巴菲特旗下伯克希尔被控修改会计规则压低百亿美元收购对象价值_老虎社区_美港股上老虎

巴菲特旗下伯克希尔被控修改会计规则压低百亿美元收购对象价值

环球市场播报2023-10-27

根据一份诉讼文件，巴菲特旗下的伯克希尔哈撒韦公司被指控违反了以逾100亿美元收购卡车服务连锁店Pilot Travel Centers的条款，改变了对部分交易进行估值的会计方法。2017年，伯克希尔最初以27.5亿美元收购了Pilot Flying J约39%的股份。Pilot Flying J是一家由克利夫兰布朗队（Cleveland Browns）老板吉米·哈斯拉姆（Jimmy Haslam）...

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Browns）老板吉米·哈斯拉姆（Jimmy Haslam）及其家族封闭式控股的卡车驿站运营商。该交易要求伯克希尔在今年之前买下该公司的控股权。根据诉讼，伯克希尔今年1月斥资82亿美元收购了Pilot另外41%的股份，这意味着巴菲特现在拥有该公司80%的股份。这笔交易还使哈斯拉姆家族有权在2024年1月1日将该公司剩余20%的股份出售给伯克希尔，使用同样的估值方法。但该家族表示，巴菲特的副手们修改了涉及这家美国最大卡车驿站运营商的会计准则，降低了所谓的卖出权（put right）的价值。周四公开的特拉华州衡平法院（Delaware Chancery Court）的诉状显示，Pilot一再反对伯克希尔转向压低会计准则。该连锁店的律师写道，利用这些规则“不公平地伤害了Pilot，却让伯克希尔受益”。这笔交易为伯克希尔哈撒韦公司带来了红利，今年第一季度，全美750家Flying J连锁店为伯克希尔哈撒韦贡献了95亿美元的收入和8300万美元的净利润。伯克希尔8月份公布的第二季度业绩持续强劲，推动其B类股飙升3.6%，至362.58美元，创下历史最高收盘价。哈斯拉姆家族认为，会计制度的改变将使巴菲特“大幅贬值”这家卡车驿站公司剩余20%的股份。他们请求特拉华州衡平法院命令巴菲特停止这种做法，因为这违反了收购协议。该家族对损失价值的估计在周四公布的诉状中被删去。哈斯拉姆家族认为，伯克希尔任命的多数董事（现在控制着这家连锁企业的董事会）已经挫败了推翻“压制式会计规则”的企图，巴菲特也拒绝保证剩余20%的股份会像之前的股份那样估值。","kind":null,"is_publish_news":true,"is_publish_highlight":true,"is_publish_live":false,"is_publish_wemedia":null,"editions":null,"column":"","sentiment":"0","news_tag":"","news_rank":0,"symbols":[],"gpt_button":1},"commentList":[],"hasMoreComments":false,"newsSizeData":{"likeSize":0,"commentSize":0,"repostSize":0,"favoriteSize":0,"likeStatus":false,"favoriteStatus":false}}