*ST利源(002501.SZ)下修業績預告 2019年預虧55億元–94億元
格隆匯1月22日丨ST利源(002501.SZ)披露2019年度業績預告修正公告，修正前，預計2019年1-12月歸屬上市公司股東利潤-20億元至-15億元。修正後，預計2019年1-12月歸屬於上市公司股東的淨虧損55億元–94億元，上年同期虧損約40.4億元。業績預告出現差異的原因如下：
1．報告期內，公司全資子公司瀋陽利源軌道交通裝備有限公司(“瀋陽利源”)於2019年11月14日被瀋陽市中級人民法院裁定進入破產重整程序，2019年11月29日瀋陽市中級人民法院指定北京市煒衡律師事務所、利安達會計師事務所(特殊普通合夥)擔任瀋陽利源破產重整管理人，管理人已進入瀋陽利源現場並開展相關工作，完成對瀋陽利源公章、印鑑、證照等資料的交接工作，並接管了各項資產和業務的管理權，公司已不再控制瀋陽利源。根據企業會計準則規定，瀋陽利源不再納入公司合併財務報表範圍，公司及子公司對瀋陽利源的應收款項截至2019年末餘額約為65.29億元需按公司會計政策計提壞賬準備，計提減值損失具體金額以重整過程中瀋陽市中級人民法院裁定數據為準，並需經會計師事務所審定後確定。
2．根據企業會計準則規定，瀋陽利源不再納入公司合併財務報表範圍，公司為其提供連帶責任擔保餘額約為14.55億元，公司預計承擔連帶責任可能導致或有損失,具體損失金額需經會計師事務所審定後確定。
3.因瀋陽利源尚未完成破產重整方案的裁定，公司無法準確計算瀋陽利源的債權償付率。公司本着謹慎性原則，按照10%-60%的償付率測算了應收款項及擔保責任可能產生的損失。
4．公司對2019年度合併範圍內的資產進行核查，並根據相關的會計準則對資產減值情況進行分析評估，認為部分資產存在減值跡象，公司本着謹慎性原則，擬對上述資產計提減值準備，減值金額需經會計師事務所審定後確定。
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