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立德教育(01449):黑龙江工商学院与海通恒信订立融资租赁协议(海通)及专项协议(海通)

Core Viewpoint - The announcement by Lide Education (01449) regarding a financing lease agreement with Haitong Hengxin aims to secure financial resources for campus construction and general operational funding without affecting the company's operations [1] Financing Lease Agreement - The financing lease agreement with Haitong Hengxin is set to be established on October 27, 2025 [1] - The arrangement allows the company to obtain financial resources for campus construction and operational funding needs [1] - The agreement does not transfer ownership or usage rights of assets to Haitong Hengxin, ensuring that the company's operations remain unaffected [1] Accounting Treatment - According to international financial reporting standards, the transactions under the financing lease do not constitute an asset sale, thus no gains or losses will be recorded in the company's income statement [1] - At the end of the lease term, the company will pay a nominal retention fee to return the leased assets, making the arrangement similar to a secured loan in terms of practical and accounting treatment [1]