Core Viewpoint - The announcement by Lide Education (01449) regarding a sale and leaseback agreement with Haier for assets valued at RMB 20 million and total lease payments of RMB 21.9781 million highlights a strategic move to secure financial resources for campus construction and operational needs without affecting current operations [1] Group 1: Financial Arrangement - The sale and leaseback contract involves various assets including computers, projectors, audio equipment, multimedia devices, blackboards, network switches, routers, books, water dispensers, and sofas [1] - The financing lease arrangement allows the company to obtain financial resources while maintaining operational continuity, as the assets will be immediately leased back to the company [1] - The arrangement does not transfer ownership or usage rights of the assets to Haier, and according to international financial reporting standards, it does not constitute an asset sale, thus no gains or losses will be recorded in the company's income statement [1] Group 2: Accounting Treatment - At the end of the lease term, the company will pay a nominal retention fee to reclaim the leased assets, making the arrangement similar to a secured loan from an accounting perspective [1]
立德教育：黑龙江工商学院与海尔就售后回租租赁资产(海尔)订立售后回租合同(海尔)及咨询服务合同(海尔)