晶澳科技: 关于可转换公司债券2025年付息公告

Core Points - The company will pay the second-year interest on the convertible bonds "Jingao Convertible Bonds" on July 18, 2025, at a rate of RMB 4.00 per 10 bonds, including tax [1][4] - The bond's face value is RMB 1,000.00, and the interest rates for the subsequent years are structured as follows: 0.20% for the first year, 0.40% for the second year, 0.60% for the third year, 1.50% for the fourth year, 1.80% for the fifth year, and 2.00% for the sixth year [1][2][4] - The interest payment will be made to all bondholders registered by the close of trading on July 17, 2025 [4][5] Summary of Key Information Convertible Bond Details - The company issued 89,603,077 convertible bonds with a face value of RMB 100 each on July 18, 2023 [2] - The bonds will pay interest annually, with the first interest payment scheduled for July 18, 2024 [2][3] Interest Calculation and Payment - The annual interest is calculated using the formula I = B × i, where I is the annual interest amount, B is the total face value held by the bondholder, and i is the applicable interest rate for that year [3] - The interest payment date is the same as the anniversary of the bond issuance, and if it falls on a holiday, it will be postponed to the next trading day [3] Taxation on Interest Income - Bondholders are responsible for paying a personal income tax on the interest income at a rate of 20% [5][6] - Non-resident enterprises are temporarily exempt from corporate income tax and value-added tax on the interest income until December 2025 [6]