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论文作者:留学生论文论文属性:报告 Report登出时间:2011-01-07编辑:anterran点击率:11273
论文字数:12412论文编号:org201101071514453997语种:英语 English地区:英国价格:免费论文
关键词:SPECIALISED FIBREBUSINESS PLAN
CHINA SPECIALISED FIBRE HOLDINGS LIMITED
Notes:1.Turnover,revenue and segment informationThe Group is principally 写留学论文engaged in the production and distribution of differential chemical fibreproducts.Revenues recognised during the year are as follows:Group2002 2001RMB’000 RMB’000Sales of goods 869,721 617,745Processing fees—4,771Fees from construction contracts—33,340Total turnover 869,721 655,856Sundry income 3,585 2,704Interest income 382 134Total revenue 873,688 658,694Primary reporting format—business segmentsSince all the Group’s turnover and operating profit are derived from activities in Mainland China,nogeographical analysis is shown.2002DiscontinuedContinuing operationsoperations constructionsales of goods contracts GroupRMB’000 RMB’000 RMB’000Turnover 869,721—869,721Segment results(148,657)—(148,657)Other revenue 3,967Operating loss(144,690)Finance costs(28,350)Loss before taxation(173,040)Taxation(18,162)Loss after taxation(191,202)Minority interests 46,518Loss attributable to shareholders(144,684)—3—2001DiscontinuedContinuing operationsoperations constructionsales of goods contracts GroupRMB’000 RMB’000 RMB’000Turnover 622,516 33,340 655,856Segment results 184,897 4,512 189,409Unallocated costs(23,389)Other revenue 2,838Operating profit 168,858Finance costs(25,200)Gain on disposal of discontinued operations—23,710 23,710Profit before taxation 167,368Taxation(23,951)Profit after taxation 143,417Minority interests 263Profit attributable to shareholders 143,6802.Finance costsGroup2002 2001RMB’000 RMB’000Interest expenses—Bank borrowings wholly repayable within five years 25,237 22,831—Other loans wholly repayable within five years 3,075 2,298—Finance charges in respect of finance leases 38 7128,350 25,2003.TaxationGroup2002 2001RMB’000 RMB’000Mainland China income tax 18,162 23,951Hong Kong profits tax——18,162 23,951No Hong Kong profits tax was provided for as the Group had no assessable profits arising in HongKong(2001:Nil).Provision for taxation by subsidiaries operating in Mainland China has been calculatedat the rates applicable,based on existing laws,interpretations and practice,during the year.4.(Loss)/earnings per shareThe calculation of basic loss per share for the year ended 31 December 2002 is based on the lossattributable to shareholders of approximately RMB144,684,000(2001:profit of RMB143,680,000)andthe 1,860,000,000(2001:1,860,000,000)ordinary shares in issue during the year.No diluted(loss)/earnings per share is presented as there were no dilutive potential shares in existenceduring the years ended 31 December 2001 and 2002.—4—5.Comparative figuresWithin a review of financial statements’presentation,certain items in the financial statements werereclassified which would result in a more appropriate presentation of events or transactions.Accordingly,comparative figures have been reclassified to conform to the current year’s presentation.RECONCILIATIONThe Board has announced the unaudited consolidated results of the Group for the year ended 31 December2002 on 21 July 2003.The unaudited profit attributable to shareholders for the year ended 31 December2002 as announced previously was RMB58,905,000,which differs materially from the audited figures asdisclosed in this announcement.The following is a reconciliation,showing all the full particulars of,and thereasons for,the differences:Year ended31 December 2002RMB’000Unaudited profit attributable to shareholders 58,905Less:provision for bad debts(119,425)Less:本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。