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匯控(00005.HK)出售法國零售銀行業務存變數 首季撥回減值20億美元
阿思達克 04-16 19:11
匯豐控股(00005.HK)公布建議出售法國零售銀行業務的最新情況。由於利率自銷售條款商定後起大幅上升,對收購作出的相關公允值會計處理使買方實現交易完成變得不確定。因此,匯豐的法國零售銀行業務不再分類為持作出售用途,並將於今年第一季度業績撥回之前經確認為出售事項的減值20億美元,繼而為普通股權一級(CET1)帶來收益。 目前,各方繼續致力落實出售事項,惟有待商定適當的修訂條款,意味倘完成出售,亦預期在交易完成方面會出現延誤。倘出售事項未能繼續進行,將不會對匯豐的指引或績效構成重大影響。 2021年11月,匯豐與買方集團My Money Group簽訂一份具有約束力的框架協議,建議出售集團在法國的零售銀行業務,其後法國的利率意外地大幅上升,以及對收購作出的相關公允值會計處理,將於交易完成時顯著增加買方集團所需的資本金額。除非問題得以解決,否則買方將無法就交易取得監管批准。倘交易於2024年5月31日前仍未完成,可延長至2024年11月30日,框架協議亦將於屆時自動終止。
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