天齊鋰業(09696.HK):海外氫氧化鋰項目減值測試仍在進行中,尚未形成最終結論
格隆匯1月20日丨天齊鋰業(09696.HK)發佈公吿,公司分別於2016年和2017年啟動了“年產2.4萬噸電池級單水氫氧化鋰”和“第二期年產2.4萬噸電池級單水氫氧化鋰項目”(“海外氫氧化鋰項目”或“該項目”),該項目由公司在澳大利亞的控股子公司Tianqi Lithium Energy Australia Pty Ltd(“TLEA”)的全資子公司Tianqi Lithium Kwinana Pty Ltd(“TLK”)作為實施主體。截至本公吿日,公司持有控股子公司TLEA註冊資本的51%,IGO Limited全資子公司IGO Lithium Holdings Pty Ltd持有TLEA註冊資本的49%。
根據中國企業會計準則、國際財務報吿會計準則和公司會計政策等相關制度的規定,公司在編制2024年年報過程中,正在結合最新情況對上述海外氫氧化鋰項目進行減值測試,並就相關信息與TLEA管理層進行持續溝通確認。截至目前,尚未就相關減值測試假設及結果形成最終結論。為了真實、準確地反映公司截至2024年12月31日的財務狀況及經營成果,基於謹慎性原則,公司目前仍將根據中國企業會計準則、國際財務報吿會計準則等相關規定對海外氫氧化鋰項目進行分析和評估,其是否達到資產計提減值準備條件以及計提減值金額尚待進一步驗證和確認。
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