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惠天熱電(000692.SZ)近日獲政府穩崗補助及拆聯補助
格隆匯 07-10 16:52

格隆匯7月10日丨惠天熱電(000692.SZ)公佈,2016年,瀋陽市環境保護局、瀋陽市財政局和瀋陽市房產局聯合下發了《關於印發瀋陽市大氣治理資金支持燃煤鍋爐淘汰項目實施管理辦法的通知》(沈環保〔2016〕151號),規定瀋陽市行政區域內淘汰單台20噸及以下民用燃煤供熱鍋爐實施聯網工程,給予拆除聯網(片)補助,補助標準按照供熱面積40元/平方米或按照原鍋爐額定容量15萬元/蒸噸。公司及控股子公司因上述原因收到政府拆聯補助4631.63萬元。該項政府補助為現金形式,與公司日常經營活動有關,但不具備可持續性。

2020年2月,瀋陽市人力資源和社會保障局、瀋陽市財政局和國家税務總局瀋陽市税務局聯合下發了《關於疫情防控期間做好我市失業保險有關工作的通知》,其中規定為支持企業穩定崗位,實施穩崗返還,疫情防控期間,對在瀋陽市依法參加失業保險,並自2019年1月1日起足額繳納失業保險費12個月以上,堅持不裁員或少裁員的企業,按其上年實際繳納失業保險總額的80%給予穩崗返還。公司及控股子公司因上述原因收到政府穩崗補助117.19萬元。該項政府補助為現金形式,與公司日常經營活動無關,不具備可持續性。

按照《企業會計準則第16號—政府補助》的規定,上述政府拆聯補助4,631.63萬元,其中4,625.03萬元衝減其他應收款,6.60萬元計入2020年損益;政府穩崗補助117.19萬元計入2020年損益。上述收到的政府補貼,預計會增加公司本年度淨利潤約370.34萬元。

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