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山東黃金：山東黃金礦業股份有限公司向特定對象發行股票的審核中心意見落實函的回覆

SD GOLD: Reply to Shandong Gold Mining Co., Ltd. Opinion Statement from Audit Center for Issuing Shares to Specific Objects

Hong Kong Stock Exchange ·  May 28 20:22
Summary by Futu AI
山東黃金礦業股份有限公司（「本公司」）於2023年1-6月，因阿根廷嚴重通貨膨脹及金礦地質資源品位階段性下降，導致收入同比下降4.59%，凈利潤同比下降82.16%。公司針對阿根廷宏觀經濟情況及MAS公司全年業績進行了商譽減值測試，並於2023年末進行了商譽是否存在減值風險的評估。該公司是山東黃金通過全資子公司山東黃金矿业（香港）有限公司於2017年收購巴理克黃金公司所屬MAS公司50%權益後共同經營的。管理層已採取一系列降本增效措施，並預計隨著阿根廷經濟環境的改善，MAS公司業績的影響將逐步降低。保薦機構及申報會計師經核查後認為，公司已根據企業會計準則相關要求，對收購MAS公司形成的商譽履行了必要的減值測試程序，商譽減值測試結果謹慎合理，MAS公司對應商譽不存在重大減值風險。
山東黃金礦業股份有限公司（「本公司」）於2023年1-6月，因阿根廷嚴重通貨膨脹及金礦地質資源品位階段性下降，導致收入同比下降4.59%，凈利潤同比下降82.16%。公司針對阿根廷宏觀經濟情況及MAS公司全年業績進行了商譽減值測試，並於2023年末進行了商譽是否存在減值風險的評估。該公司是山東黃金通過全資子公司山東黃金矿业（香港）有限公司於2017年收購巴理克黃金公司所屬MAS公司50%權益後共同經營的。管理層已採取一系列降本增效措施，並預計隨著阿根廷經濟環境的改善，MAS公司業績的影響將逐步降低。保薦機構及申報會計師經核查後認為，公司已根據企業會計準則相關要求，對收購MAS公司形成的商譽履行了必要的減值測試程序，商譽減值測試結果謹慎合理，MAS公司對應商譽不存在重大減值風險。
Shandong Gold Mining Co., Ltd. (the “Company”) in January-June 2023, due to severe inflation and a gradual decline in the quality of gold minerals in the geological resources sector in Argentina, led to a decrease in revenue of 4.59% year-on-year and a year-on-year net profit of 82.16%. The company conducted a reputational impairment test on the Argentine macroeconomic situation and the annual results of MAS companies, and conducted an assessment of the presence of a reputational impairment risk at the end of 2023. The company is jointly operated by Shandong Gold through its wholly-owned subsidiary Shandong Gold Mining (Hong Kong) Limited after acquiring a 50% stake in MAS Corporation, owned by Balick Gold, in 2017. Management has taken a series...Show More
Shandong Gold Mining Co., Ltd. (the “Company”) in January-June 2023, due to severe inflation and a gradual decline in the quality of gold minerals in the geological resources sector in Argentina, led to a decrease in revenue of 4.59% year-on-year and a year-on-year net profit of 82.16%. The company conducted a reputational impairment test on the Argentine macroeconomic situation and the annual results of MAS companies, and conducted an assessment of the presence of a reputational impairment risk at the end of 2023. The company is jointly operated by Shandong Gold through its wholly-owned subsidiary Shandong Gold Mining (Hong Kong) Limited after acquiring a 50% stake in MAS Corporation, owned by Balick Gold, in 2017. Management has taken a series of downsizing measures and expects that the impact on MAS's corporate performance will gradually diminish as Argentina's economic environment improves. After verification by the sponsor and reporting accountants, the Company has fulfilled the necessary impairment testing procedures for the reputation formed by the acquired MAS Company in accordance with the requirements of the Corporate Accounting Standards. The reputational impairment test results are reasonable and MAS does not pose a significant risk of impairment of its reputation.

This announcement is a separate document:

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