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信息披露違規 貝瑞基因(000710.SZ)被四川證監局出具警示函
格隆匯 11-25 19:43

格隆匯 11 月 25日丨貝瑞基因(000710.SZ)公佈,公司於近日收到中國證券監督管理委員會四川監管局行政監管措施決定書《關於對成都市貝瑞和康基因技術股份有限公司採取出具警示函措施的決定》([2020]55號)。

經查,2018年、2019年,公司分別向參股公司福建和瑞基因科技有限公司銷售基因測序儀等設備335.95萬元、3752.03萬元,福建和瑞基因科技有限公司在購買上述設備後計入固定資產,內部交易損益未最終實現。按照《企業會計準則第2號——長期股權投資》相關規定,公司應對上述交易按照持股比例在合併報表進行抵消處理。但是,公司未按規定予以合併抵消,導致公司2018年、2019年年報披露的淨利潤多計15.02萬元、149.17萬元,分別佔當年淨利潤的0.036%、0.39%。

上述事項違反了《上市公司信息披露管理辦法》第二條“信息披露義務人應當真實、準確、完整、及時地披露信息,不得有虛假記載、誤導性陳述或者重大遺漏”的規定。根據《上市公司信息披露管理辦法》第五十九條的規定,四川證監局決定對公司採取出具警示函的措施。公司應當吸取經驗教訓,杜絕再次發生類似事件。

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