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常山北明(000158.SZ):收到部分土地補償金2億元
格隆匯 06-04 17:30

格隆匯6月4日丨常山北明(000158.SZ)公佈,公司第五分公司廠區土地,於20191224日公開出讓,受讓人為北京中海地產有限公司,成交價款20.11億元。公司與石家莊市土地儲備中心籤署的《企、事業單位國有土地使用權收購(回)合同》中約定:

“根據《關於進一步做好我市污染工業企業退城搬遷有關工作的通知》相關要求,按照《石家莊市主城區污染工業企業退城搬遷改造的實施意見》(石政規【201815 號)規定的土地補償標準給予土地補償,即按照土地出讓總價款的60%對企業進行補償。補償費用包括土地及地上建(構)築物等補償費用,不再另行計提基金(如遇及特殊情況,基金總額超過總價款數40%,超過部分從企業補償中扣除)。在企業應得土地補償金(土地出讓總價款的60%)中扣除已支付的土地補償費201,494,700元整及利息(利息以財政部門認定的數額為準)及其他費用。土地收購補償金用於支持企業搬遷改造。”

202064日,公司收到石家莊市土地儲備中心支付的部分土地補償金2億元。根據《企、事業單位國有土地使用權收購(回)合同》及《企業會計準則第16--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2020年度當期損益的金額2億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2020年度利潤產生積極影響。

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