New Energy Solar (NEW) 2022年年度报告「ASX」.pdf

1、New Energy Solar LimitedContents31 December 20221Chairs Letter2 Directors report4 Auditors independence declaration9 Statement of profit or loss and other comprehensive income10 Statement of financial position11 Statement of changes in equity12 Statement of cash flows13 Notes to the financial statem

2、ents14 Directors declaration34 Independent auditors report to the members of New Energy Solar Limited35 2New Energy Solar LimitedChairs Letter 31 December 2022 Dear Shareholders,On behalf of New Energy Solar Limited(NEW),I present the audited financial statements for the 12 months to 31 December 202

3、2.These accounts reflect the operational results of NEWs solar assets,as well as the culmination of the New Energy Solar Boards(the Board)decision to sell NEWs portfolio of solar assets and the initial return of capital from that sale to investors.A pro-forma balance sheet has also been provided to

4、reflect the payment of the Tranche 2 Capital Return since year-end,collection of US sale receivables,and the costs to conclude the winding up of NEW and its US and Australian holding companies.Implied in the pro-forma outcome is the finalisation of the estimated settlement of US tax liabilities expe

5、cted inthe second half of 2023.Operational Results The operational results of NEWs US solar assets are recorded from the beginning of January to 30 September 2022.At the end of September NEWs right to the economic benefits from ownership of the assets ceased,in accordance with the terms of the sale

6、agreement under which the assets were sold to MN8 Energy.As you are aware,the sale was announced on 22August 2022,shareholder approval was provided on 26 September 2022 and completion of the transaction was announced on 21 November 2022.The assets performed slightly below expectations for the nine m