透过订立融资租赁安排(海尔)，本集团可获得财务资源以为建设本集团校区拨资及应付其一般营运资金 需求，同时本集团的营运不会因出售租赁资产(海尔)而受到影响，因为该等资产会即时回租予本集团。 根据融资租赁安排(海尔)，概无向海尔转让资产的拥有权或使用权。根据国际财务报告准则，融资租赁 安排(海尔)项下拟进行交易并不构成一项资产出售，故不会产生任何须于本集团收益表内入账的收益或 亏损。于租期届满后，本集团将支付名义保留金以将租赁资产(海尔)转回予本集团。因此，实际上及就 会计处理而言，订立融资租赁安排(海尔)实际上与借入一项有抵押贷款大致相同。 智通财经APP讯，立德教育(01449)发布公告，于2025年12月18日，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)，售价为人民币 2000万元及总租赁付款为 人民币2197.81万元。 租赁资产(海尔)包括计算机、投影仪、音响设备、多媒体设备、黑板、网络交换机、路由器、书籍、饮 水机、沙发等。 ...

据悉，租赁资产为水文监测、水处理、X射线光电子能谱仪及活性炭过滤器等设施及设备。 中国诚通发展集团(00217)发布公告，于2025年12月11日，诚通融资租赁(本公司间接全资附属公司)与承 租人温州市智车未来商业运营管理有限公司订立售后回租协议，诚通融资租赁将向承租人购买租赁资 产，并将租赁资产回租予承租人，租赁期为期3年，惟可根据售后回租协议的条款及条件提早终止。 售后回租安排乃诚通融资租赁向客户提供融资方案之一般及日常业务的一部分，与本集团融资租赁的主 营业务相一致。预期诚通融资租赁将赚取收入约人民币2520万元(相当于约2754万港元)，为诚通融资租 赁根据售后回租安排将收取的服务费及租赁利息总额。 ...

售后回租安排乃诚通融资租赁向客户提供融资方案之一般及日常业务的一部分，与本集团融资租赁的主 营业务相一致。预期诚通融资租赁将赚取收入约人民币2520万元(相当于约2754万港元)，为诚通融资租 赁根据售后回租安排将收取的服务费及租赁利息总额。 据悉，租赁资产为水文监测、水处理、X射线光电子能谱仪及活性炭过滤器等设施及设备。 智通财经APP讯，中国诚通发展集团(00217)发布公告，于2025年12月11日，诚通融资租赁(本公司间接 全资附属公司)与承租人温州市智车未来商业运营管理有限公司订立售后回租协议，诚通融资租赁将向 承租人购买租赁资产，并将租赁资产回租予承租人，租赁期为期3年，惟可根据售后回租协议的条款及 条件提早终止。 ...

Core Viewpoint - Nissan is facing significant financial challenges, reporting a loss of 670.8 billion yen for the fiscal year 2024, marking its first loss in three fiscal years, primarily due to poor sales in the U.S. market [4] Group 1: Financial Performance - Nissan's final loss for the fiscal year 2024 is 670.8 billion yen, a stark contrast to a profit of 426.6 billion yen in the previous fiscal year [4] - The company anticipates a further loss of 275 billion yen for the fiscal year 2025, following a profit of 69.7 billion yen in the prior year [4] Group 2: Asset Sale - Nissan announced the sale of its headquarters building in Yokohama for 97 billion yen, which will contribute 73.9 billion yen to its consolidated financial statements for the fiscal year ending March 2026 [4] - The buyer is a special purpose company (SPC) MJI, formed by KKR and Mizuho Real Estate Investment Advisory, primarily funded by Taiwanese auto parts manufacturer Minth Group [3] Group 3: Operational Strategy - The sale is part of Nissan's strategy to improve its financial structure and accelerate operational restructuring amid ongoing challenges [4] - Nissan has signed a "sale and leaseback" agreement, allowing it to continue using the facility for 20 years post-sale [4]

Core Insights - Nissan Motor has agreed to sell its global headquarters building in Yokohama for 97 billion yen (approximately 4.5 billion yuan) to a consortium supported by Hong Kong-listed auto parts manufacturer Mindray Group [1][1][1] - The transaction will be led by KJR Management, a subsidiary of American private equity giant KKR & Co., with Mindray Group as a major investor [1][1][1] - This is not the first time Nissan has considered selling its headquarters; reports in May indicated that the company planned to sell the building to alleviate financial pressures from global restructuring [1][1][1] - After the sale, Nissan intends to continue operating in the building through a "sale and leaseback" arrangement, signing a lease with the buyer [1][1][1] - Nissan is currently undergoing significant cost-cutting measures, including layoffs and factory closures, to address its most severe financial situation in over two decades [1][1][1]

Core Viewpoint - Nissan Motor Co. has agreed to sell its global headquarters building in Yokohama for 97 billion yen (approximately 4.5 billion RMB) to a consortium supported by the Hong Kong-listed auto parts manufacturer, Minth Group [1] Group 1: Transaction Details - The sale will be led by KJR Management, a subsidiary of KKR & Co., a major American private equity firm [1] - Nissan's headquarters building is located in a prime area near Yokohama Station and was relocated from Tokyo in 2009 [1] - The building not only serves as an office but also features a showroom for Nissan vehicles [1] Group 2: Financial Context - The estimated valuation of the headquarters building exceeds 100 billion yen (approximately 4.6 billion RMB) [1] - This sale is part of Nissan's strategy to alleviate financial pressure resulting from global restructuring efforts [1] - Following the sale, Nissan plans to enter into a "sale-leaseback" agreement, allowing the company to continue operating from the building after the sale [1]

Core Viewpoint - The company, Lide Education (01449), has entered into a sale and leaseback agreement with Haier for assets worth RMB 30 million, along with a consulting service contract valued at RMB 900,000, aimed at enhancing financial resources for campus construction and operational needs [1][2] Group 1: Sale and Leaseback Agreement - The sale price for the leased assets, which include servers, switches, air conditioners, desks, chairs, and LED displays, is RMB 30 million [1] - The total lease payments under the agreement amount to RMB 32.92 million [1] - The leaseback arrangement ensures that the company retains operational control over the assets, as they will be immediately leased back after the sale [2] Group 2: Consulting Services - Haier will provide consulting services to the company, which includes macroeconomic analysis and financing lease arrangements [1] - The service fee for the consulting contract is RMB 900,000, payable within three business days after signing [1] Group 3: Financial Implications - The financing lease arrangement allows the company to secure financial resources for campus development and general operational funding without affecting its operations [2] - The transaction does not constitute an asset sale under international financial reporting standards, meaning no gains or losses will be recorded in the company's income statement [2] - At the end of the lease term, the company will pay a nominal purchase option to reacquire the leased assets, similar to a secured loan arrangement [2]

Core Viewpoint - The company, Lide Education (01449), has entered into a sale and leaseback agreement with Haier for assets worth RMB 30 million, along with a consulting service contract for RMB 900,000, aimed at enhancing financial resources for campus construction and operational needs [1][2] Group 1: Financial Arrangements - The sale and leaseback agreement involves leasing assets such as servers, switches, air conditioners, desks, chairs, and LED displays, with total lease payments amounting to RMB 32.92 million [1] - The financing lease arrangement allows the company to secure financial resources for campus development and operational funding without affecting its operations, as the assets will be immediately leased back [2] - The arrangement does not constitute an asset sale under international financial reporting standards, meaning no gains or losses will be recorded in the company's income statement [2] Group 2: Consulting Services - Haier will provide consulting services to Lide Education, which includes macroeconomic analysis and financing lease arrangements, with a service fee of RMB 900,000 payable within three business days after the contract signing [1]

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 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 purchase option to reacquire the leased assets, effectively treating the arrangement similarly to a secured loan [1]

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]