中潤資源(000506.SZ)擬以部分債權置換天祿中創100%股權 差額以現金支付
格隆匯9月9日丨中潤資源(000506.SZ)公佈,為降低公司其他應收款的回收風險,提高公司資產流動性,公司擬將應收李曉明誠意金債權、佩思國際科貿(北京)有限公司債權(以下簡稱“標的債權”)與常州天祿建設開發有限公司(以下簡稱“天祿建設”)持有的常州天祿中創建設開發有限公司(以下簡稱“天祿中創”或“標的公司”)100%股權(以下簡稱“標的股權”)進行資產置換,標的債權作價人民幣2.995億元,標的股權作價人民幣2.86億元,差額1352.32萬元部分由天祿建設現金補足。交易完成後公司將持有常州天祿中創建設開發有限公司100%股權,常州天祿建設開發有限公司將成為上述兩筆債權新的債權人。
由於本次交易標的常州天祿中創建設開發有限公司屬於房地產經營租賃公司,其擁有的核心資產為投資性房地產,因投資性房地產能夠獨立產生現金流,在經營期內受其他各方面影響因素較小,資產基礎法能夠更加合理地反映被評估企業的整體價值;因此評估機構以資產基礎法評估結果作為本次評估的最終結論。但本次收購資產的估值較賬面淨資產增值較高,存在一定的估值溢價風險。
公司受讓標的股權所承接的負債截至2020年5月31日為3.54億元,超出3.54億元的其他負債(包括交易對方未向公司披露的其他負債及2020年5月31日之後,3.54億元中有息負債新增的利息、違約金、費用等)均由交易對方一常州天祿建設開發有限公司承擔,交易對方二陳祖偉承擔連帶償付責任;上述負債3.54億元中包括常州天祿中創建設開發有限公司應付常州天祿建設開發有限公司2.25億元往來款。
公司應確保常州天祿中創建設開發有限公司於2021年4月30日前根據本次資產置換協議約定分期將上述負債償還完畢,如未能按期償還,公司將存在違約風險。
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