附录 99.2
Vector 集团有限公司
简明合并财务报表
2023年6月30日
(以千美元计)
此处列报的是截至2023年6月30日的简明合并资产负债表以及Vector Group Ltd.(母公司/发行人)、担保子公司(子公司担保人)和非担保人的子公司(子公司非担保人)截至2023年6月30日的六个月的相关简明合并运营报表。
简明合并资产负债表
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| 2023年6月30日 |
| | | | | 子公司 | | | | 合并 |
| 家长/ | | 子公司 | | 非- | | 整合 | | 向量组 |
| 发行人 | | 担保人 | | 担保人 | | 调整 | | 有限公司 |
资产: | | | | | | | | | |
流动资产: | | | | | | | | | |
现金和现金等价物 | $ | 226,961 | | | $ | 102,904 | | | $ | 458 | | | $ | — | | | $ | 330,323 | |
公允价值的投资证券 | 116,131 | | | — | | | — | | | — | | | 116,131 | |
应收账款——贸易,净额 | — | | | 34,496 | | | — | | | — | | | 34,496 | |
公司间应收款 | 2,208 | | | — | | | — | | | (2,208) | | | — | |
库存 | — | | | 98,716 | | | — | | | — | | | 98,716 | |
| | | | | | | | | |
应收所得税,净额 | 23,360 | | | — | | | 13,080 | | | (25,505) | | | 10,935 | |
| | | | | | | | | |
其他流动资产 | 3,181 | | | 34,267 | | | 10 | | | — | | | 37,458 | |
流动资产总额 | 371,841 | | | 270,383 | | | 13,548 | | | (27,713) | | | 628,059 | |
不动产、厂房和设备,净额 | 574 | | | 34,471 | | | 9,004 | | | — | | | 44,049 | |
| | | | | | | | | |
长期投资证券 | 44,752 | | | — | | | — | | | — | | | 44,752 | |
对房地产企业的投资 | — | | | — | | | 121,417 | | | — | | | 121,417 | |
经营租赁使用权资产 | 4,647 | | | 4,154 | | | — | | | — | | | 8,801 | |
对合并子公司的投资 | 258,005 | | | — | | | — | | | (258,005) | | | — | |
| | | | | | | | | |
| | | | | | | | | |
无形资产 | — | | | 107,511 | | | — | | | — | | | 107,511 | |
| | | | | | | | | |
其他资产 | 14,187 | | | 56,445 | | | 8,002 | | | — | | | 78,634 | |
总资产 | $ | 694,006 | | | $ | 472,964 | | | $ | 151,971 | | | $ | (285,718) | | | $ | 1,033,223 | |
负债和股东短缺: | | | | | | | | | |
流动负债: | | | | | | | | | |
应付票据和长期债务的当前部分 | $ | — | | | $ | 27 | | | $ | — | | | $ | — | | | $ | 27 | |
| | | | | | | | | |
| | | | | | | | | |
公司间应付账款 | — | | | 62 | | | 2,146 | | | (2,208) | | | — | |
| | | | | | | | | |
应缴所得税,净额 | — | | | 25,505 | | | — | | | (25,505) | | | — | |
| | | | | | | | | |
根据主和解协议应付的当前款项 | — | | | 135,651 | | | — | | | — | | | 135,651 | |
当前的经营租赁负债 | 1,889 | | | 1,958 | | | — | | | — | | | 3,847 | |
| | | | | | | | | |
其他流动负债 | 36,699 | | | 118,499 | | | 540 | | | — | | | 155,738 | |
流动负债总额 | 38,588 | | | 281,702 | | | 2,686 | | | (27,713) | | | 295,263 | |
应付票据、长期债务和其他债务,减去流动部分 | 1,384,323 | | | — | | | — | | | — | | | 1,384,323 | |
| | | | | | | | | |
非当期雇员福利 | 58,567 | | | 6,177 | | | — | | | — | | | 64,744 | |
递延所得税,净额 | 2,230 | | | 25,197 | | | 25,885 | | | — | | | 53,312 | |
非当期经营租赁负债 | 3,468 | | | 2,568 | | | — | | | — | | | 6,036 | |
其他负债,包括诉讼应计费用和根据主和解协议应付的款项 | 3,955 | | | 22,370 | | | 345 | | | — | | | 26,670 | |
负债总额 | 1,491,131 | | | 338,014 | | | 28,916 | | | (27,713) | | | 1,830,348 | |
承付款和意外开支 | | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
股东(亏损)权益总额 | (797,125) | | | 134,950 | | | 123,055 | | | (258,005) | | | (797,125) | |
负债总额和股东亏损 | $ | 694,006 | | | $ | 472,964 | | | $ | 151,971 | | | $ | (285,718) | | | $ | 1,033,223 | |
简明合并运营报表
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | 截至2023年6月30日的六个月 | | |
| | | | | 子公司 | | | | 合并 |
| 家长/ | | 子公司 | | 非- | | 整合 | | 向量组 |
| 发行人 | | 担保人 | | 担保人 | | 调整 | | 有限公司 |
收入 | $ | — | | | $ | 699,807 | | | $ | 515 | | | $ | (515) | | | $ | 699,807 | |
费用: | | | | | | | | | |
销售成本 | — | | | 481,270 | | | — | | | — | | | 481,270 | |
运营、销售、管理和一般费用 | 14,863 | | | 39,414 | | | 460 | | | (515) | | | 54,222 | |
诉讼和解和判决费用 | — | | | 18,375 | | | — | | | — | | | 18,375 | |
| | | | | | | | | |
| | | | | | | | | |
管理费支出 | — | | | 7,031 | | | — | | | (7,031) | | | — | |
| | | | | | | | | |
营业(亏损)收入 | (14,863) | | | 153,717 | | | 55 | | | 7,031 | | | 145,940 | |
其他收入(支出): | | | | | | | | | |
利息支出 | (53,538) | | | (1,060) | | | — | | | — | | | (54,598) | |
| | | | | | | | | |
| | | | | | | | | |
债务消灭造成的损失 | (181) | | | — | | | — | | | — | | | (181) | |
房地产风险投资收益的净值 | — | | | — | | | 1,061 | | | — | | | 1,061 | |
投资收益的净值 | 800 | | | — | | | — | | | — | | | 800 | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
合并子公司收益中的权益 | 117,276 | | | — | | | — | | | (117,276) | | | — | |
管理费收入 | 7,031 | | | — | | | — | | | (7,031) | | | — | |
其他,净额 | 5,748 | | | 2,702 | | | (39) | | | — | | | 8,411 | |
所得税准备金前的收入 | 62,273 | | | 155,359 | | | 1,077 | | | (117,276) | | | 101,433 | |
所得税优惠(费用) | 10,557 | | | (38,841) | | | (319) | | | — | | | (28,603) | |
净收入 | $ | 72,830 | | | $ | 116,518 | | | $ | 758 | | | $ | (117,276) | | | $ | 72,830 | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
综合收入 | $ | 73,200 | | | $ | 116,664 | | | $ | 758 | | | $ | (117,422) | | | $ | 73,200 | |