White Arrow schreef op 9 februari 2024 00:19:
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Wat IFRS betreft heb ik het volgende op pagina 44 van het halfjaarverslag gevonden:
Purchase and termination options
The finance lease contracts of FPSO Aseng, FPSO Liza Destiny and FPSO Liza Unity, where the Company is the lessor,
include call options for the client to purchase the underlying asset or to terminate the contract early. If the client had
exercised the purchase option for FPSO Aseng as of June 30, 2023 this would have resulted in a gain for the Company. The
exercise of the early termination option, under which the Company would retain the vessel, would have resulted in a near
breakeven result. If the client had exercised the purchase option for FPSO Liza Destiny as of June 30, 2023 this would have
resulted in a near breakeven result for the Company while the exercise of the early termination option under which the
Company would retain the vessels would have resulted in a gain.
If the client had exercised the purchase option or early
termination option for FPSO Liza Unity as of June 30, 2023 this would have resulted in a gain for the Company.The finance lease contract of FPSO Espirito Santo includes a call option for the client to terminate the contract early without
obtaining the underlying asset. The exercise of the early termination option would have resulted in a loss for the Company as
of June 30, 2023.
The finance lease contracts of FPSO Prosperity and FPSO ONE GUYANA (all under construction as per June 30, 2023)
contain options for the client to purchase the underlying asset or terminate the contract early. These options are exercisable
at any time starting from the delivery date of the vessel.
Ik vermoed dat de directional winst, veel groter is, dan de IFRS winst, op de purchase option for FPSO Liza Unity.