曝光臺(tái) 注意防騙 網(wǎng)曝天貓店富美金盛家居專營(yíng)店坑蒙拐騙欺詐消費(fèi)者

(c) In accordance with PRC GAAP, business combination under common control should be accounted for by applying the pooling
of-interest method. The carrying amount of the assets and liabilities in the books of subsidiaries acquired were used for
consolidation. Under IFRSs, purchase accounting is adopted. The assets and liabilities of the subsidiaries are recorded at fair value.
(d) In accordance with the PRC GAAP, exchange difference arising on translation of specific loans and related interest denominated
in a foreign currency is capitalised as part of the cost of qualifying assets. Under IFRSs, such exchange difference should be
recognised in profit or loss unless the exchange difference represents an adjustment to interest.
(e) In accordance with the PRC GAAP, special funds such as investment grants allocated by the government, if clearly defined in official documents as part of “capital reserve”, are credited to capital reserve, and amortised over the respective useful lives
of corresponding assets. Under IFRSs, government grants relating to purchase of fixed assets are offset against the cost of
assets when utilised.
The financial statements prepared under PRC GAAP were audited by KPMG Huazhen, a firm of certified public accountants registered in the People’s Republic of China.
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009 Five Y 141 ear Summary
The following consolidated financial information is extracted from the consolidated financial statements of the Group,
prepared under International Financial Reporting Standards.
Consolidated Income Statement Summary
Year ended 31 December
2009 2008 2007 2006 2005
RMB million RMB million RMB million RMB million RMB million
Operating revenue 54,802 55,288 54,401 46,081 38,233
Operating expenses (55,351) (61,767) (52,956) (45,899) (39,598)
Other net income 1,989 833 436 481 42
Operating profit/(loss) 1,440 (5,646) 1,881 663 (1,323)
Interest income 68 103 73 41 55
Interest expense (1,497) (1,987) (2,291) (2,070) (1,616)
Share of associates’ results 69 (12) 57 5 (285)
Share of jointly controlled entities’ results 214 170 123 115 36
Gain/(loss) on derivative financial instruments, net 45 (124) 90 (19) –
Exchange gain, net 93 2,592 2,832 1,492 1,220
Gain on sale of other investments in equity securities – – 107 – –
Gain on sale of a jointly controlled entity – 143 – – –
Gain on sale of equity interest in subsidiaries – 37 7 – –
Profit/(loss) before taxation 432 (4,724) 2,879 227 (1,913)
Income tax credit/(expense) 95 (62) (847) (123) 22
Profit/(loss) for the year 527 (4,786) 2,032 104 (1,891)
Attributable to: Equity shareholders of the Company 330 (4,823) 1,839 106 (1,893)
Minority interest 197 37 193 (2) 2
Profit/(loss) for the year 527 (4,786) 2,032 104 (1,891)
　
中國(guó)航空網(wǎng) m.k6050.com
航空翻譯 www.aviation.cn
本文鏈接地址：China Southern Airlines Company Limited Annual Report 2009(109)