西水股份(600291.SH):2020年度虧損擴大 預虧87.36億元
格隆匯1月25日丨西水股份(600291.SH)發佈2020年度業績預吿,預計2020年度實現歸屬於上市公司股東的淨虧損87.36億元,去年同期則為淨虧損19.15億元;預計2020年實現歸屬於上市公司股東的扣除非經常性損益的淨虧損271.23億元,去年同期則為淨虧損8.62億元。
2020年上半年,天安財險持有的信託產品等資產到期後發生實質性違約,為真實反映截至2020年6月30日的財務狀況和經營情況,天安財險對截至2020年6月30日的相關投資資產進行了減值測試,經測試,該類投資存在重大減值跡象,天安財險計提投資資產減值準備577.45億元,影響2020年度歸屬於上市公司股東的淨利潤-207.24億元。
2020年6月30日,天安財險對投資持有的股權投資基金按質押股票市值等情況重新進行估值,公允價值變動損益為-79.41億元,影響2020年度歸屬於上市公司股東的淨利潤-28.49億元。
2020年7月17日,天安財險被中國銀行保險監督管理委員會實施接管。從接管之日起,天安財險股東大會、董事會、監事會停止履行職責,相關職能全部由接管組承擔。因此,公司不再擁有對天安財險的控制權,根據《企業會計準則》,公司不再將天安財險納入合併財務報表的合併範圍,對天安財險的股權投資指定為非交易性權益工具投資,將其轉入金融工具核算。會計核算方法變更後,轉回全部超額虧損,致使歸屬於上市公司股東淨利潤增加183.68億元。
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