SK海力士因可交换债换股及股价上涨确认3.98万亿韩元损失

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根据监管文件,SK海力士在2026年上半年确认与2023年4月发行的可交换债券相关的衍生品交易损失3.98万亿韩元。该损失源于相关债券持有人行使换股权,以及SK海力士在韩国上市股票价格上涨。SK海力士表示,上述会计损失不会导致实际现金流出;同时,当可交换债券转换为股份时确认的库存股处置收益,已基本抵消相关损失。该公司表示,上半年所有可交换债券均已完成换股,因此截至期末已不存在与该批可交换债券相关的衍生品估值损失。

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