Haier 2006 Annual Report Download - page 131

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）
130
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
33. DEFERRED TAX (Cont’d)
At 31 December 2006, there is no significant unrecognised
deferred tax liability (2005: Nil) for taxes that would be payable
on the unremitted earnings of certain of the Group’s
subsidiaries as the Group has no liability to additional tax
should such amounts be remitted.
There are no income tax consequences attaching to the
payment of dividends by the Company to its shareholders.
34. ISSUED EQUITY
Group
Issued equity
已發行股本
Notes HK$’000
附註 千港元
At 1 January 2005 (as restated) 於二零零五年一月一日（重列） 592,324
Acquisition of subsidiaries 收購附屬公司
37 445,307
Conversion of convertible notes 兌換可換股票據
31 27,926
Exercise of share options 行使購股權
35 28,602
At 31 December 2005 and 於二零零五年十二月三十一日及
beginning of year (as restated) 年初（重列） 1,094,159
Conversion of convertible notes 兌換可換股票據 31 65,509
Exercise of share options 行使購股權
35 53,292
At 31 December 2006 於二零零六年十二月三十一日 1,212,960
Due to the use of reverse acquisition basis of accounting, the
amount of issued equity, which includes share capital, share
premium and contributed surplus in the combined balance
sheet, represents the amount of issued equity of legal
subsidiaries acquired by the Company on 28 January 2005.
The equity structure (i.e., the number and type of shares)
reflects the equity structure of the legal parent, Haier
Electronics Group Co., Ltd.
33. 遞延稅項
（續）
於二零零六年十二月三十一日，本集團
概無因匯寄該等款額產生額外稅項之負
債，故此並無有關若干本集團附屬公司
未匯寄盈利之應付稅項之重大未確認遞
延稅項負債（二零零五年︰無）。
本公司向其股東派付之股息概無附帶任
何所得稅後果。
34. 已發行股本
本集團
由於採用逆向收購會計法，故已發行股
本之金額（包括合併資產負債表之股本、
股份溢價及繳入盈餘）指本公司於二零零
五年一月二十八日所收購各法定附屬公
司之已發行股本金額。股本架構（即股份
數目及類別）反映法定母公司海爾電器集
團有限公司之股本架構。