Haier 2006 Annual Report Download - page 119

Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
118
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
22. INVESTMENTS
Group
2006 2005
二零零六年 二零零五年
HK$’000 HK$’000
千港元 千港元
(Restated)
（重列）
Unlisted equity investments, at cost 非上市股本投資，按成本 —4,807
Unlisted equity investments comprised a 25%-owned associate
and a 60%-owned subsidiary of Haier SPV Group. They were
individually and in aggregate not material to the Group’s
financial positions and results of operations for the years
ended 31 December 2006 and 2005. The Group accounted
for these two investments at cost less provision for impairment
losses.
During the year, these two investments were disposed of to
Haier Affiliates at their respective carrying amounts.
23. LONG TERM PREPAYMENTS
In 2005, Haier Group sponsored the Organising Committee
for the Games of XXIX Olympiad (“OCG”) in connection with
the Games of the XXIX Olympiad to be hosted in Beijing in
2008 (the “Games”). The sponsorship fee amounting to
RMB220 million (equivalent to approximately HK$216 million)
was shared as to RMB203 million (equivalent to approximately
HK$199 million) by certain subsidiaries of Haier Group
(excluding those subsidiaries of the Group) and RMB17 million
(equivalent to approximately HK$17 million) by one of the
subsidiaries of Haier SPV Group. Under the sponsorship
agreement, Haier Group and/or its affiliates are permitted to
use the official logo of the Games for its product promotion
purposes from 8 August 2005 to 31 December 2008 (the
“Sponsorship Period”).
The sponsorship fee is amortised over the Sponsorship Period
on the straight-line basis.
Accordingly, a relevant portion of the sponsorship fee paid by
the subsidiary of Haier SPV Group amounting to approximately
HK$5 million has been classified as prepayments, deposits
and other receivables under current assets.
22. 投資
本集團
非上市股本投資包括海爾SPV集團擁有
25%之聯營公司及擁有60%之附屬公司，
該等公司個別及共同對本集團截至二零
零六年及二零零五年十二月三十一日止
年度之財務狀況及經營業績而言並不重
大。本集團將該兩項投資按成本減減值
虧損撥備入賬。
年內，該兩項投資已按其各自之賬面值
出售予海爾聯屬人士。
23. 長期預付款項
於二零零五年，海爾集團就將於二零零
八年在北京主辦之第29屆奧林匹克運動
會（「奧運會」）贊助第29屆奧林匹克運動
會組織委員會（「奧委會」）。贊助費達人
民幣220,000,000元（相等於約
216,000,000港元），其中人民幣
203,000,000元（相等於約199,000,000港
元）由海爾集團之若干附屬公司（本集團
之附屬公司除外）分擔，而人民幣
17,000,000元（相等於約17,000,000港元）
則由海爾SPV集團之一家附屬公司分
擔。根據贊助協議，海爾集團及或其
聯屬人士於二零零五年八月八日至二零
零八年十二月三十一日期間（「贊助期
間」）獲准使用奧運會會徽作產品宣傳。
贊助費於贊助期間以直線法攤銷。
因此，海爾SPV集團附屬公司所支付贊
助費之相關部分約5,000,000港元已分類
為流動資產項下之預付款項、按金及其
他應收賬款。