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110
Haier Electronics Group Co., Ltd. Annual Report 2007
海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
13. DIVIDENDS
No dividend has been paid or declared by the
Company during the year (2006: Nil).
The dividend disclosed for the year ended 31
December 2006 represented dividend declared by
the Group’s subsidiaries to their respective previous
owners, out of their retained profits determined in
accordance with the applicable financial rules and
regulations of the PRC.
14. Earnings Per Share Attributable to Equity
Holders of the Parent
The calculation of basic earnings per share amounts
is based on the profit for the year attributable
to ordinary equity holders of the parent, and the
weighted average number of ordinary shares in
issue during the year, as adjusted to reflect the
consolidation of the Company’s ordinary shares
during the year (note 31).
The calculation of diluted earnings per share amounts
is based on the profit for the year attributable to
ordinary equity holders of the parent, adjusted to
reflect the interest on the convertible notes. The
weighted average number of ordinary shares used in
the calculation is the number of ordinary shares in
issue during the year, as used in the basic earnings
per share calculation, and the weighted average
number of ordinary shares assumed to have been
issued at no consideration on the deemed exercise
or conversion of all dilutive potential ordinary shares
into ordinary shares, as adjusted to reflect the
consolidation of the Company’s ordinary shares
during the year (note 31).
13. 股息
年內本公司並無派付或宣派任何股息（二零
零六年：無）。
所披露截至二零零六年十二月三十一日止年
度之股息指本集團附屬公司根據中國適用之
財務規則及法規釐定以保留溢利向彼等各自
之前擁有人所宣派之股息。
14. 母公司股權持有人應佔每股盈利
每股基本盈利之金額乃根據年內母公司普通
股權持有人應佔溢利及年內已發行普通股之
加權平均數計算（經調整以反映年內將本公
司之普通股合併）
（附註31）
。
每股攤薄盈利之金額乃根據年內母公司普通
股權持有人應佔溢利（經調整以反映可換股
票據利息）計算。計算所用之普通股加權平
均數乃用於計算每股基本盈利時所用之年內
已發行普通股數目，以及假設視作行使或兌
換所有潛在攤薄普通股為普通股而無償發行
之普通股加權平均數（經調整以反映年內將
本公司之普通股合併）
（附註31）
。