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1、一、損益表 INCOME STATEMENT Aggregate income statement 合并損益表 Operating Results 經(jīng)營業(yè)績 FINANCIAL HIGHLIGHTS 財務(wù)摘要 Gross revenues 總收入 / 毛收入Net revenues 銷售收入 / 凈收入 Sales 銷售額Turnover 營業(yè)額Cost of revenues銷售成本Gross profit 毛利潤Gross margin 毛利率Other income and gain其他收入及利得EBITDA 息、稅、折舊、攤銷前利潤(EBITDA)EBITDA marginEBITDA
2、 率EBITA 息、稅、攤銷前利潤EBIT 息稅前利潤 / 營業(yè)利潤Operating incomeOperating profitOperating marginloss ) 營業(yè)利潤 / (虧損) 營業(yè)利潤營業(yè)利潤率EBIT margin EBIT率(營業(yè)利潤率)出售投資前利潤R&D) 研發(fā)費用銷售費用Profit before disposal of investments Operating expenses:營業(yè)費用:Research and development costs marketing expensesSelling expenses Cost of revenu
3、es 營業(yè)成本Selling Cost 銷售成本銷售費用、或銷售及Sales and marketing expenses Selling and marketing expenses 市場推廣費用Selling and distribution costs營銷費用 / 行銷費用General and administrative expenses管理費用 / 一般及管理費用Administrative expenses 管理費用Operating income (loss ) 營業(yè)利潤 / (虧損)Profit from operating activities營業(yè)利潤 / 經(jīng)營活動之利潤F
4、inance costs 財務(wù)費用 / 財務(wù)成本Financial result 財務(wù)費用Finance income 財務(wù)收益Change in fair value of derivative liability associated with Series B convertibleredeemable prefere nee shares可轉(zhuǎn)換可贖回優(yōu)先股B相關(guān)衍生負債公允值變動Loss on the derivative component of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司權(quán)益損失Governme
5、nt grant ineome 政府補助Other (expense) / ineome其他收入 / (費用)Loss before income taxes 稅前損失 Income before taxes稅前利潤Profit before tax 稅前利潤Income taxes所得稅taxes 稅項Current Income tax 當期所得稅Deferred Income tax 遞延所得稅Interest income 利息收入Interest income net利息收入凈額Profit for the period 本期利潤Ordinary income 普通所得、普通收益、通
6、常收入 Comprehensive income 綜合收益、全面收益 Net income 凈利潤Net loss 凈損失Net Margin 凈利率Income from continuing operations持續(xù)經(jīng)營收益或連續(xù)經(jīng)營部門營業(yè)收益Income from discontinued operations 非持續(xù)經(jīng)營收益或停業(yè)部門經(jīng)營收益 extraordinary gain and loss 特別損益、非常損益Gain on trading securities交易證券收益Net Profit attributable to Equity Holders of the Comp
7、any歸屬于本公司股東所有者的凈利潤Net income attributed to shareholders 歸屬于母公司股東的凈利潤或股東應(yīng)占溢利(香 港譯法)Profit attributable to shareholders歸屬于股東所有者(持有者)的利潤或股東應(yīng)占溢利(香港譯法)可交換證券公允值變動Minority interests 少數(shù)股東權(quán)益 / 少數(shù)股東損益Change in fair value of exchangeable securitiesOther comprehensive income Foreign currency translation adjustm
8、ent其他綜合利潤外匯折算差異Comprehensive (loss) / income綜合利潤 ( 虧損 )Gain on disposal of assets處分資產(chǎn)溢價收入Loss on disposal of assets處分資產(chǎn)損失Asset impairments 資產(chǎn)減值Gain on sale of assets出售資產(chǎn)利得Intersegment eliminations 公司內(nèi)部沖銷Dividends 股息 / 股利/ 分紅Deferred dividends延派股利Net loss per share: 每股虧損Earnings per share ( EPS) 每股收益
9、Earnings per share attributable to ordinaryequity holders of the parent歸屬于母公司股東持有者的每股收益-Basic-Diluted- 基本-稀釋 /攤?。抗墒找嬉话阌孟♂?,凈資產(chǎn)用攤?。〥iluted EPS 稀釋每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares:加權(quán)平均股數(shù):-Basic - 基本-Diluted- 稀釋 / 攤薄Derivative financial instruments 衍生金融工具 Borrowings 借貸Earni
10、ngs Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference扣除可換股債券之衍生工具評估損益及匯兌損失后每股盈Historical Cost 歷史成本Capital expenditures 資本支出 revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股權(quán)收益附 屬公司股權(quán)收益聯(lián)營公司股權(quán)收益 equit
11、y in affiliates 附屬公司權(quán)益Equity Earning 股權(quán)收益、股本盈利Non-operating income營業(yè)外收入Income taxes-current當期所得稅或法人稅、住民稅及事業(yè)稅等(日本公司用法)Income taxes-deferred遞延所得稅或法人稅等調(diào)整項(日本公司用法)Income (loss) before income taxes and minority interest所得稅及少數(shù)股東權(quán)益前利潤(虧損)Equity in the income of investees采權(quán)益法認列之投資收益Equity Compensation 權(quán)益報酬W
12、eighted average number of shares outstanding 加權(quán)平均流通股 treasury shares 庫存股票Number of shares outstanding at the end of the period期末流通股數(shù)目Equity per share, attributable to equity holders of the Parent歸屬于母公司所有者的每股凈資產(chǎn)Dividends per share每股股息、每股分紅Cash flow from operations( CFFO) 經(jīng)營活動產(chǎn)生的現(xiàn)金流量Weighted average n
13、umber of common and common equivalent shares outstanding 權(quán)平均普通流通股及等同普通流通股Equity Compensation 權(quán)益報酬Weighted Average Diluted Shares 稀釋每股收益加權(quán)平均值Gain on disposition of discontinued operations非持續(xù)經(jīng)營業(yè)務(wù)處置利得(收益)Loss on disposition of discontinued operations非持續(xù)經(jīng)營業(yè)務(wù)處置損失participation in profit profit participati
14、on capital profit sharing 分紅 Employee Profit Sharing Dividends to shareholders分紅資本紅利、資本分紅員工分紅(紅利)股東分紅(紅利)普通股基本平均數(shù)普通股稀釋平均數(shù)Average basic common shares outstandingAverage diluted common shares outstandingIntersegment eliminations部門間消減ROA( Return on assets ) 資產(chǎn)回報率 / 資產(chǎn)收益率ROE(Return on Equit)股東回報率 /股本收益率
15、 (回報率 )凈資產(chǎn)收益率Equit ratio 產(chǎn)權(quán)比率Current ration (times) 流動比率ROCE( Return on Capital Employed) 資本報酬率(回報率)或運營資本回報率或權(quán)益資 本收益率或股權(quán)收益率RNOA( Return on Net Operating Assets) 凈經(jīng)營資產(chǎn)收益率(回報率)ROI( Return on Investment) 投資回報率OA( Operating Assets )OL( Operating Liabilites經(jīng)營性資產(chǎn)) 經(jīng)營性負債NBC(Net Borrow Cost) 凈借債費用OI(Operati
16、ng Income)經(jīng)營收益NOA(Net Operating Assets)凈經(jīng)營性資產(chǎn)NFE(Net Financial Earnings) 凈金融收益NFO(Net Financial Owners) 凈金融負債FLEV(Financial leverage) 財務(wù)杠桿OLLEV(Operating Liabilites leverage)經(jīng)營負債杠桿CSE(Common Stock Equity) 普通股權(quán)益SPREAD 差價RE(Residual Earning) 剩余收益、資產(chǎn)負債表balance sheet 資產(chǎn)負債表aggregate balance sheetAssets 資
17、產(chǎn)Current assets 流動資產(chǎn)合并資產(chǎn)負債表Non-current assets非流動資產(chǎn)Investment depositsDesignated loan Financial assets Pledged deposits投資存款委托貸款金融資產(chǎn)銀行保證金 / 抵押存款I(lǐng)nterests in subsidiaries 附屬公司權(quán)益Cash and cash equivalents 現(xiàn)金及現(xiàn)金等價物Hong Kong listed investments, at fair value 于香港上市的投資,以公允價值列示Total current assets流動資產(chǎn)合計Trade
18、accounts receivable 應(yīng)收賬款Trade and bills receivables 應(yīng)收賬款及應(yīng)收票據(jù)Inventories存貨 / 庫存Prepayments and other receivables預付款及其他應(yīng)收款Prepayments, deposits and other receivables 預付賬款、按金及其它應(yīng)收款Tangible assets 有形資產(chǎn)Intangible assets無形資產(chǎn)Investment properties 投資物業(yè) Goodwill 商譽Other intangible assets其他無形資產(chǎn)Available-for-
19、sale investments可供出售投資Prepayments for acquisition of properties 收購物業(yè)預付款項 fair value公允價值Property, plant and equipment 物業(yè)、廠房及設(shè)備或財產(chǎn)、廠房及設(shè)備或固定資產(chǎn)Fixed Assets固定資產(chǎn)Plant Assets廠房資產(chǎn)Lease prepayments 預付租金Intangible assets 無形資產(chǎn)Deferred tax assets遞延稅 / 遞延稅項資產(chǎn)Total assets 資產(chǎn)合計Liabilities 負債Current liabilities 流動負
20、債Short-term bank loans短期銀行借款Current maturities of long-term bank loans一年內(nèi)到期的長期銀行借款Accounts and bills payable 應(yīng)付賬款及應(yīng)付票據(jù)Accrued expenses and other payables 預提費用及其他應(yīng)付款Total current liabilities 流動負債合計Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 長期銀行借款,減一年內(nèi)到期的長期銀
21、行貸款Deferred income 遞延收入Deferred tax liabilities遞延稅Financial Net Debt凈金融負債Total liabilities 負債合計Commitments and contingencies資本承諾及或有負債三、股東權(quán)益Donated shares 捐贈股票Additional paid-in capital資本公積Statutory reserves法定公積Retained earnings未分配利潤Accumulated other comprehensiveincome 累積其他綜合所得Treasury shares庫存股票Tot
22、al shareholders ' equity 股東權(quán)益合計Equity 股東權(quán)益、所有者權(quán)益、凈資產(chǎn)Shareholder ' s EquityStockholder's EquityOwner's Equity股東權(quán)益、所有者權(quán)益Total liabilities and shareholders' equity 負債和股東權(quán)益合計Capital and reserves attributable to the Company' s equity holders本公司權(quán)益持有人應(yīng)占資本及儲備Issued capital 已發(fā)行股本Share
23、 capital 股本Reserves 儲備Cash reserves 現(xiàn)金儲備Inerim dividend 中期股息Proposed dividend 擬派股息Proposed special dividend擬派末期股息Proposed special dividend擬派特別股息Proposed final special dividend 擬派末期特別股息Convertible bonds 可換股債券Shareholders ' fund 股東資金 四、現(xiàn)金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activit
24、ies經(jīng)營活動產(chǎn)生的現(xiàn)金流Net cash provided by / (used in) operating activities經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Net income /loss 凈利潤或損失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 凈利潤之現(xiàn)金調(diào)整項:Depreciation and amortization 折舊及攤銷Addition of bad debt expense壞賬增加數(shù) / (沖回數(shù))Provision for obsolete
25、 inventories存貨準備Share-based compensation 股票薪酬Deferred income taxes遞延所得稅Exchange loss 匯兌損失Loss of disposal of property,plant and equipment處置固定資產(chǎn)損失Changes in operating assets and liabilities:經(jīng)營資產(chǎn)及負債的變化Trade accounts receivable 應(yīng)收賬款I(lǐng)nventories 存貨Prepayments and other receivables預付款及其他應(yīng)收款Accounts and bills payable 應(yīng)付賬款及應(yīng)付票據(jù)Accrued expenses and other payables 預提費用及其他應(yīng)付款Net cash provided by / (used in) operating activities經(jīng)營活動產(chǎn)生 / (使用)的現(xiàn)金Free cash flow 自由現(xiàn)金流Cash flow from investing activities投資活動產(chǎn)生的現(xiàn)金流Net cash used in investing activities投資活動產(chǎn)生的現(xiàn)金流量凈額Purchases of property, plant and equipment購買固定資產(chǎn)
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