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At 31 December 4,676 3,138 4,676 3,138
Fair value reserve
At 1 January 18 183 7 130
Change in fair value of available-for-sale equity securities 19 (165) 4 (123)
At 31 December 37 18 11 7
Statutory surplus reserve (Note (a))
At 1 January and at 31 December 526 526 526 526
Discretionary surplus reserve
At 1 January and at 31 December 77 77 77 77
Other reserve
At 1 January 150 4 143 –
Acquisition of equity interest in a subsidiary (Note (c)) – (5) – –
Government contributions (Note (d)) 1 151 1 143
At 31 December 151 150 144 143
Retained earnings/(accumulated losses)
At 1 January (3,449) 1,374 (5,721) (628)
Profit/(loss) for the year 330 (4,823) (54) (5,093)
At 31 December (3,119) (3,449) (5,775) (5,721)
Total 2,348 460 (341) (1,830)
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009
114 Notes to the Financial Statements
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
46 Reserves (cont’d)
(a) According to the PRC Company Law and the Articles of Association of the Company and certain of its subsidiaries,
the Company and the relevant subsidiaries are required to transfer 10% of their annual net profits after taxation,
as determined under the PRC accounting rules and regulations, to a statutory surplus reserve until the reserve
balance reaches 50% of the registered capital. The transfer to this reserve must be made before distribution of a dividend to shareholders and when there are retained earnings at the financial year end. Statutory surplus reserve can be used to offset prior years’ losses, if any, and may be converted into share capital
by the issue of new shares to shareholders in proportion to their existing shareholding or by increasing the par value of the shares currently held by them, provided that the balance after such issue is not less than 25% of the registered capital.
(b) Dividend distributions may be proposed at the discretion of the Company’ board of directors, after consideration
of the transfers of reserves referred to above and making up cumulative prior years’ losses. Pursuant to the Articles of Association of the Company, the net profit of the Company for the purpose of profit distribution is deemed to be the lesser of (i) the net profit determined in accordance with the PRC accounting rules and regulations, and (ii) the net profit determined in accordance with IFRSs. As at 31 December 2009, the Company
did not have any distributable reserves (2008: Nil).
(c) The Company acquired certain equity interest in a subsidiary from CSAHC in 2008 (Note 47(c)(xii)). The balance
represents the difference of the consideration paid and the share of net assets of the subsidiary.
(d) Pursuant to the “Notice of approval for funds to be used specifically for the purchase of snow handling
　
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本文鏈接地址：China Southern Airlines Company Limited Annual Report 2009(88)