New Middle Base pre-deficit accounting methods or with two-level market operation

January 31, the Shenzhen stock, said the new middle base (000972. SZ) As a result of the company's share price may have a greater impact on matters, suspended from January 31. As of yesterday has not been repeated the card, the reporter repeatedly call the company phone and Dong secret phone, no answer.　　One source said in the fourth quarter of last year, the company sold two of the North New road and bridge equity profit of nearly 300 million yuan, but the company still forecast on January 29 will be a loss of 250 million to 350 million yuan, is apparently not the last year in the four quarter of the sale of equity income into the 2010 financial, which is the reason for its　　According to the company's third quarterly bulletin, the company in the first three quarters of the loss of nearly 250 million yuan, and some analysts believe that the benefit of the tomato paste price rebound, the company last year in the fourth quarter, will be profitable, therefore, if taken into account for reducing the benefits of the new bridge, the company should be January 31, the Shenzhen stock advisory said, as a result of the new middle base may have a greater impact on the share price, there is no public disclosure of the major issues, according to the Shenzhen Stock Exchange stock Listing rules, the company's application, the company's new stocks from January 31, 2011 opened to suspend business, pending the company published the relevant notice after the board.　　Reporters in the opening hours after the day, many times to call the company phone but no answer, call Dong Secret phone, it has been shut down. Reporter inquires The notice found that in the fourth quarter of last year, the new base two times to sell the North New road and bridge shares, access to investment income of 299.5 million yuan. The company originally owned 28.116 million shares of the North New Road and bridge, lifted on November 11, 2010. According to the company's announcement, the new 9.4725 million shares sold on November 19, 2010, the average price in 20.95 yuan, the company also sold 9.4725 million shares on December 3, 2010, the average price at 21.64 yuan. The company sold two times and gained a total investment income of 299.5 million yuan. And the company 2010 years ago three quarter loss but 250 million yuan, therefore, at the end of last year, two announced the reduction of North New Road and bridge, the market is generally expected to achieve the 2010.　　However, on January 29, 2011, the company unexpectedly issued a notice, expected to 2010 large losses, attributable to the parent company of listed companies net profit of 350 million to 250 million yuan. In this respect, the company announcement explained that, the loss mainly lies in 2010 international market big Barrel tomato sauce price continues to be in the doldrums. Combined with severe weather conditions in 2010, tomato raw materials supply tight, raw material prices rose sharply, the cost of tomato sauce significantly increased, resulting in 2010 net profit of the company from a year ago a sharp decline.　　The announcement also noted that prices rebounded in the fourth quarter of last year, but at a slow pace. Great Wall Securities analyst Wang Ping Togo published a report that the company's main products for ketchup, of which large barrels of paste and small packaging products accounted for 34.48% and 43.47% of operating income, accounting for 79.95% and 17.36% of gross profit (2009 data). Raw Eggplant Global Fertility, more than 4.7 million tons, the price of ketchup continued to fall, the price from the beginning of 2009 1100 dollars/barrel fell to last May at the end of 550 dollars/barrel. In the second half of last year, the price of ketchup rebounded. Affected by the weather, the raw material eggplant season to reduce global production (due to the history of rare cold wave snow disaster, China's Xinjiang, Inner Mongolia and other regions postponed 15 days of planting).　　The World Tomato Industry association again last October cut global, Chinese production, ketchup prices began to rebound, the new sauce quote last December for 900 dollars/barrel (ketchup can be kept for two years, the old sauce is lower than the new sauce 50~100 USD/ton). Bohai Securities analyst Wu Li analysis that, as the price of ketchup further rebound, according to corporate accounting standards, the first half of 2010, the depreciation of the inventory of 75 million yuan should be washed back at the end of 2010. As of the end of November last year, the company stock of nearly 70,000 tons, 2010 new sauce production 200,000 tons, the company's product weighted average cost of only 710 U.S. dollars, to the current 850 U.S. dollar price conservative to calculate, assuming the fourth quarter of last year sales 100,000 tons.　　The fourth quarter will produce a net operating profit of more than 30 million yuan. The losses were mainly concentrated in the first three quarters of last year, as prices rebounded in the four quarter last year. And from the company's 2010-year performance deficit, the company's sales in the last four quarter of the North New Road and bridge is likely to be not counted on the results of last year. Some analysts said that the new middle-base of the two income at present did not put into the 2010 annual performance, so the SSE was forced to suspend business. The analyst said that this in the market, is a common tactic, in the company's low performance, the performance of hard down, to suppress the stock price, and then when the performance turned good, hard upward to do the share price, and then the stock price well to match the two-tier market operation.　　But that statement is not yet confirmed. Wu Li that, as a result of the global tomato paste production in 2010, the 2011 Chinese tomato planting area decreased by more than 20% more likely, ketchup has entered a new cycle of rising. This is very similar to the supply and demand situation at the end of 2007 to the beginning of 2008. At the beginning of December 2007 ~2008 year February, the company's share price rose from 9 yuan to 18 yuan. In 3 months, the new Chinese base share price doubled. Will history repeat itself this time?