展品99.2
向量集团有限公司。
简明合并财务报表
2021年12月31日
(单位:千美元)
这里提供的是截至2021年12月31日的简明综合资产负债表以及向量集团有限公司(母公司/发行方)、担保人子公司(子公司担保人)和非担保人子公司(子公司非担保人)截至2021年12月31日的相关简明综合经营报表。
精简合并资产负债表
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| 2021年12月31日 |
| | | | | 子公司 | | | | 已整合 |
| 家长/ | | 子公司 | | 非- | | 正在巩固 | | 向量组 |
| 发行人 | | 担保人 | | 担保人 | | 调整 | | LTD. |
资产: | | | | | | | | | |
流动资产: | | | | | | | | | |
现金和现金等价物 | $ | 167,347 | | | $ | 14,930 | | | $ | 11,134 | | | $ | — | | | $ | 193,411 | |
按公允价值计算的投资证券 | 146,687 | | | — | | | — | | | — | | | 146,687 | |
应收账款--贸易,净额 | — | | | 16,062 | | | 5 | | | — | | | 16,067 | |
公司间应收账款 | 1,832 | | | — | | | — | | | (1,832) | | | — | |
盘存 | — | | | 94,615 | | | — | | | — | | | 94,615 | |
| | | | | | | | | |
应收所得税净额 | 41,010 | | | — | | | — | | | (30,062) | | | 10,948 | |
| | | | | | | | | |
其他流动资产 | 742 | | | 6,404 | | | 2,929 | | | — | | | 10,075 | |
流动资产总额 | 357,618 | | | 132,011 | | | 14,068 | | | (31,894) | | | 471,803 | |
财产、厂房和设备、净值 | 390 | | | 25,725 | | | 10,768 | | | — | | | 36,883 | |
房地产投资,净额 | — | | | — | | | 9,098 | | | — | | | 9,098 | |
公允价值长期投资证券 | 53,073 | | | — | | | — | | | — | | | 53,073 | |
房地产企业的投资 | — | | | — | | | 105,062 | | | — | | | 105,062 | |
经营性租赁使用权资产 | 4,699 | | | 6,211 | | | 62 | | | — | | | 10,972 | |
对合并子公司的投资 | 237,351 | | | — | | | — | | | (237,351) | | | — | |
| | | | | | | | | |
| | | | | | | | | |
商誉和其他无形资产,净额 | — | | | 107,511 | | | — | | | — | | | 107,511 | |
| | | | | | | | | |
其他资产 | 15,997 | | | 60,686 | | | 2 | | | — | | | 76,685 | |
总资产 | $ | 669,128 | | | $ | 332,144 | | | $ | 139,060 | | | $ | (269,245) | | | $ | 871,087 | |
负债和股东的缺陷: | | | | | | | | | |
流动负债: | | | | | | | | | |
应付票据和长期债务的当期部分 | $ | — | | | $ | 51 | | | $ | 28 | | | $ | — | | | $ | 79 | |
| | | | | | | | | |
| | | | | | | | | |
公司间应付款 | — | | | 14 | | | 1,818 | | | (1,832) | | | — | |
| | | | | | | | | |
应付所得税,净额 | — | | | 30,062 | | | — | | | (30,062) | | | — | |
| | | | | | | | | |
总结算协议项下的本期应付款项 | — | | | 11,886 | | | — | | | — | | | 11,886 | |
当期经营租赁负债 | 1,787 | | | 1,993 | | | 58 | | | — | | | 3,838 | |
| | | | | | | | | |
其他流动负债 | 44,288 | | | 104,016 | | | 1,183 | | | — | | | 149,487 | |
流动负债总额 | 46,075 | | | 148,022 | | | 3,087 | | | (31,894) | | | 165,290 | |
应付票据、长期债务和其他债务减去流动部分 | 1,398,550 | | | 37 | | | 4 | | | — | | | 1,398,591 | |
| | | | | | | | | |
非现职员工福利 | 60,551 | | | 8,419 | | | — | | | — | | | 68,970 | |
递延所得税,净额 | (849) | | | 25,473 | | | 10,144 | | | — | | | 34,768 | |
非流动经营租赁负债 | 4,149 | | | 4,704 | | | — | | | — | | | 8,853 | |
其他负债,包括总和解协议项下的应计诉讼费和应付款项 | 2,205 | | | 33,553 | | | 3,056 | | | (2,646) | | | 36,168 | |
总负债 | 1,510,681 | | | 220,208 | | | 16,291 | | | (34,540) | | | 1,712,640 | |
承付款和或有事项 | | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
总股东(亏空)权益 | (841,553) | | | 111,936 | | | 122,769 | | | (234,705) | | | (841,553) | |
总负债与股东缺位 | $ | 669,128 | | | $ | 332,144 | | | $ | 139,060 | | | $ | (269,245) | | | $ | 871,087 | |
简明合并业务报表
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | 截至2021年12月31日的年度 | | |
| | | | | 子公司 | | | | 已整合 |
| 家长/ | | 子公司 | | 非- | | 正在巩固 | | 向量组 |
| 发行人 | | 担保人 | | 担保人 | | 调整 | | Ltd. |
收入 | $ | — | | | $ | 1,202,557 | | | $ | 19,059 | | | $ | (916) | | | $ | 1,220,700 | |
费用: | | | | | | | | | |
销售成本 | — | | | 758,015 | | | 11,527 | | | — | | | 769,542 | |
经营、销售、行政和一般费用 | 57,475 | | | 71,151 | | | 3,708 | | | (916) | | | 131,418 | |
诉讼和解和判决费用 | — | | | 211 | | | — | | | — | | | 211 | |
| | | | | | | | | |
出售资产的净收益 | — | | | (910) | | | — | | | — | | | (910) | |
管理费支出 | — | | | 12,966 | | | — | | | (12,966) | | | — | |
| | | | | | | | | |
营业(亏损)收入 | (57,475) | | | 361,124 | | | 3,824 | | | 12,966 | | | 320,439 | |
其他收入(支出): | | | | | | | | | |
利息支出 | (110,472) | | | (2,253) | | | (3) | | | — | | | (112,728) | |
| | | | | | | | | |
| | | | | | | | | |
债务清偿损失 | (21,362) | | | — | | | — | | | — | | | (21,362) | |
房地产企业收益中的权益 | — | | | — | | | 10,250 | | | — | | | 10,250 | |
投资收益中的权益 | 2,675 | | | — | | | — | | | — | | | 2,675 | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
合并子公司收益(亏损)中的权益 | 353,517 | | | — | | | — | | | (353,517) | | | — | |
管理费收入 | 12,966 | | | — | | | — | | | (12,966) | | | — | |
其他,净额 | 9,246 | | | 1,516 | | | (75) | | | — | | | 10,687 | |
未计提所得税准备的收入 | 189,095 | | | 360,387 | | | 13,996 | | | (353,517) | | | 209,961 | |
所得税优惠(费用) | 30,368 | | | (88,442) | | | (4,733) | | | — | | | (62,807) | |
持续经营收入 | 219,463 | | | 271,945 | | | 9,263 | | | (353,517) | | | 147,154 | |
非持续经营所得,扣除所得税后的净额 | — | | | 100,063 | | | 72,119 | | | (100,063) | | | 72,119 | |
净收入 | 219,463 | | | 372,008 | | | 81,382 | | | (453,580) | | | 219,273 | |
归属于非控股权益的净亏损 | — | | | 190 | | | — | | | — | | | 190 | |
归因于向量集团有限公司的净收入。 | $ | 219,463 | | | $ | 372,198 | | | $ | 81,382 | | | $ | (453,580) | | | $ | 219,463 | |
归因于非控股权益的综合损失 | $ | — | | | $ | 190 | | | $ | — | | | $ | — | | | $ | 190 | |
归因于矢量集团有限公司的全面收入。 | $ | 224,814 | | | $ | 378,735 | | | $ | 81,382 | | | $ | (460,117) | | | $ | 224,814 | |