曝光臺 注意防騙 網曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

Southern Air Holding Company (“CSAHC”). CSAHC is a state-owned enterprise under the supervision of the PRC central government.
The Company’s H Shares and American Depositary Receipts (“ADR”) (each ADR representing 50 H Shares) have been
listed on The Stock Exchange of Hong Kong Limited and the New York Stock Exchange, respectively since July 1997. In
July 2003, the Company issued 1,000,000,000 A Shares which are listed on the Shanghai Stock Exchange.
The 2007 bonus share issue of 2,187,089,000 shares, by the conversion of share premium to share capital, was implemented in August 2008.
On 20 August 2009 and 21 August 2009, the Company issued 721,150,000 A shares to CSAHC and 721,150,000 H shares to Nan Lung Holding Ltd. (“Nan Lung”), a wholly-owned subsidiary of CSAHC, respectively.
2 Principal accounting policies
(a) Statement of compliance
These financial statements have been prepared in accordance with all applicable International Financial Reporting Standards (“IFRSs”), which collective term includes all applicable individual International Financial Reporting Standards,
International Accounting Standards (“IASs”) and interpretations issued by the International Accounting Standards Board
(the “IASB”). These financial statements also comply with the applicable disclosure requirements of the Hong Kong
Companies Ordinance and the applicable disclosure provisions of the Rules Governing the Listing of Securities on The
Stock Exchange of Hong Kong Limited.
Note 3 provides information on the impact of the new and revised IFRSs and interpretations that are first effective for the current accounting period and the changes in accounting policies for the current and prior accounting periods reflected in these financial statements.
(b) Basis of preparation of the financial statements
At 31 December 2009, the Group’s current liabilities exceeded its current assets by RMB28,441 million, which includes
bank and other loans repayable within one year of RMB17,452 million. In preparing the financial statements, the directors have considered the Group’s sources of liquidity and believe that adequate funding is available to fulfil the Group’s short-term obligations and capital expenditure requirements. Accordingly, the financial statements have been
prepared on a basis that the Group will be able to continue as a going concern. Further details are set out in Note 51(a).
The consolidated financial statements for the year ended 31 December 2009 comprise the Company and its subsidiaries
and the Group’s interest in associates and jointly controlled entities.
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009
56 Notes to the Financial Statements
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
2 Principal accounting policies (cont’d)
　
中國航空網 www.k6050.com
航空翻譯 www.aviation.cn
本文鏈接地址：China Southern Airlines Company Limited Annual Report 2009(42)