Haier 2010 Annual Report Download - page 82

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
80
1. CORPORATE INFORMATION (Cont’d)
On 20 December 2010, Qingdao New Goodaymart Logistics Service
Company Limited (“Qingdao NG”), a wholly-owned subsidiary
of the Company, entered into an equity transfer agreement with
Haier Corp pursuant to which Qingdao NG agreed to acquire and
Haier Corp agreed to sell the 100% shareholding in Qingdao
Haier Logistics Company Limited (“Qingdao Haier Logistics”) for
a consideration of RMB763,000,000, of which RMB228,900,000
remained unsettled as at 31 December 2010. On 31 May and 13
July 2010, Qingdao Haier Logistics acquired the remaining 80%
and 75% shareholding in Beijing Haier Logistics Co., Ltd. (“Beijing
Haier Logistics”) and Qingdao Haier Goodaymart Logistics Co., Ltd.
(“Qingdao Haier Goodaymart Logistics”) from Haier Investment
for considerations of RMB800,000 and RMB750,000, respectively.
Qingdao Haier Logistics and its subsidiaries are principally engaged
in the provision of logistics services.
These transactions are collectively referred to as the “Acquisition
Transactions” and the entities acquired in the Acquisition Transactions
are collectively referred to as the “Acquired Entities”.
2.1 BASIS OF PREPARATION
These financial statements have been prepared in accordance
with International Financial Reporting Standards (‘‘IFRSs’’) (which
include all International Financial Reporting Standards, International
Accounting Standards (‘‘IASs’’) and Interpretations) promulgated by
the International Accounting Standards Board (the “IASB”) and the
disclosure requirements of the Hong Kong Companies Ordinance.
They have been prepared under the historical cost convention.
These financial statements are presented in Renminbi (“RMB”)
and all values are rounded to the nearest thousand except when
otherwise indicated.
Merger accounting for business combinations under
common control
Pursuant to the Acquisition Transactions, the Company became a
holding company of the Acquired Entities. Since the Company and
the Acquired Entities were ultimately controlled by Haier Group both
before and after the completion of the Acquisition Transactions, the
Acquisition Transactions were accounted for using the principles
of merger accounting.
1. 公司資料 （續）
於二零一零年十二月二十日，本公司之全資附
屬公司青島新日日順物流服務有限公司（「青
島新日日順」）與海爾集團公司訂立股權轉讓
協議，據此青島新日日順同意收購而海爾集
團公司同意出售青島海爾物流有限公司（「青
島 海 爾 物 流 」）之100%股權，代價為人民幣
763,000,000元，其中人民幣228,900,000元於
二零一零年十二月三十一日仍未償付。於二零
一零年五月三十一日及七月十三日，青島海爾
物流向海爾投資分別收購北京海爾物流有限公
司（「北京海爾物流」）及青島海爾日日順物流有
限公司（「青島海爾日日順物流」）餘下之80%及
75%股權，代價為人民幣800,000元及人民幣
750,000元。青島海爾物流及其附屬公司主要從
事提供物流服務。
此等交易統稱為「收購交易」，而收購交易中之
被收購實體統稱為「被收購實體」。
2.1 編製基準
此等財務報表乃按國際會計準則委員會（「國際
會計 準則 委員 會」）頒 佈之 國際 財務 報告 準則
（「國際財務報告準則」）（包括所有國際財務報告
準則，國際會計準則（「國際會計準則」）及詮釋）
及香港公司條例之披露要求編製。此等財務報
表乃按歷史成本基礎編製。除特別指明外，所
有涉及金額均以進位之最接近之人民幣（「人民
幣」）千元列示。
共同控制下業務合併之合併會計處理
根據收購交易，本公司成為被收購實體之控股
公司。由於收購交易完成前及以後本公司及被
收購實體均由海爾集團最終控制，故收購交易
乃以合併會計準則編製。