智通财经APP讯，立德教育(01449)发布公告，于2025年10月27日，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)，内容有关融资租赁安排(海通)。
透过订立融资租赁安排(海通)，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融资租赁安排(海通)而受到影响，因为根据融资租赁安排(海通)，概无向海通恒信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(海通)项下拟进行交易并不构成一项资产出售，故不会产生任何需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(海通)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(海通)实际上与借入一项有抵押贷款大致相同。
Disclaimer: Investing carries risk. This is not financial advice. The above content should not be regarded as an offer, recommendation, or solicitation on acquiring or disposing of any financial products, any associated discussions, comments, or posts by author or other users should not be considered as such either. It is solely for general information purpose only, which does not consider your own investment objectives, financial situations or needs. TTM assumes no responsibility or warranty for the accuracy and completeness of the information, investors should do their own research and may seek professional advice before investing.