ST銀億(000981.SZ)披露控股股東以資抵債暨關聯交易
格隆匯8月24日丨ST銀億(000981.SZ)公佈，此次擬用於抵債資產為公司控股股東寧波銀億控股有限公司(“銀億控股”)下屬全資子公司寧波普利賽思電子有限公司(“普利賽思”)100%股權，其所持有的唯一資產康強電子(002119.SZ)7400.9208萬股股票目前處於質押和凍結狀態，存在被質權人處置的風險。對此，交易對方雖設置了相應的補償條款，但亦存在其因流動性困難無法實現補償的風險。
若此次交易完成後，普利賽思目前存在的擔保事項涉及的主債務未能全部清償或擔保未能全部解除，可能存在公司向銀億控股及其關聯方提供關聯擔保的情形，預計可能增加公司關聯對外擔保金額約5.57億元(其中以康強電子股票提供的質押擔保金額約5.17億元、普利賽思提供的保證擔保金額為4000萬元)。根據萬隆評報字(2019)第10322號《浙江銀保物聯科技有限公司擬收購寧波普利賽思電子有限公司股權涉及的寧波普利賽思電子有限公司股東全部權益價值資產評估報告》，普利賽思持有的在長期股權投資列示的上述康強電子7400.9208萬股股票對應的評估價值約10.65億元，能夠覆蓋其需承擔的擔保責任，預計不會增加公司額外負債風險。一旦發生普利賽思需要履行擔保責任的情形，可通過處置康強電子股票來履行該擔保責任。同時，此次交易已扣減上述擔保事項預計清償金額，並設置了金額調整和補償機制，有效避免因普利賽思擔保事項而可能產生的損失。
若此次交易完成後，普利賽思將納入公司合併財務報表範圍。因此次交易屬於同一控制下企業合併，預計將減少公司本年度及上年度淨利潤分別約7085萬元、5.252億元(主要原因為普利賽思由於上述對外擔保預計在本年度將計提預計負債7702萬元和在上年度已計提預計負債約5.37億元)，同時預計將減少公司本年度淨資產約44665萬元(主要為普利賽思由於上述對外擔保預計至本年度末將計提預計負債6.145億元，以及普利賽思持有的康強電子A股股票列示在長期投資科目且按照權益法核算賬面值較低所致)。
銀億控股及其母公司銀億集團有限公司目前已向寧波市中級人民法院提出司法重整申請，若重整申請被法院受理，根據《破產法》第三十二條規定“人民法院受理申請前六個月內，債務人有本法第二條第一款規定的情形，仍對個別債權人進行清償的，管理人有權請求人民法院予以撤銷。但是，個別清償使債務人財產受益的除外”，故本次交易或構成個別清償，如重整申請被受理且管理人提出撤銷上述交易的申請，而本次交易又不具備豁免條件時，存在被人民法院撤銷的風險。
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