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亞太資源(01104.HK):2022年溢利可能同比大幅減少
格隆匯 07-06 18:22

格隆匯7月6日丨亞太資源(01104.HK)公告,由於下列原因,相比集團2021年度財務業績,集團截至2022年6月30日止年度("2022年度")財務業績將受不利影響︰

(i)於2021年度就集團於澳洲證券交易所上市主要聯營公司Mount Gibson Iron Limited而錄得的一間聯營公司權益減值虧損撥回約5.8億港元將不會在2022年度再次發生;及(ii)自2021年6月30日起MGX的股價下滑導致集團於MGX投資可能出現減值虧損。

董事會謹此提醒股東,根據香港會計準則第36號及公司2021年年報綜合財務報表附註2所披露的集團有關聯營公司及非金融資產減值的會計政策,集團將就其於MGX投資進行減值評估,以釐定其可收回金額(即(i)其使用價值(透過估計MGX股息預期將產生未來現金流量現值以及最終出售MGX所得款項而得出);與(ii)公平值減出售成本(經參考收市價後而釐定)兩者中較高者),並與其賬面值作比較。

於本公告日期,公司尚未釐定其於2022年6月30日於MGX投資可收回金額及減值虧損(如有)。然而,按照收市價及視乎MGX2022年度下半年的業績,集團即將公佈的年度業績可能會錄得高達約6.26億港元減值虧損,而2022年度溢利因而可能較2021年度大幅減少,或甚至錄得淨虧損。然而,該潛在減值虧損爲非現金項目,不會對集團2022年度的現金狀況和流動資金造成重大影響。

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