博天環境(603603.SH)收到上交所關於業績預告事項的問詢函
格隆匯1月23日丨博天環境(603603.SH)公佈,公司於2020年1月22日收到上海證券交易所《關於對博天環境集團股份有限公司業績預告事項的問詢函》(上證公函[2020]0158號),主要內容為:
2020年1月23日,公司披露業績預虧公告稱,預計2019年實現歸屬於上市公司股東淨虧損8.85億元到虧損10.85億元。經事後審核,根據《上海證券交易所股票上市規則》第17.1條,現有如下問題需要公司核實並補充披露。
公司披露,由於部分在建項目投入運營,貸款利息費用由資本化轉為費用,致使公司財務費用大幅增加。請公司補充披露:(1)分項列示公司2019年度有息負債金額、利率、利息金額以及到期時間;(2)2019年度資本化和費用化的利息費用具體金額,説明相關劃分是否符合會計準則的規定。
公司披露,由於戰略方向調整,對部分PPP類項目採取關停並轉、暫緩建設等措施,依據合同的相關約定及財務部門的初步測算,預計計提資產減值約4.7億元。請公司補充披露:(1)關停並轉和暫緩建設的項目具體情況,包括項目預計投資金額、已投入金額、計提減值金額;(2)減值跡象發生的原因及時點,説明減值計提是否及時;(3)減值依據的合同具體條款,説明減值計提金額是否準確;(4)未計提減值的項目及不減值原因,説明減值計提是否充分;(5)補充説明相關減值是否可在未來年度轉回以及相關事項發生的可能性。請年審會計師對以上問題發表意見。
請公司披露該問詢函,並於2020年2月10日之前,以書面形式回覆並披露回覆內容。
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