Yes银行有限公司表示，如果承认最高法院推翻其高风险债券注销决定的判决所带来的影响，该行在财年第二季度将录得521.7亿卢比（约合5.49亿美元）的亏损。
Bank Ltd. said it would have posted a loss of 52.17 billion rupees ($549 million) in the fiscal second quarter had it recognized the impact of the top court’s verdict overturning the write-off of its riskier bonds.
这家由日本三井住友银行股份有限公司持股24.9%的借贷机构于周六公布，7月至9月期间的净收入为108亿卢比。
The lender, 24.9% owned by Japan’s Sumitomo Mitsui Banking Corp., on Saturday reported a net income of 10.8 billion rupees for July-September.
该行首席执行官维奈·通塞在一份声明中表示，该行正在“详细”审查最高法院关于所谓额外一级资本证券的裁决，“并将根据适用的法律和监管要求采取适当步骤”。
The bank is examining the Supreme Court order on the so-called additional tier 1 securities “in detail and will take appropriate steps in accordance with the applicable legal and regulatory requirements,” CEO Vinay Tonse said in a statement.
印度最高法院于周四推翻了该行在2020年注销价值840亿卢比债券的决定。法院裁定，在政府支持的救援行动期间任命的管理人无权注销这些证券，并驳回了Yes银行的上诉。自该裁决做出以来，该借贷机构的股价已暴跌逾17%。
India’s Supreme Court overturned the bank’s 2020 write-off of the bonds worth 84 billion rupees on Thursday. It ruled that the administrator appointed during the government-backed rescue did not have the authority to extinguish the securities, dismissing Yes Bank’s appeals. The lender’s shares have tumbled more than 17% since the order.
该行表示，额外一级资本债券本金重述的备考影响将导致半年亏损414.6亿卢比，而同期利润为215.1亿卢比。第二季度的资产回报率将降至负4.3%。Yes银行表示，备考数据仅具指示性且未经审计。
The pro forma impact of AT1 bonds’ principal restatement would have resulted in 41.46 billion-rupee half yearly loss compared with 21.51 billion rupees in profit during the period, the bank said. Return on assets would have fallen to negative 4.3% for the second quarter. The pro forma numbers are indicative and unaudited, Yes Bank said.
由于预计法院裁决后其价值会上升，科塔克马欣达资产管理公司和日本人寿印度资产管理公司暂停了对持有该行额外一级资本债券的债务和退休基金的新投资。
Kotak Mahindra Asset Management Co. and Nippon Life India Asset Management Ltd. halted fresh investments in their debt and retirement funds that held the bank’s AT1 bonds in anticipation that their value would rise after the court ruling.