Page 188 - Hang Lung Group 2012 Annual Report

24 RESERVES (Continued)
(b) The Company (Continued)
The Group has a net cash position as at December 31, 2012 while the
gearing ratio as at December 31, 2011 was 1%. Neither the Company
nor any of its subsidiaries are subject to externally imposed capital
requirements.
25 NON-CONTROLLING INTERESTS
Non-controlling interests represent the equity interests and the share of
profit or loss attributable to other shareholders in respect of its various
subsidiaries not wholly-owned by the Group as at December 31. Details
of movement of non-controlling interests are set out in the consolidated
statement of changes in equity.
26 CASH GENERATED FROM OPERATIONS
24 儲備（續）
(b) 公司（續）
於二零一二年十二月三十一日，本集團處
於淨現金水平及於二零一一年十二月三十
一日，本集團之負債率為百分之一。本公
司或其任何附屬公司並無受到外間實施資
本需求之規限。
25 非控股權益
非控股權益為其他股東於本集團（於十二月
三十一日）非全資擁有的附屬公司的股本權
益及應佔溢利或虧損。非控股權益之變動
詳情載於綜合權益變動表。
26 來自經營業務之現金
以港幣百萬元計算 in HK$ million
截至
二零一二年
十二月三十一日
止年度
Year ended
December 31,
2012
截至
二零一一年
十二月三十一日
止六個月
Six months
ended
December 31,
2011
截至
二零一一年
十二月三十一日
止年度
Year ended
December 31,
2011
除稅前溢利 Profit before taxation 11,309 3,617 7,228
調整： Adjustments for:
出售投資物業收益 Gain on disposal of investment properties (2,149) – –
銀行利息收入 Bank interest income (703) (188) (323)
非上市持至到期日投資利息
收入
Interest income from unlisted held-to-maturity
investments (19) (10) (19)
其他利息收入 Other interest income (18) – (1)
非上市投資項目之股息收入 Dividend income from unlisted investments (3) (11) (11)
財務費用 Finance costs 458 149 222
折舊 Depreciation 38 16 32
出售其他固定資產虧損 Loss on disposal of other fixed assets 12 – –
上市投資之減值虧損 Impairment losses on listed investments – 2 4
投資物業之公平值之增加 Increase in fair value of investment properties (3,057) (953) (2,100)
應佔合營公司溢利 Share of profits of jointly controlled entities (276) (241) (443)
僱員股權費用 Employee share-based payments 233 106 152
待售物業之減少／（增加） Decrease/(Increase) in properties for sale 20 (120) (228)
按揭貸款之減少 Decrease in mortgage loans – – 1
應收賬款及其他應收款之增加 Increase in trade and other receivables (23) (55) (101)
應付款及應計費用之增加／
（減少）
Increase/(Decrease) in creditors and accrued
expenses 211 (153) (375)
已收按金之增加 Increase in deposits received 168 138 218
來自經營業務之現金 Cash generated from operations 6,201 2,297 4,256
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