火巖控股(01909.HK):終止綜合入賬附屬公司
格隆匯7月21日丨火巖控股(01909.HK)公佈,董事會認為,自中華人民共和國湖南省沅江市公安局於2021年12月展開調查之日起,公司無法對所有中國主要附屬公司的資產及營運實施控制,亦無法對中國主要附屬公司(包括深圳市火元素網絡技術有限公司("深圳火元素")、深圳市火元素網絡科技有限公司("深圳火元素網絡科技公司")、深圳德珹科技有限公司("深圳德珹")、深圳維京人網絡科技有限公司("深圳維京人")(統稱"中國主要附屬公司"))行使其決策權。公司已與其核數師討論有關事宜。經考慮香港財務報吿準則下有關集團截至2021年12月31日止年度的綜合財務報表的適用規定,董事會認為所有中國主要附屬公司應自2021年12月4日起於集團終止綜合入賬("終止綜合入賬"),此乃基於(i)於中國營運移動設備遊戲業務所需的相關電腦及設備(包括但不限於公章、財務印章、財務記錄及電腦硬件)被依法沒收及扣留;及(ii)中國主要附屬公司的管理層自2021年12月4日起被拘留及無法向中國主要附屬公司履行職責(即指示對集團回報有重大影響的經營及財務活動的能力)。
監於上述情況,自2021年12月4日起,集團不會將中國主要附屬公司的財務狀況及中國主要附屬公司的業績及現金流量併入集團截至2021年12月31日止財政年度的綜合財務報表。董事會認為,監於中國主要附屬公司的現況,集團截至2021年12月31日止年度的綜合財務報表按此基準編制,將更公平地呈列集團的整體業績及事務狀況。
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