Mẫu bản dịch Báo cáo tài chính tiếng Trung – Anh (song ngữ)

Consolidated Statement of Profit or Loss and other Comprehensive Income 綜合損益及其他全面收益表 For the year ended 31 December 2018 截至二零一八年十二月三十一日止年度                                      Notes   2018 二零一八年 HK$’000                2017 二零一七年 HK$’000                          附註      千港元 千港元 Revenue              收益                                     Cost of goods sold and services provided             銷售貨品及提供服務之成本                                    Gross profit       毛利                                     Other income   其他收益                                           Other losses      其他虧損                                            Administrative expenses Impairment losses on investment in an             行政開支 投資聯營公司減值虧損                                         associate Equity-settled share-based payment      以股權結算之以股支付款項                                   Finance costs, net           融資成本淨額                                           Share of result of investments in associates       應佔於聯營公司的投資之業績                                               Loss before tax                除稅前虧損                                      Income tax        所得稅                                 Loss for the year                本年度虧損                                      Loss for the year attributable to: Owners of the Company           以下人士應佔本年度虧損： 本公司持有人                                             Non-controlling interests            非控股權益                                       Loss per share – Basic      每股虧損 －基本                                           – Diluted          －攤薄                                 Loss for the year Other comprehensive (expense) income          本年度虧損 其他全面（開支）收益                    Items that may be reclassified subsequently 其後可重新分類至損益的項目： to profit or loss: Exchange differences on translating foreign   年內換算海外業務產生之匯兌差額                              operations arising during the year                                           Other comprehensive (expense)           其他全面（開支）收益（扣除所得稅）                          income, net of income tax                                          Total comprehensive expense   本年度全面開支總額                  for the year                                       Total comprehensive (expense) income           以下人士應佔本年度全面（開支）                    for the year attributable to:       收益總額：                       Owners of the Company             本公司持有人                  Non-controlling interests            非控股權益                         Consolidated Statement of Financial Position 綜合財務狀況表 As at 31 December 2018 於二零一八年十二月三十一日                                                                                                  Assets and liabilities       資產及負債                                      Non-current assets                非流動資產                                       Goodwill             商譽                                      Contingent consideration receivable Financial assets at fair value through profit           應收或然代價 透過損益按公平值列賬之金融資產                                      or loss                                                        Property, plant and equipment                物業、廠房及設備                                        Investment in an associate   投資聯營公司                                                                                                  Current assets  流動資產                                            Investment held for sale             持作出售投資                                  Contingent consideration receivable      應收或然代價                                           Due from an associate  應收聯營公司款項                                        Other receivables           其他應收賬款                                           Financial assets at fair value through profit          透過損益按公平值列賬之金融資產                                     or loss                                                  Cash and cash equivalents          現金及現金等值項目                                                                                                   Total assets       資產總值                                           Current liabilities             流動負債                                            Trade and other payables           貿易及其他應付賬款                                   Non-current liabilities Convertible notes                非流動負債 可換股票據                                             Deferred tax liabilities   遞延稅項負債                                  Total liabilities               負債總額                                           Net current assets          流動資產淨額                                 Total assets less current liabilities               資產總值減流動負債                                   Net assets          資產淨額                                           Capital and reserves Share capital    股本及儲備 股本                                           Reserves            儲備                                      Non-controlling interests              非控股權益                                       Total equity       總權益                                                  Consolidated Statement of Cash Flows 綜合現金流量表 For the year ended 31 December 2018 截至二零一八年十二月三十一日止年度                            2018 二零一八年             2017 二零一七年             Notes 附註         HK$’000 千港元            HK$’000 千港元 Cash flow from operating activities Loss before tax               經營業務產生之現金流量 除稅前虧損                                              Adjustments for:             以下各項之調整：                                        Finance cost, net             融資成本淨額                                  Depreciation      折舊                                      Interest income               利息收入                                            Equity-settled share-based payments Net realised gains on financial assets at fair    以股權結算之以股支付款項 透過損益按公平值計量之金融資                                                value through profit or loss Net unrealised (gains) losses on financial     產之變現收益淨值 透過損益按公平值計量之金融資                                         assets at fair value through profit or loss Net share of result of investments in            產未變現（收益）虧損淨值 應佔於聯營公司的投資之業績                                  associates Fair value change of contingent          淨額 應收或然代價公平值變動                                              consideration receivable                                                             Loss on investment held-for-sale            持作出售投資虧損                                        PRC staff award fund Impairment loss on investment in an               中國員工獎勵基金 投資一間聯營公司減值虧損                                           associate                                                            Impairment loss on other receivables Reversal of impairment loss on other        其他應收賬款減值虧損 撥回其他應收賬款減值虧損                                         receivables                                                        Exchange loss (gain)      匯兌虧損（收益）                                             Operating cash flows before movements in working capital        營運資金變動前經營業務之 現金流量                                       Changes in other receivables     其他應收賬款變動                                       Changes in trade and other payables             貿易及其他應付賬款變動                                         Cash used in operations               經營業務所用現金                                            Overseas taxes paid      已付海外稅項                                 Net cash used in operating activities              經營業務所用現金淨額