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Superb Summit International Group Ltd, which was targeted by short seller Muddy Waters, has agreed to repay debt owed to China State Shipbuilding Corp (CSSC) by issuing shares to a unit to the Chinese state-owned entity, Superb Summit said.
Timber supplier Superb Summit's unit Tianjin Libao racked up 197.8 million yuan ($31.7 million) of debt in the form of account payables to CSSC's unit China Shipbuilding, the company said in the statement to Hong Kong stock exchange.
China Shipbuilding is a strategic partner of Superb Summit and its unit Tianjin Libao is a supplier of energy products to China Shipbuilding, the statement added. The company did not disclose the terms of the share issue.
Muddy Waters in its November report questioned Superb Summit's balance sheet and the value of assets it owns. Muddy Waters founder Carson Block is a short-seller who has exposed accounting problems at a slew of Chinese firms.

Copyright Reuters, 2015

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