Haier 2010 Annual Report Download - page 83

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
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
Annual Report 2010 二零一零年年報 81
2.1 BASIS OF PREPARATION (Cont’d)
Merger accounting for business combinations under
common control (Cont’d)
The consolidated income statements, consolidated statements of
comprehensive income, consolidated statements of changes in
equity and consolidated statements of cash flows of the Group for
the years ended 31 December 2010 and 2009 include the results,
changes in equity and cash flows of all companies then comprising
the Group and the Acquired Entities, as if the corporate structure
of the Group immediately after the completion of the Acquisition
Transactions had been in existence throughout the years ended
31 December 2010 and 2009, or since their respective dates of
acquisition, incorporation or registration, where this is a shorter
period. The consolidated statements of financial position of the
Group as at 31 December 2009 and 1 January 2009 were prepared
to present the state of affairs of the Group and the Acquired Entities
as if the corporate structure of the Group immediately after the
completion of the Acquisition Transactions had been in existence
and in accordance with the respective equity interests and/or the
power to exercise control over the individual companies attributable
to the Company as at 31 December 2009 and 1 January 2009.
The operating results previously reported by the Group for the
year ended 31 December 2009 have been restated to include the
operating results of the Acquired Entities as set out below:
The Group
(as previously Acquired The Group
reported) Entities Elimination (combined)
本集團 本集團
（如過往呈報） 被收購實體 抵銷 （合併）
RMB’000 RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元 人民幣千元
Revenue 收入 11,530,604 1,717,489 (370,100 ) 12,877,993
Profit before tax 除稅前溢利 538,046 106,546 – 644,592
Profit for the year 年內溢利 420,354 78,941 – 499,295
2.1 編製基準 （續）
共同控制下業務合併之合併會計處理 （續）
本集團於截至二零一零年及二零零九年十二月
三十一日止年度之綜合收益表、綜合全面收益
表、綜合權益變動表及綜合現金流量表包括現
時組成本集團及被收購實體之所有公司之業
績、權益變動及現金流量，猶如本集團公司架
構於緊隨完成收購交易後在截至二零一零年及
二零零九年十二月三十一日止整個年度或自該
等公司各自之收購、註冊成立或註冊日期（以較
短期間為準）以來一直存在。編製本集團於二零
零九年十二月三十一日及二零零九年一月一日
之綜合財務狀況表，旨在呈列本集團及被收購
實體之財務狀況，猶如本集團緊隨完成收購交
易後之公司架構一直存在，並按照於二零零九
年十二月三十一日及二零零九年一月一日本公
司應佔各個別公司之股權及╱或對該等公司行
使控制權之權力而編製。
本集團過往呈報截至二零零九年十二月三十一
日止年度之經營業績已重列以包括以下所載被
收購實體之經營業績：