中國聯通(00762.HK)會計估計變更
格隆匯10月22日丨中國聯通(00762.HK)公吿,公司4G網絡投產以來,4G設備運行平穩,性能良好。2022年11月,工信部批准中國聯通將用於4G系統的900MHz頻段頻譜資源重耕用於5G系統,公司對4G網絡升級改造以實現網絡長期有效互補。目前本公司已完成4G無線相關設備升級,4G設備仍有較長生命週期。
同時,公司深入推進4G網絡共建共享,4G共享基站超200萬個,基本實現全量共享。綜合考慮網絡演進、設備更新及資產使用情況等方面綜合評估,並參考同行業運營商情況,為更加客觀、公允地反映固定資產使用年限和資產實際使用情況,本公司從2024年10月1日起,將4G無線相關設備的折舊年限由7年調整為10年。本次會計估計變更同時也符合香港財務報吿準則的相關規定,並符合本公司及其股東的整體利益。
公司從2024年10月1日起,將4G無線相關設備的折舊年限由7年調整為10年。本次會計估計變更,採用未來適用法處理,無需追溯調整,不會對本集團已披露的財務報吿產生影響。經測算,本次會計估計變更預計減少2024年度固定資產折舊額約人民幣11-12億元。上述會計估計變更預期對2024年固定資產折舊額影響僅為集團根據現有資料而作出初步評估,並未經公司核數師審核。公司核數師德勤關黃陳方會計師行將在2024年度財務報表審計時對集團包含此會計估計變更的2024年度合併財務報表進行審計。
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