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深交所12问国海证券:1/3问题涉及“萝卜章”
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Topic: 深交所12问国海证券:1/3问题涉及“萝卜章” (Read 163 times)
Cynooza
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深交所12问国海证券:1/3问题涉及“萝卜章”
May 18, 2017, 03:27:10 PM
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2017年5月17日,深圳证券交易所(深交所)向国海证券股份有限公司(国海证券,000750.SZ)下发问询函,要求国海证券说明包括其去年所涉“萝卜章”事件进展、部分财务指标大幅升降原因、房屋变卖等交易进展等情况。
此前的3月27日晚间,国海证券发布了2016年年报。从年报披露的数据来看,虽然“萝卜章”事件的影响并未直接影响国海证券的利润,不过“持有至到期投资”一项较去年同期相比激增逾2105倍。
所谓持有至到期投资,是指到期日固定、回收金额固定或可确定,且企业有明确意图和能力持有至到期的非衍生金融资产,如企业购入的国债和公司债券等。
国海证券此前的解释是,根据企业会计准则,其在“萝卜章”事件中承担的债券面值167.8亿元全部按成本计入“持有至到期投资”核算。持有期间,债券价格变动均不影响当期利润。
关于张杨等人伪造公司印章私签债券交易协议事件处置方案的议案》(以下简称《议案》)中明确,承担全部信用债,共计面值35.9亿元;部分利率债按比例各自买断,国海买断面值为87.3亿元;部分利率债由涉事机构继续持有,其投资收益与相关资金成本之差额由国海与涉事机构共担,此部分共计面值44.6亿元。由此,国海证券承担的债券面值共计167.8亿元。
其中,国海证券表示,计入“持有至到期投资”中的167.8亿元中,131.9亿元的利率债不存在到期无法偿还的违约风险;35.9亿元的信用债绝大部分信用评级为AA及以上,违约风险预计有限。持有期间,上述债券产生的票面利息收入预计可覆盖融资成本,预计对公司经营业绩的影响有限。
对此,深交所要求国海证券说明:
1.公司对上述债券的持有意图及相应会计处理是否符合《企业会计准则第22-金融工具确认和计量》的要求,请年审会计师发表意见;
2.结合目前债券市场情况,公司对上述债券是否计提资产减值损失及相应的依据,请年审会计师发表意见;
3.公司需要承担167.80亿元的债券面值中,截至目前,上述债券是否已转至公司名下,如否,请说明分批转入的相关计划;公司所需的资金金额、资金的来源、操作方法和杠杆比例,是否会对公司正常经营所需资金造成较大压力。
深交所对国海证券下发的问询函共12个问题,其中三分之一的问题涉及“萝卜章”事件。
此外,对于国海证券报告期内营业收入同比减少22.64%,净利润同比减少约43.36%,营业支出的减少幅度与营业收入差异显著等问题,深交所要求国海证券结合报告期内公司经营业务情况及上述明细科目的变动情况,补充披露报告期内上述营业支出增加的主要明细科目、内容及原因。
对于国海证券新增预售房屋变卖款5106万元,而公司在年报“固定资产”部分显示“期末无准备处置的固定资产”的条目,深交所要求,国海证券结合固定资产的未来处置及使用安排,补充披露新增上述房屋变卖款的主要原因、相关资产基本情况以及交易的最新进展等。
“萝卜章”事件以来,国海证券不时成为市场焦点。此前的5月5日,市场还出现“国海证券突发重大变故,被吊销券商资管牌照”等传闻。5月8日早间,国海证券发布公告称,未收到证券监管部门任何有关吊销公司券商资管牌照的通知或文件。
去年12月14日,有报道称,国海证券一债券团队负责人张杨失联,其让廊坊银行代持的100亿元债券出现较大亏损,国海证券对此拒不承认。此后,此事的影响持续发酵。从涉事机构到监管部门,全面介入。
2016年12月20日,中国证券业协会组织国海证券与相关机构召开协调会议,会议上达成共识:国海证券认可与与会各方的债券交易协议,愿意与与会各方共同承担责任。其中,有关债券由与会各方继续持有,其中信用债风险收益由国海证券全部承担;利率债可以持有至到期,利率债投资收益与相关资金成本之差额由国海证券与与会各方共担,具体细节由公司与与会各方协商。
截至2017年5月17日收盘,国海证券报5.50元/股,涨1.1%。
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