亞太資源(01104.HK)：預計上半財年盈利同比大幅減少，或甚至錄得淨虧損
格隆匯1月4日丨亞太資源(01104.HK)公佈，茲提述截至2020年12月31日止六個月("2021半年期間")公司股東應占溢利為約11.77億港元，其中包括分佔聯營公司業績約1.52億港元及於一間聯營公司的權益之減值虧損撥回約5.80億港元。
由於下列原因，相比集團2021上半年期間的財務業績，集團截至2021年12月31日止六個月("2022上半年期間")的財務業績將受不利影響︰
(i)於2021上半年期間就集團於澳洲證券交易所上市的主要聯營公司MGX而錄得的一間聯營公司的權益的減值虧損撥回約5.80億港元將不會在2022上半年期間再次發生；及
(ii)MGX的股價下滑導致集團於MGX的投資可能出現減值虧損。
由於MGX的股價於2021年12月31日下跌至0.425澳元，集團於MGX投資的市值於同日為約10.88億港元，較其同日分佔MGX2022上半年期間業績前的帳面值為約21.95億港元大幅減少。根據香港會計師公會頒佈的香港會計準則第36號:資產減值，表示集團於MGX的投資可能會錄得減值。
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的投資進行減值評估，以釐定其可收回金額(即(i)其使用價值(透過估計MGX股息預期將產生的未來現金流量之現值以及最終出售MGX的所得款項而得出)；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。於公吿日期，公司尚未釐定其於MGX的投資的可收回金額及減值虧損(如有)。然而，按照收市價及視乎MGX2022上半年期間的中期業績，集團即將公佈的中期業績可能會錄得高達約11.07億港元的減值虧損，而2022上半年期間的溢利因而可能較2021上半年期間大幅減少，或甚至錄得淨虧損。然而，該潛在減值虧損為非現金項目，不會對集團2022上半年期間的現金狀況和流動資金造成重大影響。
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