智通财经APP讯，立德教育(01449)发布公告，于2025年1月23日，黑龙江工商学院与诚泰融资就融资租赁安排(诚泰)订立售后回租赁合同(诚泰)、所有权转让协议(诚泰)及服务协议(诚泰)，售价为人民币5000万元及租赁付款总额为人民币5489.5万元。
透过订立融资租赁安排(诚泰)，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(诚泰)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(诚泰)，概无向诚泰融资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(诚泰)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，本集团将支付名义留购金以将租赁资产(诚泰)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(诚泰)实际上与借入一项有抵押贷款大致相同。
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