深圳機場(000089.SZ)：公司部分固定資產擬報廢處置
格隆匯9月17日丨深圳機場(000089.SZ)公佈，為打造“先行示範區”質量發展高地，引領深圳航空物流行業發展，深圳機場與DHL達成戰略合作意向，擬在機場國際貨站區域設立香港機場以外的第二個航空快件樞紐。經前期現場評估和技術測繪，項目實施涉及的國際貨站一期現有建築物結構框架無法達到DHL設置分揀線、自動化操作的要求且結構抗震標準低、設施陳舊、改造成本高。為此，需先拆除國際貨站一期現有設施，並在原址新建一棟建築，現擬對拆除的建築物及附屬設施設備進行處置。
公司此次拆除資產為國際貨站一期建築物及附屬設施設備，截至2021年1月31日，原值共計79,155,227.68元，淨值共計23,342,238.19元。其中正常報廢的冷庫、電梯、捲簾門等5項資產，均於2004年購置，折舊年限6年，已計提折舊完畢，資產原值小計2,587,983.45元，淨值小計103,519.34元；非正常報廢的建築物及其他附屬設備共6項資產，建築物建於2004年，其他附屬設備購置於2018年，資產原值小計76,567,244.23元，淨值小計23,238,718.85元。
為加快資產處置進程，充分利用報廢的國際貨站一期資產的經濟價值，避免資產流失，公司已聘請第三方評估機構對報廢國際貨站一期資產按殘餘價值進行評估，評估機構已出具資產評估報吿(國眾聯評報字(2021)第3-0081號)，評估值約為424,951元(不含税)。
為加速推進東區國際轉運一號貨站的建設，保證拆除工程的安全性，擬公開招選建築物拆除公司，並將擬報廢處置的資產以不低於評估值的價格，通過競價方式轉讓至拆除公司。後期如能順利交易，處置收益在扣除相應交易費用後，由公司財務進行賬務處理。處置過程將完全遵循市場規律和公司相關規定，上述資產處置後將予以財務核銷。
國際貨站一期正常報廢5項資產已計提完折舊，因此不會對公司當期及以後年度的經營狀況造成重大影響；非正常報廢6項資產尚未計提完折舊，預計將影響公司本年度利潤總額。報廢資產將以不低於評估值為轉讓價格，通過競價方式轉讓至拆除公司。最終成交價格以市場實際成交情況為準，轉讓價款由公司財務做賬務處理。
剔除部分金屬殘值回收，上述固定資產報廢預計將影響公司2021年度損益約-2183萬元。此次資產報廢雖對公司本年度業績形成一次性損失，但並不會影響公司正常生產經營，整體拆除後新建機場東區國際轉運一號貨站項目，將更有利於發揮公司資源價值，有利於未來公司物流業務的發展。
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