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