Haier 2010 Annual Report Download - page 178

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
Annual Report 2010 二零一零年年報
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
176
33. SHARE OPTION SCHEME (Cont’d)
At the date of approval of these financial statements, the Company
had 98,440,000 share options outstanding under the Share Option
Scheme, which represented approximately 4.4% of the Company’s
shares in issue as at that date.
34. RESERVES
(a) Group
The amounts of the Group’s reserves and the movements
therein for the current and prior years are presented in the
consolidated statement of changes in equity on page 71 to
72 of the financial statements.
The Group’s capital reduction reserve arose from the reduction
in the nominal value of each of the issued shares of the
Company from HK$0.10 to HK$0.01 by the cancellation of
paid-up capital of HK$0.09 on each of the issued shares of the
Company effective from 8 March 2007. The Group’s capital
reserve originally represented the difference between the
credit arising from the capital reduction of HK$1,657,866,000
(equivalent to RMB1,758,526,000) and the amount transferred
to eliminate the accumulated losses of the Group of
HK$1,196,370,000 (equivalent to RMB1,186,521,000).
Pursuant to the relevant PRC laws and regulations, certain of
the Group’s subsidiaries registered in the PRC are required to
transfer a portion of their profits to reserve funds. These funds
are non-distributable in the form of cash dividends. When
determining the appropriations to these funds, the net profits
of these subsidiaries are determined in accordance with the
applicable financial rules and regulations of the PRC.
33. 購股權計劃 （續）
於此等財務報表批准日期，本公司根據購股權
計劃有98,440,000份尚未行使購股權，相當於
本公司於該日已發行股份之約4.4%。
34. 儲備
(a) 本集團
本年度及過往年度本集團之儲備數額及其
變動詳情，載於財務報表第71頁至第72頁
之綜合權益變動表。
本集團之股本削減儲備產生自於二零零七
年三月八日起透過註銷本公司每股已發
行股份之已繳足股本0.09港元，將本公司
每股已發行股份之面值由0.10港元削減至
0.01港元。本集團之股本儲備原為削減股
本產生之進賬1,657,866,000港元（相當於
人民幣1,758,526,000元）與轉撥以對銷本
集團累計虧損1,196,370,000港元（相當於
人民幣1,186,521,000元）兩者間之差額。
根據相關中國法例及法規，本集團若干於
中國註冊之附屬公司須將其部分溢利轉撥
至儲備基金。該等基金不可以現金股息之
形式分派。在釐定向該等基金之分配時，
會根據適用之中國財務規則及法規釐定該
等附屬公司之純利。