PDF《开 达集团有限公司》

4 ― CONSOLIDATED BALANCE SHEET (Continued) As at

30 June

2015 C unaudited At

30 June

2015 At

31 December

2014 Note HK$'

000 HK$'

000 Total assets less current liabilities ? brought forward 1,684,973 1,664,770 Non-current liabilities Bank loans 42,513 50,649 Deferred rental expenses 3,514 3,396 Rental deposits 6,512 4,800 Deferred tax liabilities 16,024 16,024 Accrued employee benefits

190 291 68,753 75,160 NET ASSETS 1,616,220 1,589,610 CAPITAL AND RESERVES Share capital

15 95,059 95,059 Reserves 1,519,847 1,494,189 Total equity attributable to equity ? shareholders of the Company 1,614,906 1,589,248 Non-controlling interests 1,314

362 TOTAL EQUITY 1,616,220 1,589,610 The notes on pages

7 to

20 form part of this interim financial report. ―

5 ― CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended

30 June

2015 C unaudited Attributable to equity shareholders of the Company Share capital Share premium Capital reserve Contributed surplus Exchange reserve Land and buildings revaluation reserve Fair value reserve Revenue reserve Total Non- controlling interests Total equity Note HK$'

000 HK$'

000 HK$'

000 HK$'

000 HK$'

000 HK$'

000 HK$'

000 HK$'

000 HK$'

000 HK$'

000 HK$'

000 Balance at

1 January

2014 66,541 109,942 10,815 173,397 (53,724) 62,667 2,028 977,483 1,349,149 3,840 1,352,989 Changes in equity for the ? six months ended ?

30 June 2014: Issuance of shares 15(b) 28,518 75,196 103,714 C 103,714 Total comprehensive income ? for the period C C C C 8,057 C (1,756) (72,620) (66,319)

690 (65,629) Balances at

30 June

2014 ? and

1 July

2014 95,059 185,138 10,815 173,397 (45,667) 62,667

272 904,863 1,386,544 4,530 1,391,074 Changes in equity for the ? six months ended ?

31 December 2014: Total comprehensive income ? for the period 15,112) C (644) 218,460 202,704 (4,168) 198,536 Balances at ?

31 December

2014 ? and

1 January

2015 95,059 185,138 10,815 173,397 (60,779) 62,667 (372) 1,123,323 1,589,248

362 1,589,610 Changes in equity for the ? six months ended ?

30 June 2015: Total comprehensive income ? for the period C C C C 1,041 C

254 24,363 25,658

952 26,610 Balance at

30 June

2015 95,059 185,138 10,815 173,397 (59,738) 62,667 (118) 1,147,686 1,614,906 1,314 1,616,220 The notes on pages

7 to

20 form part of this interim financial report. ―

6 ― CONDENSED CONSOLIDATED CASH FLOW STATEMENT For the six months ended

30 June

2015 C unaudited Six months ended

30 June

2015 2014 Note HK$'

000 HK$'

000 Operating activities Cash generated from/(used in) operations 70,527 (117,115) Tax paid (47) (40) Net cash generated from/(used in) ? operating activities 70,480 (117,155) Investing activities Payment for the purchase of property, ? plant and equipment (8,615) (10,216) Net proceeds from disposal of financial assets C 3,954 Payment for the purchase of financial assets C (1,139) Increase in investment in associates (49) (49) Other cash flows arising from investing activities 3,103 2,767 Net cash used in investing activities (5,561) (4,683) Financing activities Issuance of shares C 103,714 Proceeds from loan from a director C 50,000 Other cash flows arising from financing activities (65,987) (33,817) Net cash (used in)/generated from ? financing activities (65,987) 119,897 Net decrease in cash and cash equivalents (1,068) (1,941) Cash and cash equivalents at

1 January

13 93,509 51,071 Effect of foreign exchanges rates changes (1,229) (33) Cash and cash equivalents at