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资本动态 | "卖企鹅保壳"闹剧刚消停，*ST圣亚又出事！原高管涉背信损害公司利益，公司已报案_企业动态_财经网

资本动态 | "卖企鹅保壳"闹剧刚消停，*ST圣亚又出事！原高管涉背信损害公司利益，公司已报案_企业动态_财经网
caijing.com.cn - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from caijing.com.cn Daily Mail and Mail on Sunday newspapers.

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被"除名"的"野蛮人"：一个私募大鳄的崛起与"退场"- CFi.CN 中财网

被“除名”的“野蛮人”：一个私募大鳄的崛起与“退场” ....

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卖企鹅保壳不成反被*ST，大连圣亚一年内股价腰斩 _财经精选_财经网 - CAIJING.COM.CN

卖企鹅保壳不成反被*ST，大连圣亚一年内股价腰斩 _财经精选_财经网 - CAIJING.COM.CN
caijing.com.cn - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from caijing.com.cn Daily Mail and Mail on Sunday newspapers.

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大连圣亚被上交所实施退市风险警示，有私募基金被埋 _ 证券时报网

鉴于此，根据《股票上市规则》第13.3.2条、第13.3.5条等规定，上交所作出了对大连圣亚股票实施退市风险警示的决定。
2.为啥认定应当扣除企鹅销售相关营业收入的依据?
之所以认定应当扣除与企鹅销售相关营业收入，主要基于如下3项事实：
一是企鹅销售收入确认依据不充分。对于出售生物资产能否确认收入，现行《企业会计准则》有明确和严格的规定。公司出售的生物资产，属于消耗性生物资产的，可以确认收入；属于生产性生物资产的，不能确认收入。大连圣亚在问询函回复中称，2020年第四季度，将企鹅分为消耗类企鹅和生产类企鹅，分别对应暂养区企鹅和展示区企鹅，并据此进行会计处理。出售展示区企鹅直接确认资产处置收益，出售暂养区企鹅确认存货销售收入。大连圣亚在2020年前三季度，均将企鹅销售所得直接确认资产� ....

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大连圣亚遭上交所*ST，私募磐京基金持股超2400万股_股市直播_市场_中金在线

企鹅销售“凑”业绩，大连圣亚获上交所实施退市风险警示
　　但值得注意的是，上交所依据监管职责对公司年度报告进行了审核，发现公司曾分别于2021年1月30日、4月28日和4月29日3次披露可能被实施退市风险警示的提示公告，明确预计主营业务收入低于人民币1亿元。
　　对于营业收入大幅增长，大连圣亚称，新增收入主要来源于企鹅销售。
　　据悉，上交所在多次问询并实施现场检查，公司均未能提供充分证据证实相关收入的会计核算符合《企业会计准则》的规定，未能证实相关收入属于与公司主营业务有关的业务收入。同时，大连圣亚年审会计师中兴财光华会计师事务所于2021年7月13日出具《关于大连圣亚旅游控股股份有限公司2020年度营业收入扣除事项的专项核查意见》认定，公司2020年度营业收入中应当扣除当年新增销售 ....

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