《盈警響號》維亞生物(01873.HK):發行可轉換債致錄特別虧損6.5億人幣
維亞生物(01873.HK)發盈警,料中期將錄得重大淨虧損,去年同期則錄得淨利潤,主要由於在國際財務報告準則下,發行可轉換債券特別虧損約6.5億元人民幣。公司全資附屬公司維亞孵化器投資管理於今年2月發行由公司擔保的1.8億美元2.5厘可轉換債券,根據國際財務報告準則,可轉換債券的嵌入式衍生部分確認為按公平值列入損益的金融負債,而其公平值於各報告日期經參考市值計量。
公司表示,由於公司股份價格於2月11日至6月30日大幅上升,經參考公司股份市值評估的公平值已大幅增加,而公司預期於期間確認按公平值列入損益的金融負債增加。相關虧損主要包括與可轉換債券的嵌入式衍生部分相關的按公平值列入損益的金融負債之有關公平值虧損,以及可轉換債券的債務部分之利息開支。
公司並預計,中期收益將按年增長逾35%,而扣除與可轉換債券相關之特別虧損後純利按年增加。董事會認為,與可轉換債券的嵌入式衍生部分相關之公平值虧損將不會對公司經營及財務狀況造成不利影響。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app!

Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.