DUBAI, June 28 (Reuters) - Abu Dhabi-listed Etisalat ETEL.AD said on Sunday the impact of further earnings restatement by unit Etihad Etisalat 7020.SE (Mobily) would hit its own 2014 results by 616 million dirhams ($167.7 million) before royalty.

Saudi Arabia's Mobily, 28 percent owned by Etisalat, said earlier on Sunday that it would reissue its 2014 and first quarter 2015 financial statements. It follows an investigation by a team appointed by the Capital Market Authority, which found concerns over some of Mobily's contracts with customers. ID:nL5N0ZE01O

Etisalat said the impact of a separate provision by Mobily, against receivables from another operator, would be reflected in Etisalat's second-quarter earnings.

The move would hit its 2015 net profit by 204 million dirhams, it said.

(Reporting by Tom Arnold; Editing by David French) ((davidj.french@thomsonreuters.com; +971 4 362 5864; Reuters Messaging: davidj.french.thomsonreuters.com@reuters.net))

Keywords: ETISALAT RESULTS/MOBILY