格隆汇3月23日丨立德教育(01449.HK)公告，于2026年3月23日，公司的综合联属实体黑龙江工商学院与浙江二轻就融资租赁安排(二轻)订立融资租赁合同(二轻)及回租物品转让协议(二轻)。 透过订立融资租赁安排(二轻)，集团可获得财务资源以为集团建造校园提供资金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(二轻)而受到影响，因为该等资产会即时回租予集团。根据融资租赁安排(二轻)，概无向浙江二轻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(二轻)项下拟进行交易并不构成资产出售，故不会产生任何需于集团收益表内入账的收益或亏损。于租期届满后，集团将支付名义留购金以将租赁资产(二轻)转回予集团。因此，实际上及就会计处理而言，订立融资租赁安排(二轻)实际上与借入一项有抵押贷款大致相同。
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