Haier 2006 Annual Report Download - page 57

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）
56
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
2. BUSINESS COMBINATIONS INVOLVING ENTITIES
UNDER COMMON CONTROLS AND BASIS OF
PRESENTATION
(Cont’d)
(ii) issue of 1,000 million ordinary shares of the Company
at HK$0.24 each;
(iii) offsetting non-interest-bearing receivables of
approximately HK$60 million due from Haier Group to
certain subsidiaries of Haier SPV (the “Offsetting
Receivables”); and
(iv) a payable to Haier Electrical Appliances Third Holdings
(BVI) Limited (“Haier Third BVI”), a subsidiary of Haier
Group, of approximately HK$169 million which is
unsecured, due to be repayable within one year and
interest-bearing at 4% per annum (the “Deferred
Consideration”).
The subsidiaries of Haier SPV are principally engaged in the
manufacture and sale of washing machines and water heaters.
Haier SPV and its subsidiaries are collectively referred to as
the “Haier SPV Group”.
As the Company and Haier SPV Group are under the common
control of Haier Group before and after the Asset Transfer,
the Asset Transfer has been accounted for in the combined
financial statements of the Group as a business combination
under common control using merger accounting under the
Accounting Guideline 5
Merger Accounting for Common
Control Combinations
issued by the Hong Kong Institute of
Certified Public Accountants. As a result, the operating results
of Haier SPV Group for the years ended 31 December 2006
and 2005 and the assets and liabilities of Haier SPV Group
as at 31 December 2006 and 2005 have been included in the
combined income statement and combined balance sheet of
the Group.
2. 涉及受共同控制實體之業務合併及
呈報基準
（續）
(ii) 按每股0.24港元發行1,000,000,000
股本公司普通股；
(iii) 抵銷海爾集團結欠海爾SPV若干附
屬公司之不計息應收款項約
60,000,000港元（「抵銷應收款
項」）；及
(iv) 應付海爾集團之附屬公司海爾電器
第三控股(BVI)有限公司（「海爾第三
BVI」）之款項約169,000,000港元，
乃無抵押、須於一年內償還及按年
利率4厘計息（「遞延代價」）。
海爾SPV之附屬公司主要從事製造及銷
售洗衣機及熱水器。海爾SPV及其附屬
公司統稱為「海爾SPV集團」。
由於於資產轉讓前及後，本集團及海爾
SPV集團均共同受海爾集團控制，故根
據香港會計師公會頒佈之會計指引第5號
共同控制合併之合併會計法 ，資產轉讓
已計入本集團之合併財務報表作為業務
合併。因此，海爾SPV集團截至二零零
六年及二零零五年十二月三十一日止年
度之經營業績及海爾SPV集團於二零零
六年及二零零五年十二月三十一日之資
產及負債已計入本集團之合併收益表及
合併資產負債表。