步步高(002251.SZ)：擬將自用房地產轉為投資性房地產及採用公允價值模式計量
格隆匯6月16日丨步步高(002251.SZ)公佈，公司規劃將下述自有房產長期對外出租，短期內不會發生變化，擬計入投資性房地產，按公允價值模式進行計量。具體情況如下：
1、計入投資性房地產按公允價值模式進行計量的日期：自2021年6月15日起。
2、涉及的範圍
擬計入投資性房地產的物業包括湖南省湘潭市雨湖區雨湖路街道車站路28號、婁底市新化縣上梅鎮天華南路東側、湖南省湘潭經濟技術開發區保税一路2號、湖南省湘潭市嶽塘區建設南路102號、湖南省岳陽市岳陽樓區學院路89號、岳陽樓區東茅嶺社區東茅嶺路1號步步高岳陽新天地、廣西省貴港市港北區建設中路北側、湖南省郴州市北湖區國慶北路10號、江西省贛州市章貢區紅旗大道33號、湖南省湘潭市嶽塘區建設南路90號、湖南省邵陽市雙清區邵陽大道與建設南路交匯處西北側、湖南省湘潭市雨湖區護潭鄉韶山東路28號、湖南省武岡市樂洋路、湖南省婁底市婁星區長青中街42號，以上地址的部分商鋪，總建築面積為395,486.09平米(另附帶配套車庫等面積133,864.23平米)，截至2021年5月31日賬面原值為278,950.16萬元，賬面淨值為235,980.43萬元。
公司規劃將上述自有房產長期對外出租，短期內不會發生變化，上述自有房產滿足“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號——投資性房地產》規定，公司擬對該等投資性房地產採用公允價值計量模式進行後續計量。
上述物業轉入投資性房地產採用公允價值進行後續計量後，估計將對公司影響為：本次評估增值額134,860.67萬元(已考慮基準日後折舊攤銷影響)計入所有者權益101,145.50萬元、計入遞延所得税負債33,715.17萬元。因採用公允價值進行後續計量後相應資產不需計提折舊攤銷、使2021年7-12月減少折舊攤銷額4,373.36萬元、淨利潤增加約3,280.02萬元，最終數據以年度審計數據為準。
上述物業轉入投資性房地產之後，公司每個會計年度末均須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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