《盈警响号》维亚生物(01873.HK):发行可转换债致录特别亏损6.5亿人币
维亚生物(01873.HK)发盈警,料中期将录得重大净亏损,去年同期则录得净利润,主要由於在国际财务报告准则下,发行可转换债券特别亏损约6.5亿元人民币。公司全资附属公司维亚孵化器投资管理於今年2月发行由公司担保的1.8亿美元2.5厘可转换债券,根据国际财务报告准则,可转换债券的嵌入式衍生部分确认为按公平值列入损益的金融负债,而其公平值於各报告日期经参考市值计量。
公司表示,由於公司股份价格於2月11日至6月30日大幅上升,经参考公司股份市值评估的公平值已大幅增加,而公司预期於期间确认按公平值列入损益的金融负债增加。相关亏损主要包括与可转换债券的嵌入式衍生部分相关的按公平值列入损益的金融负债之有关公平值亏损,以及可转换债券的债务部分之利息开支。
公司并预计,中期收益将按年增长逾35%,而扣除与可转换债券相关之特别亏损後纯利按年增加。董事会认为,与可转换债券的嵌入式衍生部分相关之公平值亏损将不会对公司经营及财务状况造成不利影响。
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