Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 綜合權益變動表 131 2020 ANNUAL REPORT 年報 附註： i 資本儲備表示於以前年度收購一附屬公司時，向 一位前股東購入股東貸款之收益。 ii 根據於中華人民共和國（「中國」）成立的本公司 之附屬公司之公司章程細則及中國有關法律及規 定，該等附屬公司須按中國會計規則及規定，轉 撥不少於除稅後溢利的 10% 作為法定儲備基金 （當中包括一般儲備及企業發展基金，如適用）， 直至該法定儲備餘額已達到個別公司註冊資本的 50% 時可酌情處理。轉撥至此法定儲備基金需經 個別公司董事會之批准。法定儲備基金只可用於 抵銷累計虧損或增加資本。 Notes: i The capital reserve represents the benefit of acquiring a shareholder’s loan from a previous shareholder upon the acquisition of a subsidiary in previous years. ii In accordance with the Articles of Association of the Company’s subsidiaries established in the People’s Republic of China (the “PRC”) and relevant PRC laws and regulations, these subsidiaries are required to transfer at least 10% of their profit after taxation, which is determined in accordance with the PRC accounting rules and regulations, to a statutory reserve fund (including the general reserve fund and enterprise expansion fund, where appropriate). Transfer to this statutory reserve fund is subject to the approval of the respective board of directors, and is discretionary when the balance of such fund has reached 50% of the registered capital of the respective company. Statutory reserve fund can only be used to offset accumulated losses or to increase capital. The notes on pages 135 to 262 are an integral part of these consolidated financial statements. 第 135 頁至 262 頁的附註乃綜合財務報表的其 中部分。