江蘇吳中(600200.SH):全資子公司擬簽訂《響水生態化工園區企業退出補償協議》 補償費用合計3.95億元
格隆匯 10 月 12日丨江蘇吳中(600200.SH)公佈,公司全資子公司響水恆利達科技化工有限公司(以下簡稱“響水恆利達”)受“響水3•21爆炸事故”影響,一直處於停產狀態。根據《江蘇省化工產業安全環保整治提升方案》、《響水生態化工園區企業退出補償政策》等相關文件要求,對工廠目前的實際現狀進行評估後,響水恆利達擬與江蘇響水生態化工園區管理委員會簽訂《響水生態化工園區企業退出補償協議》(以下簡稱《退出補償協議》)。本次補償費用合計為人民幣3.95億元。扣除政府及相關單位為響水恆利達代為支付、借款及擔保等款項人民幣1090.6787萬元。江蘇響水生態化工園區管理委員會實際應支付響水恆利達補償費用合計為人民幣3.85億元。
根據《退出補償協議》,補償款款項將分批到賬。經公司財務部門初步測算,本次退出處置事項所涉資產2020年9月30日賬面價值為7.01億元(已按購買日公允價值為基礎進行調整),與補償費用3.95億元差額為3.06億元。公司將在《退出補償協議》簽署並生效後,需自行對除土地外的其他相關資產進行拆除、處置等工作,期間會發生相應的處置收入和費用,鑑於目前處置結果尚無法確定,相應的收入及費用暫無法明確,上述補償費用差額及對其他相關資產的處置收入和費用將共同對公司損益造成影響。此外由於本次退出響水恆利達一期項目資產組的可收回金額預計將低於包含整體商譽的資產組的賬面價值,預計將計提商譽減值準備1259.11萬元。公司預計上述事項將對本年度淨利潤產生重大負面影響,但具體金額暫無法確定。公司後續將嚴格按照《企業會計準則》的相關規定,根據退出處置工作的進展情況進行相應會計處理,會計處理最終以會計師事務所審計後的結果為準。
本次退出處置工作因項目存在諸多外部影響因素,存在較大不確定性。
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