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depreciation expense for future periods is adjusted if there are significant changes from previous estimates.
57 Comparati ve figures
As a result of the application of IAS1 (revised 2007), Presentation of financial statements, and IFRS 8, Operating
segments and the change in accounting policy for property, plant and equipment, certain comparative figures have been
adjusted to conform to current year’s presentation and to provide comparative amounts in respect of items disclosed for the first time in 2009. Further details of these developments are disclosed in Note 3.
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009
136 Notes to the Financial Statements
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
58 Possible impact of amendments , new standards and interpretations
issued but not yet effecti ve for the year ended 31 December 2009
Up to the date of issue of these financial statements, the IASB has issued a number of amendments, new standards and interpretations which are not yet effective for the year ended 31 December 2009 and which have not been adopted in these financial statements.
The Group is in the process of making an assessment of what the impact of these amendments, new standards and
new interpretations is expected to be in the period of initial application. So far it has concluded that the adoption of them is unlikely to have a significant impact on the Group’s results of operations and financial position.
In addition, the following developments are expected to result in amended disclosures in the financial statements, including restatement of comparative amounts in the first period of adoption:
Effective for accounting periods
beginning on or after
IAS 24 (Revised), Related party disclosures 1 January 2011
IFRS 9, Financial instruments 1 January 2013
59 Subsidiaries
The particulars of the Group’s principal subsidiaries as of 31 December 2009 are as follows:
Name of company
Place of establishment/
operation Registered capital
Proportion
of ownership interest held by the Company
Principal
activities
Southern Airlines Shantou Airlines Company Limited (a)
PRC RMB280,000,000 60% Airline
Chongqing Airlines Company Limited (a) PRC RMB1,200,000,000 60% Airline
Zhuhai Airlines Company Limited (a) PRC RMB250,000,000 60% Airline
Xiamen Airlines Company Limited (a) PRC RMB1,200,000,000 60% Airline
Guizhou Airlines Company Limited (a) PRC RMB80,000,000 60% Airline
Nan Lung International Freight Limited HK HKD3,270,000 51% Freight services
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009 Notes to the Financial Statements 137
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
59 Subsidiaries (cont’d)
　
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