Haier 2006 Annual Report Download - page 91

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）
90
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
7. PROFIT BEFORE TAX (Cont’d)
* The amortisation of intangible assets, research and
development costs and provision for obsolete and slow-
moving inventories for the year are included in “Cost of
sales” on the face of the combined income statement, except
for those relating to a discontinued operation which are
included in “Profit/(loss) for the year from a discontinued
operation” on the face of the combined income statement.
** The loss on disposal/write-off of items of property, plant
and equipment, net, and provision for bad and doubtful
debts are included in “Other expenses” on the face of the
combined income statement.
*** The impairment of goodwill is included in “Profit/(loss) for
the year from a discontinued operation” on the face of the
combined income statement.
# The disclosures presented in this note include those
amounts charged/credited in respect of the discontinued
operation.
8. FINANCE COSTS
Group
2006 2005
二零零六年 二零零五年
HK$’000 HK$’000
千港元 千港元
(Restated)
（重列）
Continuing operations: 持續經營業務：
Interest on bank and other loans 須於五年內全數償還之銀行
wholly repayable within five years 及其他貸款之利息 3,650 6,427
Interest on convertible notes 可換股票據利息 7,459 9,735
11,109 16,162
Discontinued operation: 已終止經營業務：
Interest on bank and other loans 須於五年內全數償還之銀行
wholly repayable within five years 及其他貸款之利息 3,517 10,361
Total finance costs 融資成本總額 14,626 26,523
7. 除稅前溢利 （續）
*本年度無形資產攤銷、研究及開發費用
以及過時及滯銷存貨撥備已於合併收益
表列入「銷售成本」內，惟與已終止經營
業務有關者則於合併收益表列入「已終
止經營業務之年內溢利（虧損）」內。
** 出售撇銷物業、廠房及設備項目之虧
損淨額及呆壞賬撥備已於合併收益表列
入「其他 費用」內。
*** 商譽減值已於合併收益表列入「已終止
經營業務之年內溢利（虧損）」內。
#此附註所呈列之披露事項包括就已終止
經營業務扣除計入之金額。
8. 融資成本
本集團