Haier 2010 Annual Report Download - page 180

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
178
34. RESERVES (Cont’d)
(b) Company (Cont't)
The contributed surplus of the Company represents the excess
of the fair value of the shares of the subsidiaries acquired,
over the nominal value of the Company’s shares issued in
exchange therefor. Under the Companies Act 1981 of Bermuda
(as amended), the contributed surplus is distributable to
shareholders subject to the Companies Act 1981 of Bermuda
(as amended) and bye-laws of the Company.
The capital redemption reserve arose from the share repurchases
in prior years.
The share option reserve comprise the fair value of share options
granted which are yet to be exercised, as further explained in
the accounting policy for share-based payment transactions in
note 2.4 to the financial statements. The amount will either
be transferred to the share premium account when the related
options are exercised, or be transferred to retained profits
should the related options expire or be forfeited.
35. ACQUISITION OF SUBSIDIARIES
(i) On 29 July 2010, Qingdao Haier Logistics acquired 90% and
10% equity interests in Chongqing Hairi Logistics Co., Ltd.
(“Chongqing Hairi”) from Haier Investment and Chongqing
Haier Logistics Co., Ltd., which was held as to 95% by Haier
Investment, respectively, for an aggregate cash consideration
of RMB5,000,000.
As at the date of acquisition, Chongqing Hairi had assets
comprising property, plant and equipment of RMB33,888,000,
prepaid land lease payments of RMB29,311,000 and cash
and cash equivalents of RMB150,000, and had liabilities
comprising other payables of RMB58,349,000. Chongqing
Hairi had not begun its planned principal activities on the
date of acquisition.
34. 儲備 （續）
(b) 本公司 （續）
本公司之繳入盈餘為所收購附屬公司股份
公平值超逾本公司於有關交易已發行股份
面值之差額。根據百慕達一九八一年公司
法（經修訂），繳入盈餘須在遵守百慕達一
九八一年公司法（經修訂）及本公司細則的
情況下下分派予股東。
於往年，資本贖回儲備由股份購回產生。
購股權儲備包括已授出惟未行使之購股權
之公平值，詳見財務報表附註2.4有關以
股份為基礎之付款交易之會計政策。若相
關購股權獲行使，該金額即轉撥往股份溢
價賬；若相關購股權期滿或被沒收，則轉
撥往保留溢利。
35. 收購附屬公司
(i) 於二零一零年七月二十九日，青島海爾物
流分別向海爾投資及重慶海爾物流（由海
爾投資持有95%）收購重慶海日物流有限
公司（「重慶海日」）之90%及10%股權，總
現金代價為人民幣5,000,000元。
於收購日期，重慶海日之資產包括物業、
廠房及設備人民幣33,888,000元、預付土
地租賃款人民幣29,311,000元及現金及現
金等值項目人民幣150,000元，而負債則
包括其他應付賬款人民幣58,349,000元。
於收購日期，重慶海日尚未展開其計劃主
要業務。