又有上市(shi)公司陷入(ru)違(wei)規擔(dan)保!
3月26日晚間,央企(qi)中節能(neng)集團旗下光伏業務(wu)上市平(ping)臺太陽能(neng)(000591,SZ)公告(gao)稱(cheng)(cheng),公司(si)三級子公司(si)中節能(neng)太陽能(neng)(酒泉)發電有限公司(si)(下稱(cheng)(cheng)“太陽能(neng)酒泉公司(si)”)存在違規(gui)對外擔(dan)保,且違規(gui)擔(dan)保金額達9875萬元(yuan)。
記者進(jin)一步(bu)研究發現(xian),此次(ci)擔保對象中海陽(yang)公(gong)司(si)(si)是一家(jia)(jia)新三板掛牌公(gong)司(si)(si),且這家(jia)(jia)公(gong)司(si)(si)近期危機重(zhong)重(zhong),已被法院裁定(ding)進(jin)入破產(chan)程(cheng)序。截至公(gong)告日,中海陽(yang)公(gong)司(si)(si)尚欠商洛比(bi)亞迪實業有(you)限公(gong)司(si)(si)(下稱(cheng)“商洛比(bi)亞迪公(gong)司(si)(si)”)貨款6900萬元(yuan),占公(gong)司(si)(si)最(zui)近一期經審計凈資產(chan)的比(bi)例為0.57%。
針對上述違規擔(dan)保事項,3月(yue)27日,深交所火速向(xiang)公司(si)發來關(guan)注函(han)。
違規擔保對象欠比亞迪錢
太(tai)陽(yang)(yang)(yang)能(neng)以太(tai)陽(yang)(yang)(yang)能(neng)光伏電站的投資運營為主(zhu),主(zhu)要產(chan)品為電力,該產(chan)品主(zhu)要出售給國家電網;同時,公司還從事(shi)太(tai)陽(yang)(yang)(yang)能(neng)電池組(zu)件的生產(chan)銷售,組(zu)件產(chan)品主(zhu)要用于對外(wai)銷售。
3月26日晚間(jian),太陽能(neng)方面曝出違規擔(dan)保事項,而(er)直接進行違規擔(dan)保的主(zhu)體是(shi)太陽能(neng)酒泉公司。太陽能(neng)間(jian)接持有其100%的股份(fen)。
此次違規擔(dan)保事項可以追溯至2016年(nian)6月。當(dang)時,太陽(yang)能酒泉(quan)公司與商(shang)洛(luo)比(bi)亞迪公司、中海(hai)陽(yang)公司簽訂了《中節能玉門昌馬三期25兆瓦并網光(guang)伏發電項目電池組(zu)件購(gou)銷(xiao)合(he)同》,為(wei)(wei)中海(hai)陽(yang)公司從商(shang)洛(luo)比(bi)亞迪公司采購(gou)組(zu)件提供(gong)連帶(dai)責(ze)任擔(dan)保,合(he)同總金額為(wei)(wei)人民幣9875萬元。
綜上來說,太陽能是(shi)光伏項(xiang)目業主單位,中(zhong)海陽公司是(shi)EPC承包方,太陽能在(zai)工程建設中(zhong)為承包商擔保(bao)“背書”。
出于何種考慮,太陽能酒(jiu)泉(quan)公(gong)(gong)(gong)(gong)司為(wei)中海陽公(gong)(gong)(gong)(gong)司提(ti)供高達9875萬元(yuan)(yuan)的連(lian)帶責任擔保?太陽能3月26日(ri)公(gong)(gong)(gong)(gong)告中并未(wei)提(ti)及詳細原(yuan)因。從公(gong)(gong)(gong)(gong)告來看,上市公(gong)(gong)(gong)(gong)司與(yu)中海陽公(gong)(gong)(gong)(gong)司無關聯關系,違(wei)規擔保金額(e)占(zhan)2017年經審(shen)計凈資產(chan)的比例0.82%。擔保期為(wei)主債(zhai)務履行(xing)期屆滿之日(ri)起2年。截至公(gong)(gong)(gong)(gong)告日(ri),中海陽公(gong)(gong)(gong)(gong)司尚欠商洛比亞迪公(gong)(gong)(gong)(gong)司貨款6900萬元(yuan)(yuan),占(zhan)公(gong)(gong)(gong)(gong)司最近一經審(shen)計凈資產(chan)的比例為(wei)0.57%。
商洛比亞(ya)迪(di)公司(si)正是(shi)比亞(ya)迪(di)(002594,SZ)的子公司(si)。
對于此次擔保,太(tai)陽能(neng)(neng)(neng)公(gong)(gong)告中稱,根(gen)據相關規定,上述擔保事項應(ying)當經(jing)(jing)過太(tai)陽能(neng)(neng)(neng)總(zong)經(jing)(jing)理辦(ban)公(gong)(gong)會(hui)審(shen)議(yi)批(pi)準(zhun)后,報(bao)董事會(hui)審(shen)議(yi)批(pi)準(zhun)并披露,太(tai)陽能(neng)(neng)(neng)酒泉公(gong)(gong)司未履行(xing)太(tai)陽能(neng)(neng)(neng)公(gong)(gong)司規定的上報(bao)及審(shen)批(pi)程序。
太陽(yang)能表示,上(shang)述(shu)擔保(bao)(bao)事(shi)項(xiang)不存在“公司向(xiang)控股(gu)股(gu)東或(huo)者(zhe)其關聯人提供資(zi)金或(huo)者(zhe)違反規定程序對外(wai)提供擔保(bao)(bao)且情(qing)形嚴重的”情(qing)形,不需要提請(qing)深交(jiao)所對公司股(gu)票實行(xing)(xing)其他風險(xian)警示。不過(guo),上(shang)述(shu)違規擔保(bao)(bao)行(xing)(xing)為存在被擔保(bao)(bao)權(quan)人行(xing)(xing)使(shi)擔保(bao)(bao)權(quan),從而造(zao)成損失的風險(xian)。
擔保對象進入破產程序
2016年(nian)的違規(gui)擔保事(shi)項為何至(zhi)近(jin)期才被發(fa)現(xian)?按(an)照太陽能的說法,此次發(fa)現(xian)問題緣于“近(jin)期梳理公(gong)司及(ji)合并報表范圍(wei)內(nei)的子公(gong)司對外擔保的情(qing)況”。
事實上(shang),擔保對象中(zhong)海陽公(gong)(gong)(gong)司(si)正(zheng)面臨重(zhong)重(zhong)危機(ji),且(qie)早于去年(nian)底(di)已現端倪。2018年(nian)12月,中(zhong)海陽公(gong)(gong)(gong)司(si)公(gong)(gong)(gong)告(gao)(gao),因為相(xiang)(xiang)關義務未履(lv)行,公(gong)(gong)(gong)司(si)已被(bei)納入失信被(bei)執行人,且(qie)董(dong)事長(chang)薛晨光也(ye)被(bei)出具(ju)限(xian)(xian)(xian)制消(xiao)費(fei)(fei)令。而此后不久,公(gong)(gong)(gong)司(si)公(gong)(gong)(gong)告(gao)(gao)稱實際控制人薛黎明(ming)也(ye)被(bei)法院出具(ju)限(xian)(xian)(xian)制消(xiao)費(fei)(fei)令。不過(guo)至2019年(nian)1月底(di),中(zhong)海陽公(gong)(gong)(gong)司(si)公(gong)(gong)(gong)告(gao)(gao)稱,關于薛黎明(ming)的限(xian)(xian)(xian)制消(xiao)費(fei)(fei)相(xiang)(xiang)關信息已被(bei)撤銷。
不過(guo)時至目(mu)前,中(zhong)海(hai)陽公(gong)(gong)(gong)司(si)(si)仍深陷困境。作(zuo)為中(zhong)海(hai)陽公(gong)(gong)(gong)司(si)(si)的主辦券商,華泰證(zheng)券2019年2月28日(ri)曾公(gong)(gong)(gong)告稱,中(zhong)海(hai)陽公(gong)(gong)(gong)司(si)(si)近日(ri)收到(dao)法(fa)院于(yu)2019年2月26日(ri)出(chu)具的民事裁定受(shou)理(li)書(shu),法(fa)院裁定受(shou)理(li)申(shen)請(qing)人高宏對公(gong)(gong)(gong)司(si)(si)的破(po)產清算(suan)申(shen)請(qing),且裁定公(gong)(gong)(gong)司(si)(si)立即進入破(po)產程(cheng)序(xu)。
至2019年3月14日(ri),華泰證券(quan)再(zai)次(ci)公(gong)(gong)告稱(cheng),于近期對中(zhong)海(hai)陽公(gong)(gong)司進行了現(xian)場檢查。因尚未(wei)指定破產清(qing)算管理(li)人(ren),公(gong)(gong)司被(bei)限制使用(yong)公(gong)(gong)章、相(xiang)關人(ren)員被(bei)限制代(dai)表公(gong)(gong)司簽字、出具與公(gong)(gong)司相(xiang)關的材料,華泰證券(quan)尚未(wei)取得本次(ci)現(xian)場檢查的所需的材料。
不(bu)過,根據訪談結(jie)果,華泰(tai)證券提示(shi)稱,因(yin)公(gong)司對(dui)外出具文件在(zai)用印前需要法院(yuan)審閱同意,因(yin)此公(gong)司信息披露(lu)可(ke)能(neng)(neng)存在(zai)不(bu)及時(shi)的風險。同時(shi),公(gong)司可(ke)能(neng)(neng)存在(zai)多(duo)項(xiang)應披露(lu)未(wei)披露(lu)事(shi)項(xiang),包括可(ke)能(neng)(neng)存在(zai)訴訟(song)糾(jiu)紛等。
就此(ci)次(ci)違規擔保(bao)相關(guan)問題,3月27日,記者致電太陽能(neng)董秘(mi)辦并發送采(cai)訪郵件(jian),截至發稿時(shi)未收到回復(fu)。而太陽能(neng)公告(gao)中稱,公司后續將(jiang)通過采(cai)取包括但不限于與(yu)債(zhai)權人、被擔保(bao)人積極協商解(jie)除(chu)擔保(bao)、債(zhai)務(wu)(wu)人清償債(zhai)務(wu)(wu)、處置(zhi)資產等有效(xiao)措施妥善解(jie)決上(shang)述違規對外(wai)擔保(bao)問題。
針對此次違規(gui)擔保,3月(yue)27日,深(shen)交所火速向公司(si)發來關注函,主要關注了中海陽(yang)公司(si)的(de)基(ji)本情況,包括但(dan)不限于基(ji)本信(xin)息(xi)、相關的(de)產權及控(kong)制關系(xi)以及最近三年的(de)主要財務指標和最新(xin)的(de)信(xin)用等級狀(zhuang)況等。