Securities code: 002614 stock abbreviation: Xiamen Comfort Science & Technology Group Co.Ltd(002614) Announcement No.: 2022-07 bond Code: 128097 bond abbreviation: Aojia convertible bond
Xiamen Comfort Science & Technology Group Co.Ltd(002614)
Announcement on interest payment of convertible corporate bonds in 2022
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without false records, misleading statements or major omissions.
Special tips:
1. "Aojia convertible bonds" will pay the second year's interest at face value on February 25, 2022, and the interest of every 10 "Aojia convertible bonds" (face value 1000 yuan) is 6.00 yuan (including tax);
2. Registration date of creditor's rights: February 24, 2022;
3. Ex dividend date: February 25, 2022;
4. Interest payment date: February 25, 2022;
5. Coupon rate of "Aojia 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. The creditor's right registration date of the interest payment of "Aojia convertible bonds" is February 24, 2022. Investors who buy and hold the bonds before February 24, 2022 (inclusive) are entitled to the interest distributed this time; Investors who sell the bonds on February 24, 2022 do not enjoy the interest distributed this time.
7. Value date of the next interest payment period: February 25, 2022
Xiamen Comfort Science & Technology Group Co.Ltd(002614) (hereinafter referred to as "the company") publicly issued 12 million convertible corporate bonds on February 25, 2020 (bond abbreviation: Aojia convertible bonds, bond Code: 128097). According to the relevant provisions of the prospectus for the public offering of convertible corporate bonds (hereinafter referred to as the "prospectus"), the interest will be paid once a year during the interest period of Aojia convertible bonds, and the company will pay the interest from February 25, 2021 to February 24, 2022 on February 25, 2022. The matters related to this interest payment are hereby announced as follows:
1、 Basic information of Aojia convertible bonds
1. Bond abbreviation: Aojia convertible bond
2. Bond Code: 128097
3. Number of convertible bonds issued: 120 million yuan (12 million pieces);
4. Issuance scale of convertible bonds: 120 million yuan (12 million pieces);
5. Listing place of convertible bonds: Shenzhen Stock Exchange;
6. Listing time of convertible bonds: March 18, 2020;
7. The starting and ending date of the existence of convertible bonds: February 25, 2020 to February 25, 2026;
8. The starting and ending dates of convertible bonds and convertible shares: September 2, 2020 to February 25, 2026; 9. Coupon rate of 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;
10. Term and method of interest payment:
(1) "Aojia 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 "Aojia convertible bonds", with a coupon rate of 0.60% from February 25, 2021 to February 24, 2022.
(2) Annual interest calculation
Annual interest refers to the current interest enjoyed by the holders of convertible corporate bonds for each full year from the first date of issuance of convertible corporate bonds according to the total face value of convertible corporate 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 convertible corporate bonds held by the holders of convertible corporate bonds issued this time on the date of interest payment creditor's rights registration in the interest bearing year (hereinafter referred to as "current year" or "each year");
i: The current year's coupon rate of convertible corporate bonds.
(3) Interest payment method
① The convertible corporate bonds issued this time adopt the interest payment method of paying interest once a year, and the starting date of interest calculation is the first day of issuance of convertible corporate 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 convertible corporate bonds issued this time. If the day is a legal holiday or rest day, it shall be postponed to the next working 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 convertible corporate bonds that apply for conversion into the company's shares before the registration date of interest paying creditor's rights (including the registration date of interest paying creditor's rights), 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 holders of convertible corporate bonds shall be borne by the holders.
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. Lead underwriter (sponsor): 901};
13. Guarantee of convertible corporate bonds: no guarantee is provided for the convertible bonds issued this time;
14. Credit rating and credit rating agency of convertible corporate bonds: Shanghai new century credit rating service Co., Ltd. (hereinafter referred to as "new century") has rated the "Aojia convertible bonds", and the main credit rating of the company is AA, and the credit rating of "Aojia convertible bonds" is AA. According to the tracking and rating report on Xiamen Comfort Science & Technology Group Co.Ltd(002614) public issuance of convertible corporate bonds (No.: new century tracking (2020) 100488) issued by new century on June 24, 2020, the main credit rating of the company is maintained at AA, the rating outlook is stable, and the credit rating of "Aojia convertible bonds" is maintained at AA.
The tracking rating report on Xiamen Comfort Science & Technology Group Co.Ltd(002614) public issuance of convertible corporate bonds (No.: new century tracking (2021) 100089) issued by new century on May 27, 2021 maintained the company's main credit rating as AA, the rating outlook as stable, and the credit rating of "Aojia convertible bonds" as AA. On October 22, 2021, new century decided to reduce the company's main credit rating from AA / stable to AA - / negative; At the same time, adjust the debt credit rating of "Aojia convertible bonds" to AA -.
2、 This interest payment scheme
According to the provisions of the prospectus, the current period is the second year of interest payment of "Aojia convertible bonds". The interest period is from February 25, 2021 to February 24, 2022. The coupon rate of the current period is 0.6%. The interest paid this time is 6.00 yuan (including tax) for every 10 bonds (face value 1000 yuan).
For individual investors and bondholders of securities investment funds who hold Aojia convertible bonds, 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 "Aojia convertible bonds", according to the provisions of the notice on enterprise income tax and value-added tax policies for overseas institutions investing in domestic bond market (CS [2018] No. 108), the enterprise income tax and value-added tax are temporarily exempted, and the actual interest is 6.00 yuan per 10 bonds; For other bondholders holding Aojia convertible bonds, the interest will be distributed at 6.00 yuan for every 10 bonds. Other bondholders will pay the bond interest income tax by themselves, and the company will not withhold and pay the income tax.
3、 The interest payment rights and interests registration date, ex dividend date and interest payment date
1. Creditor's rights registration date: Thursday, February 24, 2022
2. Ex dividend date: Friday, February 25, 2022
3. Interest payment date: Friday, February 25, 2022
4、 Object of this interest payment
The object of this interest payment is all holders of "Aojia convertible bonds" registered in China Clearing Shenzhen Branch after the closing of Shenzhen Stock Exchange on the afternoon of February 24, 2022 (the date is the creditor's rights 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 "Aojia 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 network 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 the enterprise income tax and value-added tax policies for overseas institutions investing in the domestic bond market (CS [2018] No. 108), the bond interest income obtained by overseas institutions investing in the domestic bond market will be temporarily exempted from enterprise income tax and value-added tax from November 7, 2018 to November 6, 2021; 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.
6、 Contact information
Consulting department: Securities Department of the company
Tel: 0592-3795739
Fax: 0592-3795724
mail box: [email protected].
7、 Documents for future reference
1. The Shenzhen Branch of China Securities Depository and Clearing Corporation Limited confirms the documents related to the specific schedule of interest payment.
It is hereby announced.
Xiamen Comfort Science & Technology Group Co.Ltd(002614) board of directors
February 18, 2022
