三安光電(600703.SH):湖南三安收到2億元補貼款
格隆匯6月9日丨三安光電(600703.SH)公佈,根據公司與長沙高新技術產業開發區管理委員會簽訂的《項目投資建設合同》,長沙高新技術產業開發區管理委員會同意按合同約定撥付公司全資子公司湖南三安半導體有限責任公司(“湖南三安”)設備購置產業扶持資金2億元。湖南三安已於2021年6月8日收到該筆款項。
根據《企業會計準則第 16號—政府補助》的規定,湖南三安收到的該筆設備購置產業扶持資金在收到時確認為遞延收益,並在相關資產使用壽命內平均分攤計入損益。
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