南山铝业获南山财务公司 1.05 亿元现金分红权益法核算下利润不受影响

基础金属	铜电解铜铜精矿铜管铜棒废铜铜排铜合金精铜杆再生铜杆铜板带铝铝土矿氧化铝电解铝铝辅料铝棒铝合金锭废铝铝杆铝型材铝板卷铅铅精矿铅锭铅蓄电池再生精铅还原铅废铅蓄电池铅合金锌锌精矿电解锌锌合金氧化锌锌粉锡锡精矿锡锭锡材镁
稀有金属	稀土稀土矿稀土氧化物稀土金属钕铁硼稀散金属锑铋铟锗镓硒钽锆贵金属白银钨钨精矿 APT(仲钨酸铵)钨粉碳化钨钨酸钠钨条钨铁钨材钼钼精矿工业氧化钼钼铁钼化工高纯三氧化钼钼金属钛钛精矿钛渣四氯化钛海绵钛钛金属钛白粉硒
新能源	锂锂矿锂化合物金属锂镍镍矿镍铁精炼镍镍盐高冰镍 MHP 钴电解钴钴粉氯化钴四氧化三钴硫酸钴钴中间品氧化钴碳酸钴钴酸锂锰锰矿电解锰电池级硫酸锰锂电正负极三元前驱体磷酸铁正极材料石油焦针状焦包覆沥青人造石墨硅碳负极硅氧负极硅

基础金属

铜电解铜铜精矿铜管铜棒废铜铜排铜合金精铜杆再生铜杆铜板带铝铝土矿氧化铝电解铝铝辅料铝棒铝合金锭废铝铝杆铝型材铝板卷铅铅精矿铅锭铅蓄电池再生精铅还原铅废铅蓄电池铅合金锌锌精矿电解锌锌合金氧化锌锌粉锡锡精矿锡锭锡材镁

稀有金属

稀土稀土矿稀土氧化物稀土金属钕铁硼 稀散金属锑铋铟锗镓硒钽锆 贵金属白银钨钨精矿 APT(仲钨酸铵)钨粉碳化钨钨酸钠钨条钨铁钨材钼钼精矿工业氧化钼钼铁钼化工高纯三氧化钼钼金属钛钛精矿钛渣四氯化钛海绵钛钛金属钛白粉硒

新能源

锂锂矿锂化合物金属锂镍镍矿镍铁精炼镍镍盐高冰镍 MHP 钴电解钴钴粉氯化钴四氧化三钴硫酸钴钴中间品氧化钴碳酸钴钴酸锂锰锰矿电解锰电池级硫酸锰 锂电正负极三元前驱体磷酸铁正极材料石油焦针状焦包覆沥青人造石墨硅碳负极硅氧负极硅

南山铝业获南山财务公司 1.05 亿元现金分红权益法核算下利润不受影响

2025-03-13 10:15:28 来源：北方有色网责任编辑：管理员

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2025 年 3 月 12 日，南山铝业股份有限公司（股票代码：600219）发布公告称，公司收到参股公司南山集团财务有限公司 21% 股权对应的现金分红款 1.05 亿元。此次分红基于南山财务公司近期股东大会决议，标志着双方在资本合作层面的持续深化。

根据公告内容，南山铝业对南山财务公司的长期股权投资采用权益法核算。按照会计准则，当被投资企业宣告现金股利时，投资企业需按持股比例冲减长期股权投资账面价值，而非直接确认投资收益。因此，该笔分红不会对公司 2025 年度合并报表利润及单体报表利润产生影响。这一会计处理方式符合国际通行的权益法核算原则，即通过调整长期股权投资账面价值来反映被投资企业净资产的变动。

公开资料显示，南山财务公司作为南山集团的重要金融平台，主要为集团成员单位提供资金管理、结算及融资服务。南山铝业持有其 21% 股权，既体现了产业链协同效应，也为公司闲置资金创造了稳定收益渠道。数据显示，截至 2024 年三季度，南山铝业实现营业收入 242.26 亿元，归母净利润 34.90 亿元，稳健的财务表现为其持续投资布局提供了坚实基础。

业内人士分析，南山铝业通过财务公司获取分红，既符合其长期价值投资策略，也反映了其在金融板块的战略布局。权益法核算下，公司长期股权投资账面价值随被投资企业净资产变动而调整，更真实地体现了其在财务公司中的权益份额。此次分红资金的到位，将进一步增强公司现金流管理能力，为后续产业链延伸及技术创新提供资金支持。

南山铝业表示，未来将继续依托财务公司平台，优化资金配置效率，同时通过权益法核算准确反映投资价值变动，确保财务信息透明度。此次分红事项也彰显了公司多元化投资策略的稳健性，为股东创造可持续回报的同时，为企业高质量发展注入新动能。

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南山铝业获南山财务公司 1.05 亿元现金分红 权益法核算下利润不受影响

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