Lin Yang Energy (601222) issued an announcement on the evening of March 23, according to the 2015 annual “Opinions on Promoting the Transformation and Upgrading of the Industrial Economy of the City†and “Several Policy Measures on the Stable Growth of the City in 2015†and other relevant incentive policies. The company has recently received a total of 16 million yuan from the Qidong Development and Reform Commission to promote subsidies for photovoltaic chain development and other subsidies.
At present, the subsidy fund has not yet arrived. According to the relevant provisions of the "Accounting Standards for Business Enterprises No. 16 - Government Subsidy", the above-mentioned subsidies related to income are included in the current profits and losses; if they are related to assets, they are recognized as deferred income, from the time when long-term assets are available for use, according to long-term assets. It is expected that the deferred income will be transferred to the current profit and loss. The company will conduct relevant accounting treatment in a timely manner according to the type of subsidy. The specific accounting treatment will be based on the results of the annual audit of the accountant. The acquisition of the above subsidy will have a positive effect on the company's business performance in the first quarter of 2016 and 2016. influences.
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