常山北明(000158.SZ)收到搬遷支持資金2億元
格隆匯10月21日丨常山北明(000158.SZ)公佈,公司原棉三、棉四廠區土地,於2015年12月25日和2016年1月7日分別公開出讓,受讓人均為河北榮盛房地產開發有限公司,成交價款共計64.41億元。根據石家莊市人民政府常務會議紀要(2007年第65號)“常山股份公司原土地及地上附着物拍賣所得,減除各項税費及應繳部分和基準地價上浮20%補償部分的剩餘,作為土地淨收益,90%返還企業用於企業項目建設”的規定,石家莊市人民政府按土地淨收益的90%給予企業政策資金支持,用於搬遷項目建設及彌補搬遷過程的各項損失。
2019年10月18日,公司收到石家莊市財政局撥付的部分搬遷支持資金2億元。根據《石家莊市人民政府常務會議紀要(2007年第65號)》及《企業會計準則第16號--政府補助》的相關規定,該筆政策資金將先計入遞延收益,並在確認相關成本費用或損失的期間,計入當期損益。
以上政府補助,公司預計計入2019年度當期損益的金額為1.5億元,該補助資金的最終會計處理以註冊會計師在年度審計確認後的結果為準。上述補助將對公司2019年度利潤產生積極影響。
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