長光華芯(688048.SH):對所持中融信託產品確認公允價值變動損失4800萬元
格隆匯1月3日丨長光華芯(688048.SH)公佈,為了提高公司暫時閒置自有資金的使用效率,更好地實現閒置自有資金的保值增值,增加公司收益。公司在不影響正常生產經營的情況下,於2023年1月3日以自有資金購買了中融國際信託有限公司的信託理財產品,產品名稱為“中融-隆晟1號集合資金信託計劃”,購買金額為人民幣6,000萬元,預期年化收益率為6.6%,風險等級為R3中風險(不承諾保本和最低收益,具有一定的投資風險),信託計劃存續期自認購日起算共計358天,到期日為2023年12月27日。截至本公吿披露日,該信託產品本金及投資收益尚未收回。除上述信託產品外,公司未購買中融國際信託有限公司其他相關的理財產品。
公司根據《企業會計準則第22號——金融工具確認和計量》在交易日將“中融-隆晟1號集合資金信託計劃”確認為以公允價值計量且其變動計入當期損益的金融資產,列報於“交易性金融資產”科目,並確認初始投資成本6,000萬元。鑑於中融信託目前發生重大財務困難,截至本公吿披露日,該產品已逾期、尚未兑付,存在本息不能全部兑付的風險,為客觀、公允、準確反映公司資產價值和財務狀況,基於謹慎性原則,公司決定對所持該信託產品確認公允價值變動損失4,800萬元。
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