Press Release: Höegh LNG Partners LP Reports -6-
Press Release: Höegh LNG Partners LP Reports -6-
units -- 268
Cash distributions to limited partners and
preferred unitholders (4,211) (18,713)
Net cash provided by (used in) financing
activities (4,303) (23,010)
Increase (decrease) in cash, cash equivalents
and restricted cash 17,555 (202)
Effect of exchange rate changes on cash, cash
equivalents and restricted cash 2 (29)
Cash, cash equivalents and restricted cash,
beginning of period 43,174 44,013
Cash, cash equivalents and restricted cash, end
of period $60,731 $43,782
單位--268個
向有限合夥人和
首選單位持有人(4,211)(18,713)
融資提供(用於)的現金淨額
活動(4,303)(23,010)
增加(減少)現金、現金等價物
和受限現金17,555(202)
匯率變動對現金、現金的影響
等價物和限制性現金2(29)
現金、現金等價物和限制性現金，
期初43,174 44,013
現金、現金等價物和限制性現金，完
期間60,731元43,782元
HÖEGH LNG PARTNERS LP
Höegh LNG Partner LP
UNAUDITED SEGMENT INFORMATION FOR THE QUARTER ENDED SEPTEMBER 30, 2021 AND 2020
截至2021年9月30日和2020年9月30日的季度未經審計的部門信息
(in thousands of U.S. dollars)
(單位：千美元)
Segment information
細分市場信息
There are two operating segments. The segment profit measure is Segment EBITDA, which is defined as earnings before interest, taxes, depreciation, amortization and impairment, and other financial items (gain (loss) on debt extinguishment, gain (loss) on derivative instruments and other items, net). Segment EBITDA is reconciled to operating income and net income in the segment presentation below. The two segments are "Majority held FSRUs" and "Joint venture FSRUs." In addition, unallocated corporate costs, interest income from advances to joint ventures and interest expense related to the outstanding balances on the $85 million revolving credit facility and the $385 million facility are included in "Other."
有兩個操作部分。分部利潤衡量標準為分部EBITDA，定義為扣除利息、税項、折舊、攤銷和減值前的收益以及其他財務項目(債務清償收益(虧損)、衍生工具和其他項目收益(虧損)、淨額)。分部EBITDA在以下分部列報中與營業收入和淨收入進行了核對。這兩個部分是“多數控股的FSRU”和“合資FSRU”。此外，未分配的公司成本、對合資企業墊款的利息收入以及與8500萬美元循環信貸安排和3.85億美元貸款餘額相關的利息支出也包括在“其他”計劃中。
For the three months ended September 30, 2021 and 2020, Majority held FSRUs includes the financing lease related to the PGN FSRU Lampung and the operating leases related to the Höegh Gallant and the Höegh Grace.
截至2021年及2020年9月30日止三個月，多數股東持有的FSRU包括與PGN FSRU Lampung相關的融資租約，以及與Höegh Gallant和Höegh Grace相關的經營租約。
For the three months ended September 30, 2021 and 2020, Joint Venture FSRUs include two 50% owned FSRUs, the Neptune and the Cape Ann, that operate under long-term time charters with one charterer.
在截至2021年和2020年9月30日的三個月裏，合資FSRU包括兩個擁有50%股份的FSRU，即海王星號和安角號，這兩個船以長期包租方式運營，有一個承租人。
The accounting policies applied to the segments are the same as those applied in the financial statements, except that i) Joint venture FSRUs is presented under the proportional consolidation method for the segment note to the Partnership's financial statements and in the tables below, and under equity accounting for the consolidated financial statements and ii) internal interest income and interest expense between the Partnership's subsidiaries that eliminate in consolidation are not included in the segment columns for the other financial income (expense), net line. Under the proportional consolidation method, 50% of the Joint venture FSRUs' revenues, expenses and assets are reflected in the segment note. Management monitors the results of operations of joint ventures under the proportional consolidation method and not the equity method of accounting.
適用於各分部的會計政策與財務報表中應用的會計政策相同，不同之處在於：i)合營企業FSRU按比例合併方法列報合夥企業財務報表分部附註和下表，合併財務報表按權益會計列報；ii)合併中消除的合夥企業子公司之間的內部利息收入和利息支出不包括在其他財務收入(費用)淨額的分部欄目中。根據比例合併法，合資FSRU的收入、支出和資產的50%反映在分部附註中。管理層根據比例合併法而不是權益會計法監督合資企業的經營結果。
HÖEGH LNG PARTNERS LP
UNAUDITED SEGMENT INFORMATION FOR THE QUARTER ENDED SEPTEMBER 30, 2021
(in thousands of U.S. dollars)
Three months ended September 30, 2021
Joint venture
Majority FSRUs Total
held (proportional Segment Consolidated
(in thousands
of U.S.
dollars) FSRUs consolidation) Other reporting Eliminations reporting
Time charter
revenues $35,596 10,835 -- 46,431 (10,835) (1) $ 35,596
Total revenues 35,596 10,835 -- 46,431 35,596
Operating
expenses (7,332) (1,932) (2,086) (11,350) 1,932 (1) (9,418)
Equity in
earnings
(losses) of
joint
ventures -- -- -- -- 6,056 (1) 6,056
Segment EBITDA 28,264 8,903 (2,086) 35,081
Depreciation
and
amortization (5,096) (2,489) -- (7,585) 2,489 (1) (5,096)
Operating
income (loss) 23,168 6,414 (2,086) 27,496 27,138
Gain (loss) on
derivative
instruments -- 2,287 -- 2,287 (2,287) (1) --
Other financial
income
(expense),
net (2,935) (2,645) (4,027) (9,607) 2,645 (1) (6,962)
Income (loss)
before tax 20,233 6,056 (6,113) 20,176 20,176
Income tax
expense (2,817) -- -- (2,817) -- (2,817)
Net income
(loss) $17,416 6,056 (6,113) 17,359 -- $ 17,359
Preferred
unitholders'
interest in
net income -- -- -- -- 3,877 (2) 3,877
Limited
partners'
interest in
net income
(loss) $17,416 6,056 (6,113) 17,359 (3,877) (2) $ 13,482
(1) Eliminations reverse each of the income statement line items of the
proportional amounts for Joint venture FSRUs and record the Partnership's
share of the Joint venture FSRUs net income (loss) to Equity in earnings
(losses) of joint ventures.
(2) Allocates the preferred unitholders' interest in net income to the
preferred unitholders.
HÖEGH LNG PARTNERS LP
UNAUDITED SEGMENT INFORMATION FOR THE QUARTER ENDED SEPTEMBER 30, 2020
(in thousands of U.S. dollars)
Three months ended September 30, 2020
Joint venture
Majority FSRUs Total
held (proportional Segment Consolidated
(in thousands
of U.S.
dollars) FSRUs consolidation) Other reporting Eliminations reporting
Time charter
revenues $35,913 10,896 -- 46,809 (10,896) (1) $ 35,913
Total revenues 35,913 10,896 -- 46,809 35,913
Operating
expenses (6,831) (1,957) (1,587) (10,375) 1,957 (1) (8,418)
Equity in
earnings
(losses) of
joint
ventures -- -- -- -- 5,774 (1) 5,774
Segment EBITDA 29,082 8,939 (1,587) 36,434
Depreciation
and
amortization (5,210) (2,490) -- (7,700) 2,490 (1) (5,210)
Operating
income (loss) 23,872 6,449 (1,587) 28,734 28,059
Gain (loss) on
derivative
instruments -- 2,226 -- 2,226 (2,226) (1) --
Other financial
income
(expense),
net (2,415) (2,901) (4,310) (9,626) 2,901 (1) (6,725)
Income (loss)
before tax 21,457 5,774 (5,897) 21,334 21,334
Income tax
expense (1,859) -- -- (1,859) -- (1,859)
Net income
(loss) $19,598 5,774 (5,897) 19,475 -- $ 19,475
Preferred
unitholders'
interest in
net income -- -- -- -- 3,681 (2) 3,681
Limited
partners'
interest in
net income
(loss) $19,598 5,774 (5,897) 19,475 (3,681) (2) $ 15,794
(1) Eliminations reverse each of the income statement line items of the
proportional amounts for Joint venture FSRUs and record the Partnership's
share of the Joint venture FSRUs net income (loss) to Equity in earnings
(losses) of joint ventures.
(2) Allocates the preferred unitholders' interest in net income to the
preferred unitholders.
Höegh LNG Partner LP
截至2021年9月30日的季度未經審計的部門信息
(單位：千美元)
截至2021年9月30日的三個月
合資企業
多數FSRU總數
保持(合併比例分段
(單位：千
美國
美元)FSRU合併)其他報告抵銷報告
定期租船
收入$35,596 10,835--46,431(10,835)(1)$35,596
總收入35,596 10,835--46,431 35,596
運營中
開支(7,332)(1,932)(2,086)(11,350)1,932(1)(9,418)
股權在
收益
(損失)
接合
企業-6,056(1)6,056
分部EBITDA 28,264 8,903(2,086)35,081
折舊
和
攤銷(5,096)(2,489)--(7,585)2,489(1)(5,096)
運營中
收入(虧損)23,168 6,414(2,086)27,496 27,138
收益(虧損)在
導數
儀器--2,287--2,287(2,287)(1)--
其他財務
收入
(費用)，
淨額(2,935)(2,645)(4,027)(9,607)2,645(1)(6,962)
收益(虧損)
税前20,233 6,056(6,113)20,176 20,176
所得税
費用(2,817)-(2,817)--(2,817)
淨收入
(虧損)$17,416 6,056(6,113)17,359--$17,359
擇優
單位持有人的
對以下項目感興趣
淨收入-3,877(2)3,877
有限
合作伙伴的
對以下項目感興趣
淨收入
(虧損)17,416,056(6,113)17,359(3,877)(2)13,482美元
(1)抵銷沖銷
合資FSRU的比例金額，並記錄合夥企業的
合資公司FSRU淨收益(虧損)與收益中權益的比例
(虧損)合資企業。
(2)將優先單位持有人在淨收入中的利息分配給
首選單位持有人。
Höegh LNG Partner LP
截至2020年9月30日的季度未經審計的部門信息
(單位：千美元)
截至2020年9月30日的三個月
合資企業
多數FSRU總數
保持(合併比例分段
(單位：千
美國
美元)FSRU合併)其他報告抵銷報告
定期租船
收入$35,913 10,896--46,809(10,896)(1)$35,913
總收入35,913 10,896--46,809 35,913
運營中
開支(6831)(1,957)(1,587)(10,375)1,957(1)(8,418)
股權在
收益
(損失)
接合
企業-5774(1)5774
分部EBITDA 29,082,939(1,587)36,434
折舊
和
攤銷(5,210)(2,490)--(7,700)2,490(1)(5,210)
運營中
收入(虧損)23,872,449(1,587)28,734 28,059
收益(虧損)在
導數
儀器--2226--2226(2226)(1)--
其他財務
收入
(費用)，
淨額(2415)(2901)(4310)(9626)2901(1)(6725)
收益(虧損)
税前21,457,774(5,897)21,334 21,334
所得税
費用(1,859)-(1,859)--(1,859)
淨收入
(虧損)19,598 5,774美元(5,897)19,475--19,475美元
擇優
單位持有人的
對以下項目感興趣
淨收入-3,681(2)3,681
有限
合作伙伴的
對以下項目感興趣
淨收入
(虧損)19,598 5,774(5,897)19,475(3,681)(2)15,794美元
(1)抵銷沖銷
合資FSRU的比例金額，並記錄合夥企業的
合資公司FSRU淨收益(虧損)與收益中權益的比例
(虧損)合資企業。
(2)將優先單位持有人在淨收入中的利息分配給
首選單位持有人。
HÖEGH LNG PARTNERS LP
Höegh LNG Partner LP
UNAUDITED SCHEDULE OF FINANCIAL INCOME AND EXPENSE
未經審計的財務收支明細表
(in thousands of U.S. dollars)
(單位：千美元)
The following table includes the financial income (expense), net for the three months ended September 30, 2021 and 2020.
下表包括截至2021年9月30日和2020年9月30日的三個月的財務收入(費用)淨額。
Three months ended
September 30,
(in thousands of U.S. dollars) 2021 2020
Interest income $ 166 $135
Interest expense:
Interest expense (5,001) (5,388)
Amortization and gain (loss) on cash flow hedge (67) (24)
Commitment fees (506) (35)
Amortization of debt issuance cost (572) (567)
Total interest expense (6,146) (6,014)
Other items, net:
Foreign exchange gain (loss) (18) (157)
Bank charges, fees and other (391) (93)
Withholding tax on interest expense and other (573) (596)
Total other items, net (982) (846)
Total financial income (expense), net $ (6,962) $(6,725)
截至三個月
9月30日，
(單位：千美元)2021年2020年
利息收入166美元135美元
利息支出：
利息支出(5,001)(5,388)
現金流對衝的攤銷和損益(67)(24)
承諾費(506)(35)
債務發行成本攤銷(572)(567)
利息支出總額(6,146)(6,014)
其他項目，淨額：
匯兑損益(18)(157)
銀行手續費及其他(391)(93)
利息支出和其他預扣税(573)(596)
其他項目合計，淨額(982)(846)
財務收入(費用)總額，淨額$(6962)$(6725)
Appendix A: Segment EBITDA
附錄A：部門EBITDA
Non-GAAP Financial Measures
非GAAP財務指標
譯文內容由第三人軟體翻譯。