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蘭花科創(600123.SH):擬調整所屬煤礦安全費提取標準
格隆匯 10-10 17:08

格隆匯10月10日丨蘭花科創(600123.SH)公佈,2022年11月21日,財政部、應急管理部《企業安全生產費用提取和使用管理辦法》(財資〔2022〕136號),對煤炭企業安全費用提取標準進行了調整。調整後的提取標準為:煤(巖)與瓦斯(二氧化碳)突出礦井、衝擊地壓礦井噸煤50元;高瓦斯礦井,水文地質類型複雜、極複雜礦井,容易自燃煤層礦井噸煤30元;其他井工礦噸煤15元;露天礦噸煤5元。根據上述政策要求,結合企業實際,董事會同意公司自2024年7月1日起,對公司所屬煤礦企業按新的標準提取安全費用:煤(巖)與瓦斯(二氧化碳)突出礦井按噸煤50元提取,高瓦斯礦井按噸煤30元提取,其他礦井按噸煤15元提取。根據《企業會計準則第28號—會計政策、會計估計變更和差錯更正》,本次對所屬煤礦調整安全費用提取標準屬於會計估計變更事項,採用未來適用法,無需對已披露的財務報表進行追溯調整,不會對公司以往年度財務狀況和經營成果產生影響。本次會計估計變更預計影響公司2024年度利潤總額增加約8,700萬元,具體影響金額以2024年經審計後的財務報表為準。

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