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中國移動：海外監管公告 會計估計變更

CHINA MOBILE: An announcement has just been published by the issuer in the Chinese section of this website, a corresponding version of which may or may not be published in this section

香港交易所 ·  Mar 21 22:34
Summary by Futu AI
中國移動有限公司於2024年3月21日宣布，基於技術業務等因素及資產使用狀況的詳細評估，並參考同行業運營商情況，決定自2024年1月1日起，將5G無線及相關傳輸設備的折舊年限從7年調整為10年。此會計估計變更採用未來適用法進行會計處理，無需追溯調整，不會對以前年度公司財務狀況和經營成果產生影響。初步測算顯示，此變更將使公司2024年度固定資產折舊額減少約人民幣180億元。毕马威华振會計師事務所對此變更進行了必要程序的審核，並未發現不符合企業會計準則規定的情況。公司董事會及審核委員會均認為此變更能更加客觀、公允地反映公司固定資產使用年限和資產實際使用情況。
中國移動有限公司於2024年3月21日宣布，基於技術業務等因素及資產使用狀況的詳細評估，並參考同行業運營商情況，決定自2024年1月1日起，將5G無線及相關傳輸設備的折舊年限從7年調整為10年。此會計估計變更採用未來適用法進行會計處理，無需追溯調整，不會對以前年度公司財務狀況和經營成果產生影響。初步測算顯示，此變更將使公司2024年度固定資產折舊額減少約人民幣180億元。毕马威华振會計師事務所對此變更進行了必要程序的審核，並未發現不符合企業會計準則規定的情況。公司董事會及審核委員會均認為此變更能更加客觀、公允地反映公司固定資產使用年限和資產實際使用情況。
China Mobile Limited announced on 21 March 2024 that it decided to adjust the depreciation period for 5G wireless and related transmission equipment from 7 years to 10 years from 7 years, based on factors such as technology business and asset utilization, and taking into account the situation of the operators in the industry, from 1 January 2024. This change in accounting estimates is accounted for in a forward-looking manner and does not require a retroactive adjustment and will not affect the financial condition and operating results of the company in the previous year. Preliminary calculations show that the change will reduce the company's fixed asset depreciation in 2024 by about RMB180 billion. A procedural audit of the change was carried out by the Bimawai Wajun Accounting Firm and found no non-compliance with the Corporate Accounting Standards. Both the Board of Directors and the Audit Committee consider that this change will reflect more objectively and fairly the useful life of the Company's fixed assets and the actual use of the assets.
China Mobile Limited announced on 21 March 2024 that it decided to adjust the depreciation period for 5G wireless and related transmission equipment from 7 years to 10 years from 7 years, based on factors such as technology business and asset utilization, and taking into account the situation of the operators in the industry, from 1 January 2024. This change in accounting estimates is accounted for in a forward-looking manner and does not require a retroactive adjustment and will not affect the financial condition and operating results of the company in the previous year. Preliminary calculations show that the change will reduce the company's fixed asset depreciation in 2024 by about RMB180 billion. A procedural audit of the change was carried out by the Bimawai Wajun Accounting Firm and found no non-compliance with the Corporate Accounting Standards. Both the Board of Directors and the Audit Committee consider that this change will reflect more objectively and fairly the useful life of the Company's fixed assets and the actual use of the assets.
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