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

relevant contracts.
(iv) In accordance with the PRC accounting rules and regulations, land use rights are carried at revalued amounts. Under IFRSs, land use rights are carried at cost with effect from 1 January 2002, and accordingly, the unamortised surplus on revaluation of land use rights was reversed against shareholders’ equity.
(v) In accordance with the PRC GAAP, business combinations 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.
(vi) 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.
(vii) 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 deducted from the cost of the related fixed assets.
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009 Notes to the Financial Statements 127
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
50 Supplementary information to the consolidated cash flow statement
Non cash transactions – acquisition of aircraft
During the year ended 31 December 2009, aircraft acquired under finance leases amounted to RMB2,171 million (2008:
RMB281 million).
51 Financial risk management and fair values
Exposure to liquidity, interest rate, currency, jet fuel price risk and credit risks arises in the normal course of the Group’s business. The Group’s exposure to these risks and the financial risk management policies and practices used by the
Group to manage these risks are described below:
(a) Liquidity risk
As at 31 December 2009, the Group’s current liabilities exceeded its current assets by RMB28,441 million. For the year ended 31 December 2009, the Group recorded a net cash inflow from operating activities of RMB8,959 million, a net cash outflow from investing activities of RMB14,478 million and a net cash inflow from financing activities of RMB5,213
million, and resulted in a net decrease in cash and cash equivalents of RMB306 million.
In 2010 and thereafter, the liquidity of the Group is primarily dependent on its ability to maintain adequate cash inflow from operations to meet its debt obligations as they fall due, and its ability to obtain adequate external financing to meet
　
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