July 24 (Reuters) - Tap Oil Ltd TAP.AX :
* FINANCIAL STATEMENTS FOR HY EXPECT NON-CASH PRE-TAX IMPAIRMENT OF US$4.84MILLION IN RESPECT OF CARRYING VALUE OF MANORA OIL FIELD ASSET
* EXPECTED IMPAIRMENT DUE TO SIGNIFICANT FORECAST REDUCTION IN OIL PRICES
* REVISED PROVISION FOR RESTORATION COSTS ATTRIBUTABLE TO MANORA FROM US$12.81 MILLION TO US$16.45 MILLION