PDF《上海复旦微电子集团股份有限公司》

4 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at

31 December

2018 Notes

2018 2017 RMB'

000 RMB'

000 NON-CURRENT ASSETS Property, plant and equipment 395,163 367,034 Prepayments for equipment 8,946 - Intangible assets 191,068 160,655 Equity investments designated at fair value through other comprehensive income 28,475 - Available-for-sale investments - 3,267 Financial assets at fair value through profit and loss 1,373 - Deferred tax assets 6,249 30,049 Investments in an associate 3,000 - Total non-current assets 634,274 561,005 CURRENT ASSETS Inventories 606,048 367,106 Trade and bills receivables

7 562,491 566,434 Prepayments, other receivables and other assets 37,367 38,196 Tax recoverable 11,264 28,506 Cash and bank balances 695,350 646,109 Total current assets 1,912,520 1,646,351 CURRENT LIABILITIES Trade and bills payables

8 147,317 131,149 Accruals, other payables and deferred income 267,895 292,376 Tax payable 1,944

522 Total current liabilities 417,156 424,047 NET CURRENT ASSETS 1,495,364 1,222,304 TOTALASSETS LESS CURRENT LIABILITIES 2,129,638 1,783,309 NON-CURRENT LIABILITIES Deferred income 20,070 12,033 Deferred tax liabilities 2,128 - 22,198 12,033 Net assets 2,107,440 1,771,276 EQUITY Equity attributable to owners of the parent Issued capital 69,450 65,933 Reserves

9 1,873,156 1,551,109 1,942,606 1,617,042 Non-controlling interests 164,834 154,234 Total equity 2,107,440 1,771,276

5 Notes 1. BASIS OF PREPARATION These financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards ( HKFRSs ) (which include all HKFRSs, Hong Kong Accounting Standards ( HKASs ) and Interpretations) issued by the Hong Kong Institute of Certified Public Accountants ( HKICPA ), accounting principles generally accepted in Hong Kong and the disclosure requirement of the Hong Kong Companies Ordinance. They have been prepared under the historical cost convention. These financial statements are presented in Renminbi ( RMB ) and all values are rounded to the nearest thousand except when otherwise indicated. 1.1 CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES The Group has adopted the following revised standards for the first time for the current year'

s financial statements. Amendments to HKFRS

2 Classification and Measurement of Share-based Payment Transactions HKFRS

9 Financial Instruments HKFRS

15 Revenue from Contracts with Customers Amendments to HKFRS

15 Clarifications to HKFRS

15 Revenue from Contracts with Customers HK(IFRIC)-Int

22 Foreign Currency Transactions and Advance Consideration Annual Improvements to HKFRSs 2014-2016 Cycle Amendments to HKFRS

1 and HKAS

28 1.2 ISSUED BUT NOT YET EFFECTIVE HKFRs The Group has not applied the following new and revised HKFRSs, that have been issued but are not yet effective, in these financial statements. Amendments to HKFRS

3 Definition of a Business2 Amendments to HKFRS

9 Prepayment Features with Negative Compensation1 Amendments to HKFRS

10 and HKAS

28 (2011) Sale or Contribution of Assets between an Investor and its Associate or Joint Venture4 HKFRS

16 Leases1 HKFRS

17 Insurance Contracts3 Amendments to HKAS

1 and HKAS

8 Definition of Material2 Amendments to HKAS

19 Plan Amendment, Curtailment or Settlement1

6 Amendments to HKAS

28 Long-term Interests in Associates and Joint Ventures1 HK(IFRIC)-Int

23 Uncertainty over Income Tax Treatments1 Annual Improvements 2015-2017 Cycle Amendments to HKFRS 3, HKFRS 11, HKAS

12 and HKAS

231 1 Effective for annual periods beginning on or after