Aker BP因减值准备而亏损

 据5月6日离岸能源消息：挪威油气公司Aker BP在油气价格大幅下跌导致减值损失后，今年第一季度出现了净亏损。但是，该公司在此期间的产量创下历史新高。

2020年第一季度，Aker BP的净产量为每天20.81万桶油当量（mboepd），2019年第一季度为158.7 mboepd。

Aker BP的净销售量为207.5 mboepd，而2019年第一季度为162 mboepd。

这些产量代表了Aker BP的历史新高，反映了Johan Sverdrup油田产量的不断提高。

但是，由于实际石油和天然气价格大幅度下降，石油收入确实下降了约20％。

该公司的石油价格对冲计划带来的收益在一定程度上缓解了油价下跌的影响。第一季度总收入为8.72亿美元，而2019年第一季度为8.36亿美元。

减值达6.54亿美元，主要是由于石油价格的急剧下跌以及对投资计划和资产估值的相应影响。

税前亏损为4.14亿美元，而2019年第四季度的利润为4.24亿美元。税收收入为8000万美元，上一季度的税收支出为3.12亿美元。第一季度较低的有效税率主要反映了针对金融项目和减值的特殊石油税的可抵扣性有限，以及公司税收余额的货币驱动型重估。

总体而言，该公司报告本季度净亏损3.35亿美元，相比之下，上一季度净利润为1.12亿美元，2019年第一季度净利润为1000万美元。

冯娟 摘译自 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.