SD HEAD(SZ:002810) Zheng Quan Zhi Xing·2025-06-25 17:13Core Viewpoint - The announcement details the interest payment for the convertible bonds issued by Shandong Heda Group Co., Ltd., specifying the interest rates, payment dates, and tax implications for bondholders [1][4][6]. Group 1: Bond Details - The convertible bonds, referred to as "Heda Convertible Bonds," have a face value of 1,000 yuan, with an interest payment of 5.00 yuan per 10 bonds (including tax) for the second year [1][4]. - The interest rates for the bonds are structured as follows: 1.00% for the third year, 1.50% for the fourth year, 2.00% for the fifth year, and 3.00% for the sixth year [1][4]. - The interest payment period for the current year is from July 3, 2024, to July 2, 2025, with the payment made within five trading days after the interest payment date [4][5]. Group 2: Tax Implications - Individual bondholders and securities investment funds will have a 20% tax rate deducted from their interest income, resulting in an actual payment of 4.00 yuan per 10 bonds [4][6]. - Qualified foreign institutional investors (QFII and RQFII) are exempt from corporate income tax and value-added tax, receiving the full interest amount of 5.00 yuan per 10 bonds [4][6]. - Other bondholders are responsible for paying their own interest income tax, as the company will not withhold taxes for them [4][6]. Group 3: Payment Process - The company will entrust China Securities Depository and Clearing Corporation Limited Shenzhen Branch to handle the interest payment process [5][6]. - The interest will be transferred to designated bank accounts, and the payment will be made through the settlement system to the respective payment points chosen by the bondholders [5][6].