Yunnan Energy New Material Co.Ltd(002812)
Announcement on interest payment of convertible corporate bonds in 2022
The company and all directors guarantee that the contents of this announcement are true, accurate and complete without false records
Misleading statements or material omissions.
Special tips:
1. “Enjie convertible bonds” will pay the second year’s interest at face value on February 11, 2022, and the interest of every 10 “Enjie convertible bonds” (face value 1000 yuan) is 6.00 yuan (including tax);
2. Registration date of creditor’s rights: February 10, 2022;
3. Ex dividend date: February 11, 2022;
4. Interest payment date: February 11, 2022;
5. The coupon rate of “Enjie convertible bonds”: 0.40% in the first year, 0.60% in the second year, 1.00% in the third year, 1.50% in the fourth year, 1.80% in the fifth year and 2.00% in the sixth year;
6. “Enjie convertible bonds” the creditor’s right registration date of interest payment of this bond is February 10, 2022. Investors who buy and hold this bond before February 10, 2022 (inclusive) enjoy the interest distributed this time; Investors who sell the bonds on February 10, 2022 do not enjoy the interest distributed this time.
7. Value date of the next interest payment period: February 11, 2022;
8. Interest rate for the next interest payment period: 1.00%.
Approved by the reply on approving Yunnan Energy New Material Co.Ltd(002812) public issuance of convertible corporate bonds (zjxk [2019] No. 2701) of the China Securities Regulatory Commission, Yunnan Energy New Material Co.Ltd(002812) (hereinafter referred to as the “company”) publicly issued 16 million convertible corporate bonds (bond abbreviation: Enjie convertible bonds, bond Code: 128095) on February 11, 2020. According to the relevant provisions of the prospectus for the public offering of convertible corporate bonds (hereinafter referred to as the “prospectus”) and the announcement on the listing of convertible corporate bonds (hereinafter referred to as the “listing announcement”), the interest shall be paid once a year during the interest period of the “Enjie convertible bonds”, The interest payment of “Enjie convertible bonds” from February 11, 2021 to February 10, 2022 is hereby announced as follows:
1、 Basic information of “Enjie convertible bonds”
1. Convertible corporate bonds: Enjie convertible bonds
2. Convertible corporate bond Code: 128095
3. Issuance of convertible corporate bonds: 160 million yuan (16 million pieces)
4. Listing volume of convertible corporate bonds: 160 million yuan (16 million pieces)
5. Listing place of convertible corporate bonds: Shenzhen Stock Exchange
6. Listing time of convertible corporate bonds: February 28, 2020
7. Starting and ending dates of convertible corporate bonds: February 11, 2020 to February 11, 2026
8. Starting and ending dates of convertible corporate bonds conversion period: August 17, 2020 to February 11, 2026 9. Bond interest rate: 0.40% in the first year, 0.60% in the second year, 1.00% in the third year, 1.50% in the fourth year, 1.80% in the fifth year and 2.00% in the sixth year
10. Term and method of interest payment:
(1) “Enjie convertible bond” adopts the interest payment method of paying interest once a year, and returns the principal and the interest of the last year when due. This interest payment is the second year of “Enjie convertible bonds”, covering the period from February 11, 2021 to February 10, 2022, with a coupon rate of 0.60%.
(2) Annual interest calculation
Annual interest refers to the current interest that the holder of “Enjie convertible bonds” can enjoy for each full year from the first date of issuance of “Enjie convertible bonds” according to the total face value of “Enjie convertible bonds”.
The calculation formula of annual interest is: I = B × i
1: Refers to the annual interest amount; B: Refers to the total face value of “Enjie convertible bonds” held by the holder of “Enjie convertible bonds” on the registration date of interest payment creditor’s rights in the interest bearing year (hereinafter referred to as “the year”); i: Refers to the coupon rate of this convertible bond in the current year. (3) Interest payment method
① “Enjie convertible bonds” adopts the interest payment method of paying interest once a year, and the starting date of interest calculation is the first day of issuance of “Enjie convertible bonds”.
② Interest payment date: the interest payment date of each year is the date of each full year from the first date of issuance of “Enjie convertible bonds”. If the day is a legal holiday or rest day, it shall be postponed to the next trading day without additional interest. The interest year is between two adjacent interest payment days.
③ Interest payment creditor’s right registration date: the interest payment creditor’s right registration date of each year is the trading day before the interest payment date of each year. The company will pay the interest of the current year within five trading days after the interest payment date of each year. For the “Enjie convertible bonds” applied for conversion into the company’s shares before the interest payment creditor’s rights registration date (including the interest payment creditor’s rights registration date), the company will no longer pay the interest of this interest year and subsequent interest years to its holders.
④ The tax payable on the interest income obtained by the convertible bond holder shall be borne by the holder.
11. Registration institution of convertible corporate bonds: Shenzhen Branch of China Securities Depository and Clearing Corporation Limited (hereinafter referred to as “Shenzhen Branch of China Securities Depository and Clearing Corporation”)
12. Sponsor (lead underwriter): Citic Securities Company Limited(600030)
13. Guarantee of convertible corporate bonds: None
14. Credit rating and credit rating agency of convertible corporate bonds: Shanghai new century credit rating and Investment Service Co., Ltd. (hereinafter referred to as “new century”) has rated the “Enjie convertible bonds”, and the main credit rating of the company is AA, and the credit rating of “Enjie convertible bonds” is aa. According to the tracking and rating report on Yunnan Energy New Material Co.Ltd(002812) public issuance of convertible corporate bonds (No.: new century tracking (2020) 100053) issued by new century on May 15, 2020, the main credit rating of the company is maintained at AA, the rating outlook is stable, and the credit rating of “Enjie convertible bonds” is maintained at AA. According to the tracking and rating report on Yunnan Energy New Material Co.Ltd(002812) public issuance of convertible corporate bonds (No.: new century tracking (2021) 100043) issued by new century on May 14, 2021, the main credit rating of the company is maintained at AA, the rating outlook is stable, and the credit rating of “Enjie convertible bonds” is maintained at AA.
2、 This interest payment scheme
According to the provisions of the prospectus, the current period is the second year of interest payment of “Enjie convertible bonds”, the interest period is from February 11, 2021 to February 10, 2022, the coupon rate of the current period is 0.60%, and the interest paid for every 10 “Enjie convertible bonds” (face value 1000 yuan) is 6.00 yuan (including tax). For individual investors holding “Enjie convertible bonds” and bondholders of securities investment funds, the interest income tax shall be withheld and paid by cashing and distribution institutions such as securities companies at the tax rate of 20%. The company does not withhold and pay income tax, and the actual interest distributed for every 10 bonds is 4.80 yuan; For qualified foreign investors (QFII and rqfii) holding “Enjie convertible bonds”, according to the notice on enterprise income tax and value-added tax policies for overseas institutions investing in domestic bond market (CS [2018] No. 108) The announcement on the continuation of the enterprise income tax and value-added tax policies for overseas institutions to invest in the domestic bond market (Announcement No. 34, 2021 of the State Administration of Taxation of the Ministry of Finance) stipulates that the enterprise income tax and value-added tax will be exempted temporarily, and the actual interest will be 6.00 yuan for every 10 sheets; For other bondholders holding “Enjie convertible bonds”, the company will not withhold and pay income tax, and will distribute interest of 6.00 yuan for every 10 bonds, and other bondholders will pay bond interest income tax by themselves.
3、 Interest payment rights and interests registration date, ex dividend date and interest payment date
According to the relevant provisions of the prospectus and the listing announcement, the creditor’s rights registration date, ex dividend date and interest payment date of Enjie convertible bonds are as follows:
1. Creditor’s rights registration date: Thursday, February 10, 2022;
2. Ex dividend date: Friday, February 11, 2022;
3. Interest payment date: Friday, February 11, 2022.
4、 Object of this interest payment
The object of this interest payment is all the holders of “Enjie convertible bonds” registered in China Clearing Shenzhen Branch after the closing of Shenzhen Stock Exchange on the afternoon of February 10, 2022 (the date is the creditor’s right registration date).
5、 Bond interest payment method
The company will entrust CSDCC Shenzhen Branch to make this interest payment and transfer the funds for interest payment to the bank account designated by CSDCC Shenzhen Branch. After receiving the payment, CSDCC Shenzhen Branch will transfer the interest of “Enjie convertible bonds” to the corresponding interest payment network through the capital settlement system (the business department of the securities company designated by the bondholder or other institutions recognized by CSDCC Shenzhen Branch).
6、 Notes on the payment of corporate bond interest income tax by the interest payment object this time
1. Notes on individual payment of corporate bond interest income tax
According to the individual income tax law of the people’s Republic of China and other relevant tax regulations and documents, the bondholders of individual bonds (including securities investment funds) shall pay individual income tax on the interest of corporate bonds, and the tax rate is 20% of the interest amount. According to the notice of the State Administration of Taxation on strengthening the withholding and payment of individual income tax on corporate bond interest (Guo Shui Han [2003] No. 612), the individual income tax on bond interest of this period is uniformly withheld and paid by each interest payment outlet when paying interest to bondholders and stored locally.
2. Explanation of non resident enterprises paying corporate bond interest income tax
According to the notice on enterprise income tax and value-added tax policies for overseas institutions investing in the domestic bond market (CS [2018] No. 108), from November 7, 2018 to November 6, 2021, the bond interest income obtained by overseas institutions investing in the domestic bond market is temporarily exempted from enterprise income tax and value-added tax; According to the announcement on the continuation of the enterprise income tax and value-added tax policies for overseas institutional investors investing in the domestic bond market (Announcement No. 34 of the Ministry of Finance and the State Administration of Taxation, 2021), the implementation period of the policy of exemption from enterprise income tax and value-added tax on bond interest income obtained by overseas institutional investors investing in the domestic bond market will be extended to December 31, 2025. Therefore, the current bond interest obtained by the bondholders of non resident enterprises (including QFII and rqfii) of the current bond is temporarily exempted from corporate income tax. The scope of the above temporary exemption from enterprise income tax does not include the bond interest actually connected with the institutions and sites established by overseas institutions in China.
3. Notes on other bondholders’ payment of corporate bond interest income tax
The bond interest income tax of other bondholders shall be paid by themselves.
7、 Contact information
Consulting department: Securities Department
Contact: Yu Xue
Tel: 0877-8888661
mail box: [email protected].
8、 Documents for future reference
1. China Clearing Shenzhen Branch confirms the documents related to the specific schedule of interest payment.
It is hereby announced.
Yunnan Energy New Material Co.Ltd(002812) board of directors January 27, 2002
