Haier 2006 Annual Report Download - page 58

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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）
2. BUSINESS COMBINATIONS INVOLVING ENTITIES
UNDER COMMON CONTROLS AND BASIS OF
PRESENTATION
(Cont’d)
The operating results previously reported by the Group for
the year ended 31 December 2005 have been restated to
include the operating results of Haier SPV Group as set out
below:
The Group
(as previously Haier SPV The Group
reported) Group (combined)
本集團 海爾 Reclassification 本集團
（如前呈報） SPV集團 重新分類 （合併）
HK$’000 HK$’000 HK$’000 HK$’000
千港元 千港元 千港元 千港元
(note)
（附註）
Operating results: 經營業績：
Revenue 收益 4,940,474 2,229,492 (1,628,830) 5,541,136
Profit/(loss) before tax 除稅前溢利（虧損） (400,982) 104,542 471,025 174,585
Profit/(loss) for 年內溢利（虧損）
the year (417,837) 90,355 —(327,482)
2. 涉及受共同控制實體之業務合併及
呈報基準
（續）
本集團過往呈報截至二零零五年十二月
三十一日止年度之經營業績經已重列以
包括海爾SPV集團之經營業績載列如下：
Note: The reclassification relates to the disposal of Pegasus
Qingdao and Pegasus Electronic during the year and they
are regarded as a discontinued operation under Hong Kong
Financial Reporting Standard 5
Non-current Assets Held
for Sale and Discontinued Operations
. Therefore, the
revenue and loss before tax amounts in respect of Pegasus
Qingdao and Pegasus Electronic were reclassified to and
included in the “Profit/(loss) for the year from a discontinued
operation” on the face of the combined income statement,
as further detailed in note 13 to the financial statements.
附註： 重新分類乃與於年內出售飛馬青島及
飛馬電子有關，根據香港財務報告準
則第5號
持作出售之非流動資產及已
終止經營業務
，其被視為已終止經營
業務。因此，有關飛馬青島及飛馬電
子之收益及除稅前虧損金額已重新分
類至並計入合併收益表之「已終止經
營業務之年內溢利（虧損）」，詳情
載於財務報表附註13。