CNANO(SH:688116) Shang Hai Zheng Quan Bao·2026-01-19 19:27Core Viewpoint - The announcement details the interest payment schedule for the convertible bonds issued by Jiangsu Tiannai Technology Co., Ltd., highlighting key dates and financial terms related to the bond issuance and interest payments [1][2][5]. Group 1: Bond Issuance Overview - The company issued 8.3 million convertible bonds on January 27, 2022, with a total value of 830 million yuan [2][3]. - The bonds have a six-year term, maturing on January 26, 2028, with a tiered interest rate structure starting at 0.30% in the first year and reaching 2.00% in the sixth year [2][4]. Group 2: Interest Payment Details - The interest payment for the fourth year will cover the period from January 27, 2025, to January 26, 2026, with a coupon rate of 1.50%, resulting in a payment of 15 yuan per bond (for a face value of 1,000 yuan) [8][10]. - The interest payment date is set for January 27, 2026, with the record date for bondholders being January 26, 2026 [9][10]. Group 3: Tax Implications - Individual investors are subject to a 20% tax on interest income, resulting in a net payment of 1.20 yuan per bond after tax [11][12]. - Non-resident enterprises are exempt from corporate income tax on the interest income for this bond period, allowing them to receive the full interest amount of 1.50 yuan per bond [12].