Announcement on Interest Payment of Corporate Bonds (Phase II) in 2013
Release time:
2020-07-31
股票代码:600668 股票简称:尖峰集团 公告编号:临2018-030
债券简称:13尖峰02 债券代码:122344
浙江尖峰集团股份有限公司
2013年公司债券(第二期)付息公告
本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
重要内容提示:
l 债权登记日:2018年11月19日
l 债券付息日:2018年11月20日
浙江尖峰集团股份有限公司(以下简称“发行人”)于2014年11月20日发行的浙江尖峰集团股份有限公司2013年公司债券(第二期)(以下简称“本期债券”)将于2018年11月20日开始支付2017年11月20日至2018年11月19日期间的利息。为保证付息工作的顺利进行,方便投资者及时领取利息,现将有关事宜公告如下:
一、本期债券基本情况
1、债券名称:浙江尖峰集团股份有限公司2013年公司债券(第二期)。
2、债券简称及代码:13尖峰02,代码122344
3、发行人:浙江尖峰集团股份有限公司
4、发行规模:本期债券发行总额为人民币3亿元。根据《浙江尖峰集团股份有限公司公开发行公司债券(第二期)募集说明书》中所设定的投资者回售选择权条款,本期债券在回售登记期(2017年10月13日至2017年10月19日)进行回售申报登记,有效登记数量为46,300手,回售金额为4,630万元。2017年11月20日,公司已经支付了回售款,公司本期债券余额为25,370万元。
5、债券期限:本期债券的期限为5年(附第3年末发行人上调票面利率选择权和投资者回售选择权)。
6、债券发行批准机关及文号:中国证券监督管理委员会证监许可[2013]595号文件批准发行。
7、债券形式:实名制记账式
8、债券利率:本期债券票面利率为5.09%,采用单利按年计息,不计复利。每年付息一次,到期一次还本,最后一期利息随本金的兑付一起支付。
9、计息期限:本期债券计息期限自2014年11月20日至2019年11月19日止;若投资者行使回售选择权,则回售部分债券的计息期限自2014年11月20日至2017年11月19日止。
10、付息日:本期债券付息日为2015年至2019年每年的11月20日;若投资者行使回售选择权,则回售部分债券的付息日为2015年至2017年每年的11月20日(上述付息日如遇法定节假日,则顺延至下一个工作日;每次付息款项不另计利息)。
11、兑付日:本期债券兑付日为2019年11月20日;若投资者行使回售选择权,则回售部分债券的兑付日为2017年11月19日(上述兑付日如遇法定节假日,则顺延至下一个工作日,每次兑付款项不另计利息)。
12、信用级别:经联合信用评级有限公司综合评定,本期公司债券信用等级为AA+,发行人主体信用等级为AA。
13、上市时间和地点:本期债券于2014年12月11日在上海证券交易所上市交易。
14、负责债券登记、托管、委托债券派息和兑付的机构:中国证券登记结算有限责任公司上海分公司。
二、本次付息方案
根据公司《浙江尖峰集团股份有限公司公开发行公司债券(第二期)募集说明书》和《浙江尖峰集团股份有限公司2013年公司债券(第二期)票面利率公告》的约定,本期债券的票面利率为5.09%,每手“13尖峰02”(面值人民币1,000元)实际派发利息为人民币50.90元(含税)。扣税后个人投资者、证券投资基金个人投资者实际每手派发利息为40.72元;扣税后境外机构投资者、人民币境外机构投资者(以下简称“QFII、RQFII”)等非居民企业(其含义同《中华人民共和国企业所得税法》)债券持有人实际每手派发利息为人民币45.81元。
三、债权登记日及付息日
1、债权登记日:2018年11月19日
3、债券付息日:2018年11月20日
四、本次付息对象
本次付息对象为截止2018年11月19日下午上海证券交易所收市后,在中国证券登记结算有限责任公司上海分公司(以下简称“中证登上海分公司”)登记在册的全体“13尖峰02”公司债券的持有人。2018年11月19日买入本期债券的投资者,享有本次派发的利息;2018年11月19日卖出本期债券的投资者,不享有本次派发的利息。
五、付息方法
(1)本公司已与中证登上海分公司签订了《委托代理债券兑付、兑息协议》,委托中证登上海分公司进行债券兑付、兑息。公司将在发放日前第二个交易日16:00前将本期债券利息足额划付至中证登上海分公司指定的银行账户。如本公司未按时足额将债券兑息资金划入中证登上海分公司指定的银行账户,则中证登上海分公司将根据协议终止委托代理债券兑息服务,后续兑息工作由本公司自行负责办理,相关实施事宜以本公司的公告为准。
(2)中证登上海分公司在收到款项后,通过资金结算系统将债券利息划付给相应的兑付机构(证券公司或中证登上海分公司认可的其他机构),投资者于兑付机构领取债券利息。
六、关于投资者缴纳本期债券利息所得税的说明
(一)关于向个人投资者征收公司债券利息所得税的说明
根据《中华人民共和国个人所得公司税法》以及其他相关税收法规和文件的规定,本期债券个人投资者(包括证券投资基金个人投资者)应缴纳公司债券个人利息收入所得税。征税税率为利息额的20%,每手“13尖峰02”面值1,000元实际派发利息为40.72元(税后)。本期债券利息个人所得税将统一由各兑付机构负责代扣代缴并直接向各兑付机构所在地的税务部门缴付。如各付息网点未履行上述债券利息个人所得税的代扣代缴义务,由此产生的法律责任由各付息网点自行承担。
本期债券的个人利息所得税征缴说明如下:
1、纳税人:本期债券的个人投资者;
2、征税对象:本期债券的利息所得;
3、征税税率:按利息额的20%征收;
4、征税环节:个人投资者在兑付机构领取利息时由兑付机构一次性扣除;
5、代扣代缴义务人:负责本期债券付息工作的各兑付机构。
6、本期债券利息税的征管部门:各兑付机构所在地的税务部门。
(二)关于向居民企业征收企业债券利息所得税的说明
根据《中华人民共和国企业所得税法》以及其他相关税收法规和文件的规定,对于持有本期债券的居民企业,其债券利息所得税自行缴纳。每手“13尖峰02”面值1,000元实际派发利息为50.90元(含税)。
(三)关于向非居民企业征收企业债券利息所得税的说明
对于持有本期债券的合格境外机构投资者等非居民企业(其含义同《中华人民共和国企业所得税法》),根据2008年1月1日起施行的《中华人民共和国企业所得税法》及其实施条例、2009年1月1日起施行的《非居民企业所得税源泉扣缴管理暂行办法》(国税发[2009]3号)以及2009年1月23日发布的《关于中国居民企业向QFII支付股息、红利、利息代扣代缴企业所得税有关问题的通知》(国税函[2009]47号)等规定,非居民企业取得的发行人本期债券利息应当缴纳10%的企业所得税,中国证券登记结算有限责任公司上海分公司将按10%的税率代扣相关非居民企业上述企业所得税,再向非居民企业派发债券税后利息,将税款返还债券发行人,然后由债券发行人向当地税务部门缴纳。
(三)其他投资者缴纳公司债券利息所得税的说明
对于本期债券其他投资者,其债券利息所得税自行缴纳。
七、本期债券付息的相关机构
1、发行人:浙江尖峰集团股份有限公司
住所:浙江省金华市婺江东路88号
法定代表人:蒋晓萌
联系人:朱坚卫、周恒斌
联系电话:0579-82320582、82324699
传真:0579-82320582、82324699
2、主承销商、债券受托管理人:浙商证券股份有限公司
法定代表人:吴承根
住所:杭州市江干区五星路201号
联系人:华佳、马岩笑
联系电话:0571-87902082、87903124
传真:0571-87903239
3、托管人:中国证券登记结算有限责任公司上海分公司
地址:上海市陆家嘴东路166号中国保险大厦3层
联系人:徐瑛
电话:021-68870114
传真:021-68875802
邮政编码:200120
特此公告。
浙江尖峰集团股份有限公司
2018年11月13日
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