立德教育(01449.HK):黑龍江工商學院與江蘇金租就融資租賃安排訂立轉讓協議
格隆匯5月9日丨立德教育(01449.HK)公告,於2025年5月9日,黑龍江工商學院與江蘇金租就融資租賃安排(江蘇金租)訂立轉讓協議(江蘇金租)、融資租賃合同(江蘇金租)及擔保協議(江蘇金租),轉讓價格爲人民幣30,000,000元及總租賃付款爲人民幣33,487,328元。
租賃資產(江蘇金租)包括廣播、影視設備、教育及培訓設備、信息技術設備等。
透過訂立融資租賃安排(江蘇金租),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(江蘇金租)而受到影響,因爲根據融資租賃安排(江蘇金租),概無向江蘇金租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(江蘇金租)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(江蘇金租)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(江蘇金租)實際上與借入一項有抵押貸款大致相同。
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