Core Viewpoint - The announcement indicates that Lide Education (01449) has entered into a financing lease agreement with Haitong Hengxin, which will provide financial resources for the construction of the group's campus and general operational funding needs without affecting its operations [1] Group 1: Financing Lease Agreement - The financing lease agreement with Haitong Hengxin is aimed at securing financial resources for campus construction and operational funding [1] - The operational activities of the group will not be impacted by the financing lease arrangement, as there is no transfer of asset ownership or usage rights to Haitong Hengxin [1] - 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 group's income statement [1] Group 2: Accounting Treatment - At the end of the lease term, the group will pay a nominal retention fee to return the leased assets to the group [1] - The financing lease arrangement is effectively similar to borrowing a secured loan in terms of practical and accounting treatment [1]
立德教育：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)