国家电投集团水电股份有限公司关于发行股份及支付现金购买资产并募集配套资金暨关联交易之标的资产过渡期损益情况的公告

Core Viewpoint - The announcement details the acquisition of stakes in Wuling Power Co., Ltd. and Guangxi Changzhou Hydropower Development Co., Ltd. by the company through a combination of share issuance and cash payment, along with the transitional profit and loss situation during the transition period of the acquired assets [2][5]. Group 1: Transaction Overview - The company is acquiring a 63% stake in Wuling Power from China Power International Development Co., Ltd. and a 37% stake from Hunan Xiangtou International Investment Co., Ltd., as well as a 64.93% stake in Guangxi Changzhou Hydropower from Guangxi Power Co., Ltd. [2] - The transaction involves issuing shares to no more than 35 qualified investors to raise supporting funds [2]. Group 2: Transitional Profit and Loss Arrangement - The transitional period for profit and loss is defined from November 1, 2024, to October 31, 2025, with specific auditing dates based on the timing of the asset transfer [2][3]. - The company will enjoy the profits generated during the transitional period from the assets evaluated using the income method, while any losses will be borne by the respective shareholders of the assets [3][4]. Group 3: Audit Results - The audit conducted by Deloitte Touche Tohmatsu revealed that there were no losses for both Wuling Power's income method evaluated assets and Guangxi Changzhou Hydropower during the transitional period, meaning no compensation obligations for the transaction parties [5].