You are browsing the Hong Kong website, Regulated by Hong Kong SFC (CE number: BJA907). Investment is risky and you must be cautious when entering the market.
立德教育(01449.HK):黑龍江工商學院訂立售後回租賃合同(利程)及服務協議(利程)

格隆匯4月25日丨立德教育(01449.HK)公告,於2025年4月25日,黑龍江工商學院與利程融資就融資租賃安排(利程)訂立售後回租賃合同(利程)及服務協議(利程),轉讓價格爲人民幣5000萬元及總租賃付款爲人民幣5598萬元。

透過訂立融資租賃安排(利程),集團可獲得財務資源以爲建設集團校區撥資及應付其一般營運資金需求,同時集團的營運不會因融資租賃安排(利程)而受到影響,因爲根據融資租賃安排(利程),概無向利程融資轉讓資產的擁有權或使用權。根據國際財務報告準則,融資租賃安排(利程)項下擬進行交易並不構成一項資產出售,故不會產生任何需於本集團收益表內入賬的收益或虧損。

於租期屆滿後,集團將支付名義留購金以將租賃資產(利程)轉回予集團。因此,實際上及就會計處理而言,訂立融資租賃安排(利程)實際上與借入一項有抵押貸款大致相同。

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.
uSMART
Wealth Growth Made Easy
Open Account