格隆匯 2 月 10日丨藥明康德(603259.SH)公佈，公司參股公司Adagene於2021年2月9日(美國時間)在美國納斯達克證券交易所掛牌上市，股份代號：ADAG。Adagene美國上市的詳細內容可在美國證券交易委員會和美國納斯達克證券交易所網站查閲。
Adagene此次全球發售完成後，公司通過全資子企業WuXi PharmaTech Healthcare Fund I L.P.持有Adagene的股份數為535.6946萬股，佔Adagene發行完成後總股本約10.16%。若後續Adagene行使全部或部分超額配售權，公司所持Adagene的股比將進一步被稀釋。
公司持有的Adagene股權按照《企業會計準則第22號—金融工具確認和計量》等一系列金融工具相關會計準則，根據管理該金融資產的業務模式和金融資產的合同現金流量特徵，將其劃分為“以公允價值計量且其變動計入當期損益的金融資產”，並列報在“其他非流動金融資產”中。Adagene上市前，公司根據報表日公允價值入賬，截至其上市日前，Adagene賬面金額為40,969,936.63美元(摺合人民幣263,809,518.95元)。
Adagene上市後，公司持有Adagene 535.6946萬股股份。根據Adagene最近一個交易日(2021年2月9日，美國時間)的收盤股價29.99美元每股，並考慮禁售期流動性折扣後，估算出的公允價值為140,892,227.06美元(摺合人民幣907,219,139.29元)，對公司公允價值變動收益的影響金額約人民幣6.43億元。以2019年12月31日公司最近一期經審計的資產負債表為基礎，Adagene賬面金額佔本公司最近一期經審計歸屬於母公司所有者權益(或股東權益)的比例在公允價值變動前後分別為1.52%和5.24%。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app！
Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.
