相關會計差錯持續時間長、影響部分年度財報準確性 錫業股份(000960.SZ)被雲南證監局責令改正
格隆匯10月21日丨錫業股份(000960.SZ)公佈,公司於近日收到雲南證監局下發的《關於對雲南錫業股份有限公司採取責令改正措施的決定》(〔2022〕15號)。
公司前期披露《關於前期會計差錯更正的公吿》。公司礦產資源補償費從1999年開始一直由雲錫控股統一向箇舊市國土資源局繳納後再向各礦權主體單位收取。公司2021年收到雲錫控股的收款通知單,向公司收取由其代為繳納的2007年至2016年礦產資源補償費共計2.75億元。因此公司對2007年至2020年財務報表進行會計差錯更正,涉及其他應付款、盈餘公積、未分配利潤、管理費用等會計科目。
相關會計差錯持續時間長,對部分年度財務報吿準確性影響較大,反映出公司財務管理存在薄弱環節,根據《上市公司現場檢查規則》第二十一條的規定,雲南證監局決定對公司採取責令改正的監督管理措施,並記入證券期貨市場誠信檔案。
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