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兰花科创(600123.SH):拟调整所属煤矿安全费提取标准

Shanxi Lanhua Sci-Tech Venture (600123.SH): Proposed adjustment of the standard for extracting coal mine safety fees.

Gelonghui Finance ·  Oct 10 17:08

On October 10, Gelonhui reported that shanxi lanhua sci-tech venture (600123.SH) announced on November 21, 2022, that the Ministry of Finance and the Ministry of Emergency Management issued the "Administrative Measures for Extracting and Using Enterprise Safety Production Costs" (Cai Zi [2022] No. 136), adjusting the safety cost extraction standards for coal enterprises. The adjusted extraction standards are as follows: for coal (rock) and gas (carbon dioxide) outstanding mines and ground pressure mines, 50 yuan per ton of coal; for high-gas mines, hydrogeological and complex hydrogeological type mines, easily combustible coal mines, 30 yuan per ton of coal; for other shaft mining, 15 yuan per ton of coal; for open-pit mines, 5 yuan per ton of coal. According to the above policy requirements and in conjunction with the actual situation of the enterprise, the Board of Directors agreed that starting from July 1, 2024, the company's coal mining enterprises will extract safety costs according to the new standards: 50 yuan per ton of coal will be extracted for outstanding coal (rock) and gas (carbon dioxide) mines, 30 yuan per ton of coal for high-gas mines, and 15 yuan per ton of coal for other mines. In accordance with "Enterprise Accounting Standard No. 28—Changes in Accounting Policies, Accounting Estimates, and Error Corrections," this adjustment of safety cost extraction standards for affiliated coal mines is considered a change in accounting estimates, using prospective application, without the need to retrospectively adjust the disclosed financial statements, and will not affect the company's financial position and operating results in previous years. It is estimated that this change in accounting estimates will increase the company's profit for the year 2024 by approximately 87 million yuan, with the specific amount subject to the financial statements audited in 2024.

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