京东方B2010年年度审计报告(英文版) 2011-04-26费.pdf

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1、 BOE Technology Group Company Limited ENGLISH VERSION OF FINANCIAL STATEMENTS FOR THE YEAR 1 JANURARY 2010 TO 31 DECEMBER 2010 IF THERE IS ANY CONFLICT OF MEANING BETWEEN THE CHINESE AND ENGLISH VERSIONS,THE CHINESE VERSION WILL PREVAIL AUDITORS REPORT KPMG-A(2011)AR No.0758 All Shareholders of BOE

2、Technology Group Company Limited:We have audited the accompanying financial statements of BOE Technology Group Company Limited(the Company),which comprise the consolidated balance sheet and balance sheet as at 31 December 2010,the consolidated income statement and income statement,the consolidated s

3、tatement of changes in equity and statement of changes in equity,the consolidated cash flow statement and cash flow statement for the year then ended,and notes to the financial statements.Managements Responsibility for the Financial Statements The Companys management is responsible for the preparati

4、on of these financial statements in accordance with the China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the Peoples Republic of China.This responsibility includes:designing,implementing and maintaining internal control relevant to the preparation of financial

5、 statements that are free from material misstatement,whether due to fraud or error;selecting and applying appropriate accounting policies;and making accounting estimates that are reasonable in the circumstances.Auditors Responsibility Our responsibility is to express an opinion on these financial st

6、atements based on our audit.We conducted our audit in accordance with China Standards on Auditing for Certified Public Accountants.Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are

7、 free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditors judgment,including the assessment of the risks of material misstatement of the financial stat

8、ements,whether due to fraud or error.In making those risk assessments,the auditors consider internal control relevant to the entitys preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion

9、on the effectiveness of the entitys internal control.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management,as well as evaluating the overall presentation of the financial statements.We believe that the audi

10、t evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.AUDITORS REPORT(CONTINUED)KPMG-A(2011)AR No.0758 Opinion In our opinion,the financial statements comply with the requirements of China Accounting Standards for Business Enterprises issued by the Minist

11、ry of Finance of the Peoples Republic of China and present fairly,in all material respects,the consolidated financial position and financial position of the Company as at 31 December 2010,and the consolidated results of operations and results of operations and the consolidated cash flows and cash fl

12、ows of the Company for the year then ended.KPMG Huazhen Certified Public Accountants Registered in the Peoples Republic of China Zhang Huan Beijing,the Peoples Republic of China Huang Jingwei 22 April 2011 1 BOE Technology Group Company Limited Consolidated balance sheet as at 31 December 2010(Expre

13、ssed in Renminbi yuan)Note 2010 2009 Current assets Cash at bank and on hand .1 23,997,831,673 15,836,411,922 Financial assets held for trading .2 67,794,013-Bills receivable .3 378,937,778 331,898,229 Accounts receivable .4 1,263,204,267 1,195,729,431 Prepayments .5 40,275,676 41,375,396 Interest r

14、eceivable .6 57,851,997 36,303,904 Other receivables .7 333,128,771 106,764,069 Inventories .8 1,300,479,825 780,639,882 Other current assets .9 352,781,119 283,806,158 Total current assets 27,792,285,119 18,612,928,991 -Non-current assets Available-for-sale financial assets.10 173,899,899 183,909,5

15、49 Held-to-maturity investments.11-Long-term equity investments.12 63,164,307 64,230,890 Investment property.13 1,407,773,542 1,204,384,315 Fixed assets.14 15,287,867,884 7,955,058,596 Construction in progress.15 8,098,446,109 1,140,779,520 Intangible assets.16 1,112,496,157 774,986,122 Goodwill.17

16、55,926,774 47,364,310 Long-term deferred expenses.18 13,270,680 15,747,779 Deferred tax assets.19 51,053,166 53,396,674 Other non-current assets.20 173,769,132 561,193,734 Total non-current assets 26,437,667,650 12,001,051,489 -Total assets 54,229,952,769 30,613,980,480 The notes on pages 20 to 160

17、form part of these financial statements.2 BOE Technology Group Company Limited Consolidated balance sheet as at 31 December 2010(continued)(Expressed in Renminbi yuan)Note 2010 2009 Current liabilities Short-term loans.23 4,964,412,066 855,912,704 Bills payable.24 37,148,093 27,025,437 Accounts paya

18、ble.25 2,267,112,387 1,690,851,977 Advances from customers.26 82,635,808 59,726,146 Employee benefits payable.27 256,486,006 190,728,011 Taxes payable.28 15,603,988 37,105,067 Interest payable.29 55,863,170 5,999,659 Dividends payable.30 6,453,111 6,667,492 Other payables.31 3,091,332,938 600,673,09

19、2 Non-current liabilities due within one year.32 260,068,100 245,684,600 Other current liabilities.33 23,407,481 40,987,163 Total current liabilities 11,060,523,148 3,761,361,348 -Non-current liabilities Long-term loans.34 7,504,827,507 4,403,729,000 Provisions.35 37,049,896 45,970,144 Deferred tax

20、liabilities.19 294,904,213 260,133,072 Other non-current liabilities.36 1,072,839,752 206,634,962 Total non-current liabilities 8,909,621,368 4,916,467,178 -Total liabilities 19,970,144,516 8,677,828,526 -The notes on pages 20 to 160 form part of these financial statements.3 BOE Technology Group Com

21、pany Limited Consolidated balance sheet as at 31 December 2010(continued)(Expressed in Renminbi yuan)Note 2010 2009 Shareholders equity Share capital.37 11,267,951,951 8,282,902,447 Capital reserve.38 17,484,354,151 11,541,232,692 Surplus reserve.39 499,092,613 499,092,613 Accumulated losses (4,295,

22、172,470)(2,291,359,387)Translation differences of financial statements denominated in foreign currency (1,213,199)(2,172,667)Total equity attributable to shareholders of the Company 24,955,013,046 18,029,695,698 Minority interests IV.4 9,304,795,207 3,906,456,256 Total equity 34,259,808,253 21,936,1

23、51,954 -Total liabilities and shareholders equity 54,229,952,769 30,613,980,480 These financial statements have been approved by the Board of Directors of the Company on 22 April 2011.Wang Dongsheng Chairman of the Board Chen Yanshun President SunYun Chief Financial Officer (Company stamp)(Signature

24、 and stamp)(Signature and stamp)(Signature and stamp)The notes on pages 20 to 160 form part of these financial statements.4 BOE Technology Group Company Limited Balance sheet as at 31 December 2010(Expressed in Renminbi yuan)Note 2010 2009 Current assets Cash at bank and on hand.1 11,570,776,269 2,7

25、93,913,468 Bills receivable.2 1,309,602 1,049,534 Accounts receivable.3 51,608,542 45,271,329 Prepayments.4 7,261,899 1,860,516 Interest receivable.5 13,899,504 5,068,185 Dividends receivable.6 8,204,147 8,204,147 Other receivables.7 521,691,925 195,093,111 Inventories.8 1,566,813 282,317 Other curr

26、ent assets.9 22,389,271 572,623 Total current assets 12,198,707,972 3,051,315,230 -Non-current assets Available-for-sale financial assets.10 173,899,899 183,909,549 Held-to-maturity investments.11-Long-term equity investments.10 16,842,762,737 16,513,841,302 Investment property.11 187,567,077 45,252

27、,698 Fixed assets.12 377,003,935 144,293,574 Construction in progress.13 15,050,501 143,053,021 Intangible assets.14 58,347,672 55,283,287 Long-term deferred expenses 4,601,663 3,215,625 Deferred tax assets.15-Other non-current assets.16 58,112,218 131,125,822 Total non-current assets 17,717,345,702

28、 17,219,974,878 -Total assets 29,916,053,674 20,271,290,108 The notes on pages 20 to 160 form part of these financial statements.5 BOE Technology Group Company Limited Balance sheet as at 31 December 2010(continued)(Expressed in Renminbi yuan)Note 2010 2009 Current liabilities Short-term loans .19 7

29、4,889,216 -Accounts payable.20 5,061,943 2,503,483 Advances from customers.21 614,107,270 270,385,995 Employee benefits payable.22 31,770,662 29,854,839 Taxes payable.23 2,223,606 23,445,437 Interest payable.24 1,324,503 292,521 Dividends payable.25 6,453,111 6,453,790 Other payables.26 387,298,564

30、115,849,823 Non-current liabilities due within one year.27 200,000,000 200,000,000 Total current liabilities 1,323,128,875 648,785,888 -Non-current liabilities Long-term loans.28-125,000,000 Other non-current liabilities.29 64,414,064 50,349,340 Total non-current liabilities 64,414,064 175,349,340 -

31、Total liabilities 1,387,542,939 824,135,228 -The notes on pages 20 to 160 form part of these financial statements.6 BOE Technology Group Company Limited Balance sheet as at 31 December 2010(continued)(Expressed in Renminbi yuan)Note 2010 2009 Shareholders equity Share capital.37 11,267,951,951 8,282

32、,902,447 Capital reserve.30 17,297,265,248 11,348,677,276 Surplus reserve.39 499,092,613 499,092,613 Accumulated losses (535,799,077)(683,517,456)Total equity 28,528,510,735 19,447,154,880 -Total liabilities and shareholders equity 29,916,053,674 20,271,290,108 These financial statements have been a

33、pproved by the Board of Directors of the Company on 22 April 2011.Wang Dongsheng Chairman of the Board Chen Yanshun President SunYun Chief Financial Officer (Company stamp)(Signature and stamp)(Signature and stamp)(Signature and stamp)The notes on pages 20 to 160 form part of these financial stateme

34、nts.7 BOE Technology Group Company Limited Consolidated income statement for the year ended 31 December 2010(Expressed in Renminbi yuan)Note 2010 2009 Operating income .40 8,025,290,848 6,249,194,126 Less:Operating costs .41 8,288,153,030 6,276,649,382 Business taxes and surcharges .42 20,192,402 16

35、,062,625 Selling and distribution expenses .43 201,473,551 121,024,350 General and administrative expenses .44 1,458,739,829 873,064,864 Financial(income)/expenses .45(13,163,261)62,975,389 Impairment loss .46 454,631,810 89,200,303 Add:Gains from changes in fair value .47 67,794,013 -Investment los

36、ses .48 (3,317,014)(115,557,757)(Including:Losses from investment in associates and a jointly controlled enterprise)(6,676,583)(204,544,825)Operating loss (2,320,259,514)(1,305,340,544)Add:Non-operating income .49 93,168,069 1,226,330,345 Less:Non-operating expenses .50 14,268,778 2,937,077 (Includi

37、ng:Losses from disposal of non-current assets)11,876,443 449,979 Loss before income tax (2,241,360,223)(81,947,276)The notes on pages 20 to 160 form part of these financial statements.8 BOE Technology Group Company Limited Consolidated income statement for the year ended 31 December 2010(continued)(

38、Expressed in Renminbi yuan)Note 2010 2009 Loss before income tax (2,241,360,223)(81,947,276)Less:Income tax expense/(benefit).51 26,672,583 (16,683,383)Net loss for the year (2,268,032,806)(65,263,893)Attributable to:Shareholders of the Company (2,003,813,083)49,680,328 Minority shareholders (264,21

39、9,723)(114,944,221)(Losses)/Earnings per share Basic and Diluted(losses)/earnings per share .52 (0.242)0.008 Other comprehensive income for the year .53(9,050,182)274,786,073 Total comprehensive income for the year (2,277,082,988)209,522,180 Attributable to:Shareholders of the Company (2,012,863,265

40、)324,466,401 Minority interests (264,219,723)(114,944,221)These financial statements have been approved by the Board of Directors of the Company on 22 April 2011.Wang Dongsheng Chairman of the Board Chen Yanshun President SunYun Chief Financial Officer (Company stamp)(Signature and stamp)(Signature

41、and stamp)(Signature and stamp)The notes on pages 20 to 160 form part of these financial statements.9 BOE Technology Group Company Limited Income statement for the year ended 31 December 2010(Expressed in Renminbi yuan)Note 2010 2009 Operating income .31 914,309,019 231,173,145 Less:Operating costs

42、.32 623,328,065 78,105,964 Business taxes and surcharges .33 8,058,864 7,981,879 Selling and distribution expenses 1,364,089 189,676 General and administrative expenses 209,586,591 94,959,851 Financial expenses .34 (59,792,480)(54,678,087)Impairment loss .35 2,175,698 7,547,657 Add:Investment(losses

43、)/profit .36 (3,885,436)76,323,277 (Including:Losses from investment in associates)(6,512,113)(12,863,791)Operating profit 125,702,756 173,389,482 Add:Non-operating income .37 39,488,593 200,132,706 Less:Non-operating expenses .38 3,313,048 532,636 (Including:Losses from disposal of non-current asse

44、ts)2,311,048 3,182 Profit before income tax 161,878,301 372,989,552 Less:Income tax expenses .39 14,159,922 21,856,411 Net profit for the year 147,718,379 351,133,141 Other comprehensive income for the year .40(10,009,650)40,041,599 Total comprehensive income for the year 137,708,729 391,174,740 The

45、se financial statements have been approved by the Board of Directors of the Company on 22 April 2011.Wang Dongsheng Chairman of the Board Chen Yanshun President SunYun Chief Financial Officer (Company stamp)(Signature and stamp)(Signature and stamp)(Signature and stamp)The notes on pages 20 to 160 f

46、orm part of these financial statements.10 BOE Technology Group Company Limited Consolidated cash flow statement for the year ended 31 December 2010(Expressed in Renminbi yuan)Note 2010 2009 Cash flows from operating activities:Cash received from sale of goods and rendering of services 8,616,725,918

47、6,044,760,061 Refund of taxes 362,980,544 46,775,775 Other cash received relating to operating activities 61,251,753 847,037,537 Sub-total of cash inflows 9,040,958,215 6,938,573,373 -Cash paid for goods and services (8,707,122,680)(5,323,050,175)Cash paid to and for employees (1,120,769,823)(590,51

48、3,418)Cash paid for all types of taxes (124,747,292)(86,426,892)Other cash paid relating to operating activities (141,633,714)(128,573,853)Sub-total of cash outflows (10,094,273,509)(6,128,564,338)-Net cash inflow from operating activities .54(1)(1,053,315,294)810,009,035 -The notes on pages 20 to 1

49、60 form part of these financial statements.11 BOE Technology Group Company Limited Consolidated cash flow statement for the year ended 31 December 2010(continued)(Expressed in Renminbi yuan)Note 2010 2009 Cash flows from investing activities:Cash received from return on investments 3,999,569 2,026,6

50、39 Net cash received from disposal of fixed assets,intangible assets and other long-term assets 82,453,186 31,792,777 Net cash received from acquisition of subsidiaries .54(2)-272,102,501 Cash received from government grants related to assets 862,438,527-Other cash received relating to investing act