吉利汽車(00175.HK):完成領克收購事項及領克注資事項
格隆匯2月14日丨吉利汽車(00175.HK)公佈,有關領克收購事項及領克注資事項。領克收購事項及領克注資事項之全部先決條件已達成,有關交易已於2025年2月14日完成。
於領克收購事項及領克注資事項完成後:1. 領克當前由寧波吉利擁有49%的權益及浙江極氪擁有51%的權益。2. 領克已成爲極氪的間接非全資附屬公司及公司的間接非全資附屬公司。3. 領克的財務業績將分別於極氪集團及集團的綜合財務報表綜合入賬。
於領克收購事項完成後,估計集團將錄得未經審覈收益約人民幣64.7億元(扣除稅項、交易成本及其他慣常調整之前)。此收益乃源自領克的控制權發生變動,由合資公司轉變爲附屬公司。收益指領克50%股權之公允值與先前所持領克權益(即50%股權)於2025年1月31日的賬面值之間的差額。根據香港財務報告準則,此收益將於交易完成後在集團綜合財務報表內確認。
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