天合光能股份有限公司关于“天23转债”付息的公告

Core Viewpoint - The announcement details the interest payment schedule for the convertible bonds issued by Trina Solar Limited, indicating the bond's interest rates and payment dates [2][4][9]. Group 1: Convertible Bond Issuance - Trina Solar issued 88,647,510 convertible bonds with a total fundraising amount of RMB 886,475,100, with a maturity period from February 13, 2023, to February 12, 2029 [2][3]. - The bond has a tiered interest rate structure: 0.30% for the first year, 0.50% for the second year, 1.00% for the third year, 1.50% for the fourth year, 1.80% for the fifth year, and 2.00% for the sixth year [2][3]. Group 2: Interest Payment Details - The interest payment for the third year will be calculated based on a rate of 1.00%, resulting in a payment of RMB 1.00 per bond (including tax) [9][10]. - The interest payment dates are set as follows: the bondholder registration date is February 12, 2026, the ex-dividend date is February 13, 2026, and the payment date is also February 13, 2026 [5][10]. Group 3: Tax Implications - Individual investors are subject to a 20% tax on interest income, resulting in a net payment of RMB 0.80 per bond after tax [13]. - Non-resident enterprises will be exempt from corporate income tax on the bond interest income from January 1, 2026, to December 31, 2027, allowing them to receive the full RMB 1.00 per bond [14].