财务报表FinacialStatements.PDFVIP

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财务报表FinacialStatements

Financial Statements 148 Consolidated Income Statement 149 Consolidated Statement of Comprehensive Income 150 Statements of Financial Position 15 1 Consolidated Statement of Changes in Equity 152 Consolidated Cash Flow Statement 153 Notes to The Financial Statements 153 1. Principal Accounting Policies 171 2. Changes in Accounting Policies 174 3 . Turnover and Segment Information 176 4 . Other Income 177 5. Net Interest Income 177 6. Profit Before Taxation 178 7. Emoluments of Directors and Senior Management 180 8. Taxation in the Consolidated Income Statement 18 1 9 . Net Profit Attributable to Shareholders 18 1 10. Dividends 182 11. Earnings Per Share 183 12. Fixed Assets – Group 188 13 . Interest in Subsidiaries 188 14 . Interest in Joint Ventures 189 15. Other Assets 189 16. Cash and Deposits with Banks 190 17. Trade and Other Receivables 190 18. Properties for Sale 19 1 19 . Bank Loans and Other Borrowings 192 20. Trade and Other Payables 192 2 1. Taxation in the Consolidated Statement of Financial Position 194 22. Share Capital 195 23 . Reserves 198 24 . Non-Controlling Interests 198 25. Cash Generated from Operations 199 26. Contingent Liabilities 199 27. Commitments 200 28. Employee Benefits 205 29 . Related Party Transactions 206 30. Financial Risk Management Objectives and Policies 2 10 3 1. Significant Accounting Estimates and Judgments 2 11 32. Ultimate Holding Company 2 11 33 . Future Changes in Accounting Policies 2 11 34 . Approval of Financial Statements 2 12 35. Principal Subsidiaries 2 17 36. Joint Ventures 147 Consolidated Income Statement For the year ended December 31, 2013 in HK$

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