Haier 2006 Annual Report Download - page 59

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）
58
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)
The financial position previously reported by the Group at 31
December 2005 has been restated to include the assets and
liabilities of Haier SPV Group as set out below:
The Group
(as previously Haier SPV The Group
reported) Group (combined)
本集團 海爾 本集團
（如前呈報） SPV集團 （合併）
HK$’000 HK$’000 HK$’000
千港元 千港元 千港元
Financial position: 財務狀況：
Non-current assets 非流動資產 677,923 433,280 1,111,203
Current assets 流動資產 1,820,845 587,675 2,408,520
Current liabilities 流動負債 (1,574,323) (576,004) (2,150,327)
Non-current liabilities 非流動負債 (220,334) (39,640) (259,974)
Equity 權益 (704,111) (405,311) (1,109,422)
3.1 BASIS OF PREPARATION
These financial statements have been prepared in accordance
with Hong Kong Financial Reporting Standards (“HKFRSs”)
(which also include Hong Kong Accounting Standards
(“HKASs”) and Interpretations issued by Hong Kong Institute
of Certified Public Accountants, accounting principles generally
accepted in Hong Kong and the disclosure requirements of
the Hong Kong Companies Ordinance. They have been
prepared under the historical cost convention. These financial
statements are presented in Hong Kong dollars (HK$) and all
values are rounded to the nearest thousand (HK$’000) except
when otherwise indicated.
Basis of consolidation
The consolidated financial statements include the financial
statements of the Company and its subsidiaries for the year
ended 31 December 2006. The results of subsidiaries acquired
are consolidated from the date of acquisition, being the date
on which the Group obtains control, and continue to be
consolidated until the date that such control ceases. All
significant intercompany transactions and balances within the
Group are eliminated on consolidation.
2. 涉及受共同控制實體之業務合併及
呈報基準
（續）
本集團過往於二零零五年十二月三十一
日呈報之財務狀況經已重列，以包括海
爾SPV集團之資產及負債載列如下：
3.1 編製基準
此等財務報表乃按香港會計師公會所頒
佈之香港財務報告準則（「香港財務報告
準則」）（當中亦包含香港會計準則（「香港
會計準則」）及詮釋）、香港普遍接納之會
計原則及香港公司條例之披露規定而編
製。此等財務報表乃按歷史成本慣例編
製。此等財務報表之呈列貨幣為港元，
而除另有指明外，所有價值均約整至最
接近之千元。
綜合賬目基準
綜合財務報表包括本公司及其附屬公司
截至二零零六年十二月三十一日止年度
之財務報表。所購入之附屬公司之業績
由收購之日期（即本集團取得控制權當
日）起綜合入賬，並一直綜合直至控制權
終止當日為止。本集團內所有公司間之
重大交易及結餘已於綜合賬目時對銷。