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Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
98
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
13. Earnings per Share Attributable to Equity
Holders of the Parent
The calculation of the basic earnings per share amount 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.
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, where applicable. 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.
A diluted earnings per share amount for the year ended 31 December
2008 has not been disclosed as the convertible notes outstanding
during the year had an anti-dilutive effect on the basic earnings
per share for the year.
The calculations of basic and diluted earnings per share are based
on:
2008 2007
二零零八年 二零零七年
HK$’000 HK$’000
港元 港元
Earnings 盈利
Profit attributable to ordinary 用於計算每股基本盈利
equity holders of the parent 之母公司普通股權
as used in the basic earnings 持有人應佔溢利
per share calculation 152,183 172,131
Interest on convertible notes 可換股票據利息 656 7,679
Profit attributable to ordinary 未計可換股票據利息前
equity holders of the parent 之母公司普通股權
before interest on 持有人應佔溢利
convertible notes 152,839 179,810
13. 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母公司普通股權持
有人應佔年內溢利及年內已發行普通股之加權
平均數計算。
每股攤薄盈利之金額乃根據母公司普通股權持
有人應佔年內溢利（經調整以反映可換股票據利
息（倘適用））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。
由於年內尚未兌換之可換股票據對年內每股基
本盈利產生反攤薄影響，故並無披露截至二零
零八年十二月三十一日止年度之每股攤薄盈利
金額。
計算每股基本及攤薄盈利之基準如下：
56432.27b!Opuft/joee!!!:956432.27b!Opuft/joee!!!:9 33050311:!!!5;27;3233050311:!!!5;27;32