曝光臺 注意防騙 網曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

under different GAAPs
(1) The effect of the differences between PRC GAAP and IFRSs on net profit/(loss) attributable to equity shareholders
of the Company is analysed as follows:
The Group
2009 2008
RMB million RMB million
Amounts under PRC GAAP 358 (4,829)
Adjustments:
Losses on lump sum housing benefits (a) (26) (26)
Revaluation of land use rights (b) 4 4
Adjustments arising from business combinations under common control (c) (7) (7)
Capitalisation of exchange difference of specific loans (d) 3 51
Government grants (e) 1 2
Effect of the above adjustments on taxation (2) (14)
Effect of the above adjustments on minority interests (1) (4)
Total (28) 6
Amounts under IFRSs 330 (4,823)
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009
140 Supplementary Information
(Expressed in Renminbi)
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under different GAAPs (cont’d)
(2) The effect of the differences between PRC GAAP and IFRSs on equity attributable to equity holders of the Company is analysed as follows:
The Group
2009 2008
RMB million RMB million
Amounts under PRC GAAP 10,359 7,001
Adjustments:
Losses on lump sum housing benefits (a) 66 92
Revaluation of land use rights (b) (142) (146)
Adjustments arising from business combinations under common control (c) 1 8
Capitalisation of exchange difference of specific loans (d) 111 108
Government grants (e) (39) (40)
Effect of the above adjustments on taxation 7 9
Effect of the above adjustments on minority interests (12) (11)
Total (8) 20
Amounts under IFRSs 10,351 7,021
Notes:
(a) In accordance with the PRC GAAP, losses on the lump sum housing benefits executed by CSAHC are charged to retained profits
as of 1 January 2001 pursuant to the relevant regulations. Under IFRSs, losses on lump sum housing benefits are charged to the income statement in the obligatory periods stipulated by the relevant contracts.
(b) In accordance with the PRC GAAP, land use rights are carried at revalued amounts. Under IFRSs, land use rights are carried at
cost with effect from 1 January 2002. Accordingly, the unamortised surplus on revaluation of the land use rights was reversed
against shareholders’ equity.
　
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本文鏈接地址：China Southern Airlines Company Limited Annual Report 2009(108)