德美化工(002054.SZ):子公司擬提前終止與天翔化工的委託加工合作關係
格隆匯 7 月 3日丨德美化工(002054.SZ)公佈,公司召開第六屆董事會第二十一次會議,審議通過了《公司關於控股子公司擬終止委託加工合作關係的議案》。
2018年8月13日,公司控股子公司濮陽市中煒精細化工有限公司(“中煒化工”)與河南中煒天翔化工有限公司(“天翔化工”)簽署《委託加工協議》,受託為天翔化工加工異辛烷及其他化工品,委託加工期限為五年。
現因合作目的無法達成,公司董事會同意中煒化工提前終止其與天翔化工的委託加工合作關係。同時,公司董事會同意授權公司總經理陳秋有先生全權處理與終止此次委託加工合作關係有關的全部事宜,包括簽署解除委託加工合作協議、回收應收賬款、主張違約金等。
中煒化工在原委託加工模式下,按照應當收取的加工費為計量基礎;此次終止委託加工合作關係後,則由中煒化工自行經營相關產品,其收入確認的原則以《企業會計準則第14號——收入》為基礎。
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