【权益法适用门槛或提升,银行股廉价购买利得不易得】近期,财政部起草了《企业会计准则解释第22号》,并向相关单位征求意见。征求意见稿进一步细化长期股权投资权益法的适用条件和权益法下廉价购买利得的列报,提出表决权比例低于20%情形下重大影响的认定标准,投资方需要同时满足四项条件才可使用权益法核算。在当前A股银行股大面积破净的市场环境下,廉价购买利得可给投资方带来可观的营业外收入。若相关规则最终落地,虽然险企、AMC配置银行股的底层逻辑不会改变,但权益法核算门槛将会提高,获取廉价购买利得的难度将加大。
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.