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139
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
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）
36. RESERVES
(Cont’d)
(b) Company
Share Share
premium Contributed option Accumulated
account surplus reserve losses Total
股份溢價賬 繳入盈餘 購股權儲備 累計虧損 總額
Notes
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
附註
千港元 千港元 千港元 千港元 千港元
At 1 January 2005 於二零零五年
一月一日 70,179 1,035,156 —(914,465) 190,870
Transfer of share premium 轉撥股份溢價賬及
account and contributed 繳入盈餘以抵
surplus to set off against 銷累計虧損
accumulated losses
34
(70,179) (844,286) —914,465 —
Issue of shares 發行股份
34
556,436 ———556,436
Conversion of convertible 兌換可換股
notes 票據
31
12,926 ———12,926
Exercise of share options 行使購股權
34
9,902 ———9,902
Loss for the year 年內虧損 ———(1,250,311) (1,250,311)
At 31 December 2005 and 於二零零五年
beginning of the year 十二月三十一日
及年初 579,264 190,870 —(1,250,311) (480,177)
Issue of shares 發行股份
2, 34
140,000 ———140,000
Equity-settled share option 以股本結算之
arrangements 購股權安排
35
——409 —409
Conversion of convertible 兌換可換股
notes 票據
31
30,509 ———30,509
Exercise of share options 行使購股權
34
18,792 —(409) —18,383
Profit for the year 年內溢利 ———48,698 48,698
At 31 December 2006 於二零零六年
十二月三十一日 768,565 190,870 —(1,201,613) (242,178)
The contributed surplus of the Company represents the
excess of the fair value of the shares of the subsidiaries
acquired, over the nominal value of the Company’s
shares issued in exchange therefor. Under the
Companies Act 1981 of Bermuda (as amended), the
contributed surplus is distributable to shareholders in
certain circumstances.
The share option reserve comprises the fair value of
share options granted which are yet to be exercised, as
further explained in the accounting policy for share-based
payment transactions in note 3.4 to the financial
statements. The amount will either be transferred to the
share premium account when the related options are
exercised, or be transferred to accumulated losses
should the related options expire or be forfeited.
36. 儲備
（續）
(b) 本公司
本公司之繳入盈餘為所收購附屬公司股
份公平值超逾本公司為支付相關代價而
發行股份面值之差額。根據百慕達一九
八一年公司法（經修訂），繳入盈餘可在
若干情況下分派予股東。
購股權儲備包括已授出但未獲行使購股
權之公平值（於財務報表附註3.4有關以股
份支付報酬之交易之會計政策中詳細闡
釋）。有關數額將於有關購股權獲行使時
轉撥至股份溢價賬，或於有關購股權屆
滿或遭沒收時轉撥至累計虧損。