Core Viewpoint - The company, Lide Education (01449.HK), has entered into a sale and leaseback agreement with Haier for assets valued at RMB 30 million, with total lease payments amounting to RMB 32.92 million, aimed at securing financial resources for campus construction and operational needs [1] Group 1 - The sale and leaseback contract involves a financial leasing arrangement that allows the company to maintain operational control over the leased assets, as they will be immediately leased back to the company [1] - The transaction does not constitute an asset sale under International Financial Reporting Standards, meaning it will not result in any gains or losses recorded in the company's income statement [1] - At the end of the lease term, the company will pay a nominal purchase option to reacquire the leased assets, effectively treating the arrangement similarly to a secured loan [1]
立德教育综合联属实体黑龙江工商学院订立售后回租合同(海尔)及谘询服务合同(海尔)