PDF《泸州市兴泸水务 （集团） 股份有限公司》

10 0.18 0.16 C Diluted N/A 0.16 C

4 C (b) Consolidated Statement of Financial Position At

31 December

2018 2017 NOTES RMB'

000 RMB'

000 Non-current Assets Property, plant and equipment 39,919 37,320 Prepaid lease payments 76,745 77,778 Investment properties 12,622 13,071 Intangible assets

11 1,947,203 1,461,240 Goodwill

12 25,278 C Prepayment for prepaid lease payments 4,000 4,000 Receivables under service concession arrangements

11 833,537 736,408 Available-for-sale investments C 53,630 Equity instruments at fair value through other comprehensive income 57,273 C Deferred tax assets 21,568 9,007 3,018,145 2,392,454 Current Assets Inventories 33,002 28,016 Receivables under service concession arrangements

11 17,454 14,493 Trade receivables

13 129,228 100,429 Prepaid lease payments 1,857 1,764 Amounts due from customers for contract work C 10,464 Contract assets 18,606 C Prepayments and other receivables 45,864 17,121 Bank balances and cash 547,681 700,075 793,692 872,362 C

5 C At

31 December

2018 2017 NOTES RMB'

000 RMB'

000 Current Liabilities Trade payables

14 43,415 21,752 Advances from customers and other payables 356,404 431,450 Contract liabilities 176,350 C Tax liabilities 17,912 12,723 Borrowings 392,256 289,574 Provisions 1,769 4,902 988,106 760,401 Net Current (Liabilities) Assets (194,414) 111,961 Total Assets less Current Liabilities 2,823,731 2,504,415 Capital and Reserves Share capital

15 859,710 859,710 Share premium and reserves 1,020,325 926,530 Equity attributable to owners of the Company 1,880,035 1,786,240 Non-controlling interests 76,876 91,676 Total Equity 1,956,911 1,877,916 Non-current Liabilities Deferred tax liabilities 16,766 12,615 Borrowings 452,178 313,185 Deferred income C government grants 168,712 145,036 Provisions 229,164 155,663 866,820 626,499 2,823,731 2,504,415 C

6 C Notes 1. BASIS OF PREPARATION The consolidated financial statements of the Company have been prepared in accordance with International Accounting Standard (the IAS )

1 Presentation of Financial Report issued by the International Accounting Standards Board (the IASB ) as well as with the applicable disclosure requirements of Appendix

16 to the Rules Governing the Listing of Securities (the Listing Rules ) on The Stock Exchange of Hong Kong Limited (the Stock Exchange ).

2 APPLICATION OF NEW AND AMENDMENTS TO INTERNATIONAL FINANCIAL REPORTING STANDARDS ( IFRS ) New and Amendments to IFRSs that are mandatorily effective for the current year The Group has applied the following new and amendments to IFRSs issued by the International Accounting Standards Board ( IASB ) for the first time in the current year: IFRS

9 Financial Instruments IFRS

15 Revenue from Contracts with Customers and the Related Amendments IFRIC- Int

22 Foreign Currency Transactions and Advance Consideration Amendments to IFRS

2 Classification and Measurement of Share-based Payment Transactions Amendments to IFRS

4 Applying IFRS

9 Financial Instruments with IFRS

4 Insurance Contracts Amendments to IAS

28 As part of the Annual Improvements to IFRSs 2014C2016 Cycle Amendments to IAS

40 Transfers of Investment Property In addition, the Group has early applied Amendments to IFRS

9 Prepayment Features with Negative Compensation which will be mandatorily effective for the Group for the financial year beginning on

1 January 2019. Except as described below, the application of the new and amendments to IFRSs in the current year has had no material impact on the Group'