Aker BP因減值準備而虧損

 據(jù)5月6日離岸能源消息：挪威油氣公司Aker BP在油氣價格大幅下跌導致減值損失后，今年第一季度出現(xiàn)了凈虧損。但是，該公司在此期間的產(chǎn)量創(chuàng)下歷史新高。

2020年第一季度，Aker BP的凈產(chǎn)量為每天20.81萬桶油當量（mboepd），2019年第一季度為158.7 mboepd。

Aker BP的凈銷售量為207.5 mboepd，而2019年第一季度為162 mboepd。

這些產(chǎn)量代表了Aker BP的歷史新高，反映了Johan Sverdrup油田產(chǎn)量的不斷提高。

但是，由于實際石油和天然氣價格大幅度下降，石油收入確實下降了約20％。

該公司的石油價格對沖計劃帶來的收益在一定程度上緩解了油價下跌的影響。第一季度總收入為8.72億美元，而2019年第一季度為8.36億美元。

減值達6.54億美元，主要是由于石油價格的急劇下跌以及對投資計劃和資產(chǎn)估值的相應影響。

稅前虧損為4.14億美元，而2019年第四季度的利潤為4.24億美元。稅收收入為8000萬美元，上一季度的稅收支出為3.12億美元。第一季度較低的有效稅率主要反映了針對金融項目和減值的特殊石油稅的可抵扣性有限，以及公司稅收余額的貨幣驅動型重估。

總體而言，該公司報告本季度凈虧損3.35億美元，相比之下，上一季度凈利潤為1.12億美元，2019年第一季度凈利潤為1000萬美元。

馮娟 摘譯自 Offshore Energy

原文如下：

Aker BP swings to loss over impairment charges

Norwegian oil and gas company Aker BP sank to a net loss in the first quarter of the year after being hit by impairments due to a significant decline in oil and gas prices. However, the company saw a record production during the period.

In the first quarter of 2020, Aker BP’s net production was 208.1 thousand barrels of oil equivalents per day (mboepd), and 158.7 mboepd in 1Q 2019.

Aker BP’s net sold volume was 207.5 mboepd compared to 162 mboepd in 1Q 2019.

These volumes represent a new all-time high for Aker BP, reflecting the continued ramp-up of production from the Johan Sverdrup field.

Petroleum revenues did, however, decline by approximately 20 per cent due to significantly lower realized oil and gas prices.

This decline was partly mitigated by gains from the company’s oil price hedging program. Total income for the first quarter amounted to $872 million compared to $836 million in 1Q 2019.

Impairments amounted to $654 million and were mainly caused by the sharp reduction in oil prices and the corresponding effect on investment plans and asset valuations.

Loss before taxes amounted to $414 million, compared to a profit of $424 million in the fourth quarter of 2019.

Tax income was $80 million, compared to a tax expense of $312 million in the previous quarter. The low effective tax rate for the first quarter mainly reflects the limited deductibility towards the special petroleum tax for financial items and impairments, as well as the currency-driven revaluation of the company’s tax balances.

Overall, the company reported a net loss of $335 million for the quarter, compared to a net profit of $112 million in the previous quarter and a profit of $10 million in 1Q 2019.