02232_YueDa_AR11_COVER.pdf 1 4/20/12 4:43 PM 股份代號 C M Y CM MY CY CMY 年報 K $QQXDO 5HSRUW 年 報
目錄 2 3 6 13 24 27 36 38 39 41 43 45 112
公司資料 Cricket Square Hutchins Drive P.O. Box 2681 Grand Cayman KY1-1111 Cayman Islands 168 200 33 3321 3323 3325 HSBC Trustee (Cayman) Limited P.O. Box 484 HSBC House 68 West Bay Road Grand Cayman Cayman Islands KY1-1006 183 17 1712 1716 00629 二零一一年年報 2
主席報告 386,644,000 135,492,000 35.0% 416,795,000131,145,000 18.8% 1.6% 105,022,000195.6% 15.3 3 悅達礦業控股有限公司
2,000 8.5% 8.5% 600 41.1% 70% 74,182,000 22% 22% 二零一一年年報 4
主席報告 5 悅達礦業控股有限公司
管理層討論及分析 5,572.14 2,276.86265,616.73238.88 416,795,000 350,816,000 18.8% 131,145,000129,063,0001.6% 105,022,000 35,529,000 195.6% 15.3 二零一一年年報 6
管理層討論及分析 386,644,000 81,200,00030,151,000 11,169,000 386,644,000135,492,000 35.0% 342,950,000 286,293,000 133,862,000 104,918,000 39.0% 36.6% 43,694,000 1,630,000 1,289,835 69 614449 5,572.14 2,276.86 265,616.73 238.88 9,146 16,109686321.56 106 AADT 17,841 26,483 30,151,000 64,523,000 53.3% 106 7 悅達礦業控股有限公司
100,000,000 49% 51% 49,000,00051,000,000 (i) (ii) (iii) (iv) 800,000 250,000,000 8.5% 22,500,000 二零一一年年報 8
管理層討論及分析 8.5% 41.1%91,000,000 49% 80% 80% 22% 100,000,000 22% 10.5% 9 悅達礦業控股有限公司
18 0.5 0.47228,922,969 114,000,000 (i) 50,000,000 (ii) 10,000,000Absolute Apex Limited (iii) 600 二零一一年年報 10
管理層討論及分析 18317 1712 1716 381,580,000 388,018,000 127,614,000 253,741,000 1,233,904,000 1,199,751,0002.8% 34.8%45.4% 64,874,00064,773,000 973,692,000 863,233,000 195,338,000271,745,000 298,507,000 376,786,000 360,484,000619,437,000 360,000,000 11 悅達礦業控股有限公司
1,742 E.1.2 二零一一年年報 12
企業管治報告 E.1.2 A. A.1 1) 2) 3) 4) 13 悅達礦業控股有限公司
6 2 1 6 1 5 2 1 3 2 3 2 4 1 1 4 1 4 A.1.1 A.1.8 A.2 A.2.1 A.2.3 二零一一年年報 14
企業管治報告 A.3 (www.yueda.com.hk) A.3.2 24 25 A.3.1 15 悅達礦業控股有限公司
A.4 二零一一年年報 16
企業管治報告 108(A) 112 A.4.1A.4.2 A.5 A.5.1 A.5.4 17 悅達礦業控股有限公司
A.6 14 A.6.1 A.6.3 B. B.1 (1) (2) (3) 二零一一年年報 18
企業管治報告 (4) (5) 8 36 B.1.1 B.1.5 C. C.1 (1) (2) (3) C.1.1 C.1.3 19 悅達礦業控股有限公司
C.2 C.2.1 C.2.2 C.3 (1) (2) 二零一一年年報 20
企業管治報告 (3) (4) (5) (6) (7) (8) (9) (10) (11) 4,000,000 1,500,000 C.3.1 C.3.6 21 悅達礦業控股有限公司
D. D.1 D.1.1 D.1.2 D.2 D.2.1 D.2.2 二零一一年年報 22
企業管治報告 E. (www.yueda.com.hk) 13E.1.2E.1.1E.2.3 23 悅達礦業控股有限公司
董事及高級管理人員簡介 41 Haas 58 18 38 15 58 30 42 20 二零一一年年報 24
董事及高級管理人員簡介 47 53 27 74 40 56 25 悅達礦業控股有限公司
47 10 49 29 13 二零一一年年報 26
董事會報告書 (i) (ii) 38 112 47,453,000 14 35 815,738,000 27 悅達礦業控股有限公司
108(A) 112 3.13 二零一一年年報 28
董事會報告書 XV XV 7 8 352 i ii 3,000,000 (L) 0.44% 350,865 iii 1,052,595 iv 600,000 (L) 0.09% 350,865 iii 350,865 iv 848,000 (L) 0.12% 409,342 iii 701,730 iv 701,730 iv 1,500,000 v i. L ii. 686,768,907 iii. 0.91 29 悅達礦業控股有限公司
iv. 0.91 v. 1.72 (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 二零一一年年報 30
董事會報告書 30% 10% 10%68,665,195 12 1% 12 0.1%5,000,000 (i) (ii)(iii) 36 31 悅達礦業控股有限公司
0.9063 0.9063 1.716 701,730 409,342 1,111,072 2,105,190 701,730 2,806,920 1,500,000 1,500,000 4,306,920 1,111,072 5,417,992 0.9063 0.9063 1.716 1.716 1.716 1.35 1.35 1.35 4,946,021 (409,342) (374,256) 4,162,423 6,792,734 (701,730) (839,723) 5,251,281 700,000 700,000 150,000 150,000 150,000 150,000 144,000 144,000 108,000 108,000 108,000 108,000 13,098,755 (1,111,072) (1,213,979) 10,773,704 17,405,675 (1,213,979) 16,191,696 16,889,675 15,933,696 1.03 0.91 1.04 二零一一年年報 32
董事會報告書 14A.3114A.33 14A.65 i. 200,000 25,000 20,000 2,700,000 2,249,000240,000200,00014A ii. 51% 34,309,000 200,000,000 33 悅達礦業控股有限公司
14A.38 45 336 5% i ii 402,330,868 (L) iv 58.58% iii 402,330,868 (L) iv 58.58% (i) L (ii) 686,768,907 (iii) (iv) 150,314,868 5% 二零一一年年報 34
董事會報告書 65% 18% 65% 43% 35 悅達礦業控股有限公司
獨立核數師報告 38111 二零一一年年報 36
獨立核數師報告 37 悅達礦業控股有限公司
綜合全面收入表 5 416,795 350,816 (251,152) (181,375) (34,498) (40,378) 131,145 129,063 5,739 3,952 7 83,429 10,874 39 13,405 (77,661) (67,414) 9 (24,540) (29,529) 10 (1,313) 118,112 59,038 11 (17,488) (15,436) 12 100,624 43,602 105,022 35,529 (4,398) 8,073 100,624 43,602 13 15.30 5.71 15.27 5.65 二零一一年年報 38
綜合財務狀況表 14 168,886 202,670 15 3,853 2,504 16 1,218,948 1,507,303 17 70,457 18 482 482 19 42,530 63,938 20 6,159 7,455 21 23,604 1,511,315 1,807,956 15 238 208 22 38,557 32,957 23 185,113 68,720 24 30,058 32,392 25 127,614 253,741 381,580 388,018 26 70,836 49,885 24 845 25,996 27 365 344 10,070 9,342 28 7,722 40,957 29 206,232 250,262 30 2,437 298,507 376,786 83,073 11,232 1,594,388 1,819,188 39 悅達礦業控股有限公司
35 64,874 64,773 973,692 863,233 1,038,566 928,006 195,338 271,745 1,233,904 1,199,751 26 20,756 22,106 28 54,668 29 87,592 30 766 31 55,984 32 261 2,496 33 308,280 364,315 34 30,421 32,276 360,484 619,437 1,594,388 1,819,188 38 111 二零一一年年報 40
綜合權益變動表 i ii iii iv 33,122 487,322 22,393 157,178 32,400 18,460 (59,372) (164,579) 526,924 126,184 653,108 35,529 35,529 8,073 43,602 (5,466) (5,466) (5,466) (4,217) (4,217) (4,217) 644 644 644 39 93,000 93,000 35 31,290 343,661 374,951 374,951 (5,624) (5,624) (5,624) 1,962 1,962 1,962 361 4,718 (1,776) 3,303 3,303 v 51,000 51,000 (6,512) (6,512) 7,181 (7,181) 64,773 830,077 29,574 157,178 23,361 18,646 (59,372) (136,231) 928,006 271,745 1,199,751 105,022 105,022 (4,398) 100,624 28 (1,644) (1,644) (1,644) 21 5,908 5,908 (52,593) (46,685) 40 (11,998) (11,998) 355 355 355 101 1,269 (451) 919 919 (7,418) (7,418) 1,444 (1,444) 64,874 831,346 31,018 157,178 21,717 18,550 (53,464) (32,653) 1,038,566 195,338 1,233,904 41 悅達礦業控股有限公司
(i) (ii) (iii) (a) 7,827,000 (b) 26,333,00024 (c) 16,674,000 1,644,00028 (iv) (v) 二零一一年年報 42
綜合現金流量表 118,112 59,038 38,411 36,090 24,540 29,529 39,374 27,024 21,408 20,297 355 1,962 140 129 5,732 18 (74,182) 1,873 (8,930) (13,405) 5,024 (4,007) (3,775) (1,972) (1,855) (1,293) (641) (1,155) 165,586 152,255 (2,378) (4,607) (7,599) (10,502) (3,744) (49,651) (2,081) (5,123) 30,810 9,024 180,594 91,396 (15,155) (10,039) 165,439 81,357 43 悅達礦業控股有限公司
39 (95,676) (40,796) (23,152) 4,415 (405) 31 (61,535) (13,318) 3,775 1,972 40 24,224 380 8,390 46 (1,519) (63,046) (130,153) 343,922 137,550 167,052 51,000 919 3,303 (269,172) (165,278) (16,674) (59,699) (26,333) (42,264) 845 (13,760) (14,136) 21 (22,440) (7,418) (6,512) (5,624) (3,794) (220,277) 271,764 (117,884) 222,968 253,741 34,481 (8,243) (3,708) 127,614 253,741 二零一一年年報 44
綜合財務報表附註 1. (i) (ii) 2. 24 32 14 19 45 悅達礦業控股有限公司
2. 7 1 7 2 9 9 3 7 9 3 10 2 11 2 12 2 13 2 1 5 12 4 19 2 27 2 28 2 32 6 2 20 1 2 3 4 5 6 9 9 9 9 939 9 二零一一年年報 46
綜合財務報表附註 2. 9 9 9 39 9 3. 47 悅達礦業控股有限公司
3. (i) (ii) (iii) 39 二零一一年年報 48
綜合財務報表附註 3. 12 19 39 49 悅達礦業控股有限公司
3. 二零一一年年報 50
綜合財務報表附註 3. 51 悅達礦業控股有限公司
3. 39 二零一一年年報 52
綜合財務報表附註 3. 53 悅達礦業控股有限公司
3. 二零一一年年報 54
綜合財務報表附註 3. 55 悅達礦業控股有限公司
3. 二零一一年年報 56
綜合財務報表附註 3. 57 悅達礦業控股有限公司
3. 二零一一年年報 58
綜合財務報表附註 3. 59 悅達礦業控股有限公司
4. 3 13 258 25 1,218,948,000 1,507,303,000 10 42,530,000 63,938,000 二零一一年年報 60
綜合財務報表附註 4. i) ii)iii) 74,182,000 7 5. 339,975 245,018 46,669 41,275 30,151 64,523 416,795 350,816 61 悅達礦業控股有限公司
6. 8 386,644 30,151 416,795 81,200 (11,169) 70,031 5,739 74,182 12,305 641 (5,024) (1,873) 8,930 (22,279) (24,540) 118,112 二零一一年年報 62
綜合財務報表附註 6. 286,293 64,523 350,816 61,484 14,721 76,205 3,952 5,730 1,155 4,007 13,405 (14,574) (29,529) (1,313) 59,038 3 63 悅達礦業控股有限公司
6. 77,097 22,203 99,300 33 99,333 62,454 21,053 83,507 33 83,540 5 99%99% 10% i 60,570 84,121 i 76,531 53,683 i 51,141 ii i 43,693 ii 二零一一年年報 64
綜合財務報表附註 6. (i) (ii) 10% 7. 74,182 (1,873) 31 (5,024) 4,007 21 641 1,155 (5,732) (18) 40 8,930 12,305 5,730 83,429 10,874 Bright Harvest Holdings Limited Bright Harvest Absolute Apex Limited Absolute Apex Limited 70% Bright HarvestBright Harvest 74,182,000 Bright HarvestAbsolute Apex Limited 28 65 悅達礦業控股有限公司
8. i 206 206 124 165 701 1,235 353 1,588 iii 285 106 391 142 26 168 1,662 485 206 206 124 165 2,848 ii 130 217 217 130 76 770 1,136 1,136 145 145 1,187 1,187 1,281 1,187 130 217 217 130 76 3,238 (i) (ii) (iii) 二零一一年年報 66
綜合財務報表附註 8. 1,000,000 1,469 944 244 133 43 1,846 987 9. 11,367 11,215 5,185 7,629 340 1,135 2,268 31 2,244 5,600 26 1,855 1,292 32 21 229 2,393 1,296 24,540 29,529 10. 1,313,000 39 67 悅達礦業控股有限公司
11. 15,581 16,202 302 27 33 15,883 16,229 1,605 (793) 17,488 15,436 25% 15% 7.5% 15% 15% 24% 22% 25% 二零一一年年報 68
綜合財務報表附註 11. 118,112 59,038 15% 17,717 8,856 4,417 4,405 (6,998) (6,214) (15,867) (4,797) 302 27 4,427 2,251 (24) (137) 6,085 6,889 7,429 4,156 17,488 15,436 12. 251,152 181,375 836 67,449 59,467 38,411 36,090 39,374 27,024 21,408 20,297 2,078 2,183 140 129 3,775 1,972 34 1,855 1,293 69 悅達礦業控股有限公司
13. 105,022 35,529 686,299,400 622,537,830 1,447,086 5,878,913 687,746,486 628,416,743 二零一一年年報 70
綜合財務報表附註 14. 45,502 26,591 47,865 90,272 10,970 10,294 60,615 292,109 635 9,376 4,104 687 1,106 7,244 23,152 39 7,576 37 5,245 12,858 (114) (368) (482) 2,173 819 31,472 36 (34,500) 47,675 28,045 88,713 101,988 11,580 11,032 38,604 327,637 200 501 7,393 11,433 1,069 1,810 25,047 47,453 40 (1,224) (7,700) (16,022) (36,094) (153) (1,605) (62,798) (6,325) (3,086) (4,436) (3,967) (738) (18,552) 17,773 2,606 4,399 (24,778) 58,099 20,366 75,648 77,759 11,758 11,237 38,873 293,740 13,368 3,673 25,151 32,373 7,666 4,729 11,401 98,361 2,284 1,355 9,892 9,214 2,214 2,065 27,024 (87) (331) (418) 15,652 5,028 35,043 41,587 9,793 6,463 11,401 124,967 3,968 1,560 18,355 12,416 1,450 1,625 39,374 (1,563) (776) (655) (802) (634) (4,430) 40 (402) (2,108) (14,113) (16,977) (93) (1,364) (35,057) 17,655 3,704 38,630 36,224 10,516 6,724 11,401 124,854 40,444 16,662 37,018 41,535 1,242 4,513 27,472 168,886 32,023 23,017 53,670 60,401 1,787 4,569 27,203 202,670 71 悅達礦業控股有限公司
14. 20 20 5 5 10 5 5 33,833,000 26,237,000 5,897,000 15. 4,091 2,712 238 208 3,853 2,504 4,091 2,712 444,000 979,000 二零一一年年報 72
綜合財務報表附註 16. 1,435,110 39 403,149 1,838,259 40 (283,018) 1,555,241 294,866 36,090 330,956 38,411 40 (33,074) 336,293 1,218,948 1,507,303 13 25 8 25 73 悅達礦業控股有限公司
17. 70,457 40 4049% 18. 10,533 (10,051) 482 19%18% 二零一一年年報 74
綜合財務報表附註 19. 247,798 163,563 20,297 183,860 21,408 205,268 42,530 63,938 16 106 10 20. 0.5%0.36% 75 悅達礦業控股有限公司
21. 23,604 (a) (b) 5,000,000 26,921,000 23% 1,155,000 22,440,000 24,245,000 8.5% 24,245,000 641,000 5,908,000 22,440 24,245 46,685 (52,593) (5,908) 二零一一年年報 76
綜合財務報表附註 22. 15,877 19,624 22,680 13,333 38,557 32,957 23. 9,372 59,078 17,000 3,000 26,372 62,078 i 66,550 40ii 61,962 iii 15,906 4,265 3,142 10,058 3,500 185,113 68,720 (i) 40 (ii) 38,035,000 (iii) 77 悅達礦業控股有限公司
23. 60 90 0 60 7,401 59,078 61 120 2,000 3,000 121 180 15,000 180 1,971 9,372 59,078 17,000 3,000 1,971,000 180 24. i 20,242 23,010 422 ii 9,816 8,960 30,058 32,392 14,620 12,539 15,438 19,853 30,058 32,392 二零一一年年報 78
綜合財務報表附註 24. 60 0 60 14,620 12,539 iii 845 25,996 845 25,996 (i) 4,804,000 3,157,000 (ii) (iii) 26,333,000 79 悅達礦業控股有限公司
25. 0.01% 0.5%0.01% 0.36% 8,832 128,291 26. 5,151 5,597 65,685 44,288 70,836 49,885 20,756 22,106 91,592 71,991 0 60 3,567 5,597 61 120 1,321 120 263 5,151 5,597 60 28,710,000 30,176,000 20,756,000 22,106,000 7,954,000 8,070,000 9.3% 30,421,000 32,276,00034 二零一一年年報 80
綜合財務報表附註 27. 28. i 16,999 Bright Harvestii 7,722 78,626 7,722 95,625 7,722 40,957 54,668 7,722 95,625 (i) 3.5%3.5% 1,644,000 (ii) 50,000,00043,825,000 39 40,033,00036,820,0008.7% Bright Harvest90,000,000 74,182,000 71,873,000 81 悅達礦業控股有限公司
29. 82,590 151,002 123,642 186,852 206,232 337,854 * 82,590 143,610 87,592 82,590 231,202 123,642 106,652 206,232 337,854 (206,232) (250,262) 87,592 * 1.17% 7.54%1.18% 6.39% 82,590,000 151,002,000 75,000,000 80,000,000 131,232 217,854 二零一一年年報 82
綜合財務報表附註 30. 2,643 2,437 784 766 3,427 3,203 (224) 3,203 3,203 (2,437) 766 7.8% 16.69% 83 悅達礦業控股有限公司
31. 78,228,000 13,318,000 1,006,000 8.7%5,013,000 61,535,000 8.7% 5,024,000 55,984 32. 2,037 230 229 2,496 40 (2,256) 21 261 8.7% 二零一一年年報 84
綜合財務報表附註 33. 262,933 (7,464) 6,693 5,718 267,880 39 97,228 97,228 (4,077) (2,678) (927) 6,889 (793) 356,084 (10,142) 5,766 12,607 364,315 40 (57,640) (57,640) (4,659) 1,379 (1,200) 6,085 1,605 293,785 (8,763) 4,566 18,692 308,280 28,862,000 53,877,000 268,654,000 168,363,000 34. 26 85 悅達礦業控股有限公司
35. 0.10 2,000,000,000 200,000 325,569,333 32,557 33,122 325,869,333 32,587 28,660 4,116,262 412 361 39 30,000,000 3,000 2,630 685,554,928 68,556 64,773 1,213,979 121 101 686,768,907 68,677 64,874 1.21.06 325,869,333 36. 1 21 16,191,696 17,405,6752%3% 二零一一年年報 86
綜合財務報表附註 36. b 0.9063 701,730 409,342 1,111,072 0.9063 2,105,190 701,730 2,806,920 1.716 1,500,000 1,500,000 4,306,920 1,111,072 5,417,992 0.9063 4,946,021 (409,342) (374,256) 4,162,423 0.9063 6,792,734 (701,730) (839,723) 5,251,281 1.716 700,000 700,000 1.716 150,000 150,000 1.716 150,000 150,000 1.35 144,000 144,000 1.35 108,000 108,000 1.35 108,000 108,000 13,098,755 (1,111,072) (1,213,979) 10,773,704 17,405,675 (1,213,979) 16,191,696 16,889,675 15,933,696 1.03 0.91 1.04 87 悅達礦業控股有限公司
36. a a 0.9063 1,300,000 220,415 (818,685) 701,730 0.9063 3,900,000 (300,000) 610,380 (2,105,190) 2,105,190 1.716 1,500,000 1,500,000 5,200,000 (300,000) 830,795 (2,923,875) 1,500,000 4,306,920 0.9063 4,590,000 778,235 (422,214) 4,946,021 0.9063 6,210,000 1,052,907 (470,173) 6,792,734 1.716 980,000 (280,000) 700,000 1.716 360,000 (210,000) 150,000 1.716 360,000 (210,000) 150,000 1.35 144,000 144,000 1.35 108,000 108,000 1.35 108,000 108,000 10,800,000 1,831,142 (892,387) 2,060,000 (700,000) 13,098,755 16,000,000 (300,000) 2,661,937 (3,816,262) 3,560,000 (700,000) 17,405,675 16,000,000 16,889,675 1.06 1.06 0.91 0.91 1.68 1.72 1.03 (a) (b) 二零一一年年報 88
綜合財務報表附註 36. (i) 2,480,000 0.90 (ii) 360,000 0.91 (iii) 360,000 0.98 (i) 144,000 0.75 (ii) 108,000 0.75 (iii) 108,000 0.78 89 悅達礦業控股有限公司
36. (i) 1.66 1.66 1.66 1.716 1.716 1.716 2.37 2.43 3.25 97.08% 96.42% 90.56% 0% 0% 0% 0.83% 0.87% 1.29% 1.79 (ii) 1.35 1.35 1.35 1.35 1.35 1.35 2.37 2.43 3.25 97.87% 96.30% 85.99% 0% 0% 0% 0.82% 0.83% 1.12% 1.35 355,000 1,962,000 二零一一年年報 90
綜合財務報表附註 37. 38. (i) 70,457 23,604 325,347 358,049 259,018 559,814 (ii) 91 悅達礦業控股有限公司
38. (ii) (a) 140,164 395,803 8,832 128,291 5%5% 5% 5% 6,567 13,311 二零一一年年報 92
綜合財務報表附註 38. (ii) (b) 50 50 882,000 1,465,000 (c) 38(iii) 93 悅達礦業控股有限公司
38. (ii) 二零一一年年報 94
綜合財務報表附註 38. (ii) 1 1 3 31 1 5 5 % 33,536 33,536 33,536 9.3 9,561 41,616 51,177 20,756 845 845 845 365 365 365 8.7 8,107 8,107 7,722 3.7 125,987 83,064 209,051 206,232 9.6 220 661 1,762 784 3,427 3,203 160,953 661 92,933 10,345 41,616 306,508 272,659 1 1 3 31 1 5 5 % 29,828 29,828 29,828 9.3 9,974 44,243 54,217 22,106 25,996 25,996 25,996 344 344 344 8.7 40,957 59,414 100,371 95,625 2.9 108,744 18,042 123,476 90,133 340,395 337,854 8.7 64,910 64,910 55,984 164,912 18,042 164,433 224,431 44,243 616,061 567,737 1 123,642,000 106,652,000 95 悅達礦業控股有限公司
38. (ii) 1 1 3 31 % 3.7 35,660 90,327 125,987 123,642 2.9 35,483 73,261 108,744 106,652 (iii) 2139 21 25% 1,155,000 5% 963,000 5% 1,000,000 17%14% 二零一一年年報 96
綜合財務報表附註 38. (iii) 13 1 2 1 3 12 3 23,604 3 22,449 1,155 23,604 74,182 641 (74,182) (24,245) 97 悅達礦業控股有限公司
39. Bright HarvestAbsolute Apex Absolute Apex Ample Source 70% Ample SourceAbsolute Apex 10,518 i 31,029 28 76,853 ii 85,195 203,595 (i) 30,000,000 0.1 31,029,000 (ii) (iii) 60,000,000 44,186,000 28(ii) 二零一一年年報 98
綜合財務報表附註 39. (a) 220 70,000,000 (b) 220800 (c) 220 80,000,000 (d) 220 1,000 99 悅達礦業控股有限公司
39. (a) 220 35,000,000 (b) 220400 29,996,000 28(ii) (c) 220 75,000,000 (d) 220900 (e) 220 40,000,000 (f) 220500 (iv) 1,313,000 二零一一年年報 100
綜合財務報表附註 39. 12,858 403,149 4,271 1,411 37 (14,393) (105) (97,228) 310,000 1,411,000 23% 101 悅達礦業控股有限公司
39. 203,595 93,000 (310,000) (13,045) (95,713) 37 (95,676) Absolute Apex 5,996,000 41,275,000 363,387,00043,773,000 Absolute Apex 二零一一年年報 102
綜合財務報表附註 40. 41.1% 59,097,000 31,903,000 41.1% 91,000,000 49% 49%17 103 悅達礦業控股有限公司
40. 27,741 249,944 3,674 1,999 15,863 226 (13,064) (57,640) (93,865) (2,256) 132,622 (11,998) 120,624 31,903 8,930 161,457 24,450 66,550 91,000 70,457 161,457 24,450 (226) 24,224 13,681,000 11,625,000 二零一一年年報 104
綜合財務報表附註 41. 20% 20% 5% 10% 5% 10% 2,075,000 1,931,000 42. 6,657,000 Bright Harvest 74,182,000 Bright HarvestBright Harvest74,182,000 105 悅達礦業控股有限公司
43. 5,288,000 6,518,000 2,759 3,029 1,549 4,538 4,308 7,567 3,774,000 6,532,000 44. 2,141 460 45. 82,590,000 151,002,000 二零一一年年報 106
綜合財務報表附註 46. (i) (a) 2,249 2,358 5,466 1,135 2,268 200 210 107 悅達礦業控股有限公司
46. (i) (a) 100,000,000 180,000,000 75,000,000 24 43 (b) 5,745 12,225 18% 24 (c) 二零一一年年報 108
綜合財務報表附註 46. (ii) i 34,309 7,726 ii iii 13,488 3,573 28 28 3,470 (i) (ii) (iii)(c) (iii) 24 (iii) 4,023 3,568 303 210 4,326 3,778 109 悅達礦業控股有限公司
47. 48. % % i ii 34,500,000 i 5,000,000 iii 11,250,000 i 14,500,000 100 91.5 100 100 51 51 106 90.1 100 100 i 11,000,000 i 18,000,000 i 32,600,000 i 20,300,000 i 17,400,000 70 70 90.1 90.1 100 100 (i) (ii) 21 (iii) 二零一一年年報 110
綜合財務報表附註 48. 49. (1) 26,000,000 26,000,000 0.10 0.684 (2) 0.5 228,922,969 87,600,000 111 悅達礦業控股有限公司
財務摘要 293,960 268,263 209,713 350,816 416,795 (102,508) (153,165) (128,567) (181,375) (251,152) (33,392) (32,132) (31,790) (40,378) (34,498) 28,966 21,057 10,118 14,826 89,168 (56,554) (69,635) (67,704) (67,414) (77,661) (20,628) (25,431) (32,055) (29,529) (24,540) (3,235) (261,296) (18,443) (1,313) 30,104 17,942 13,405 (101,608) 53,047 (270,782) (40,285) 59,308 118,112 (54,404) 31,032 (6,895) (15,436) (17,488) (1,357) (239,750) (47,180) 43,602 100,624 7,571 (240,200) (52,881) 35,529 105,022 (8,928) 450 5,701 8,073 (4,398) (1,357) (239,750) (47,180) 43,602 100,624 1,595,585 1,657,669 1,544,414 2,195,974 1,892,895 (802,757) (966,614) (891,306) (996,223) (658,991) 792,828 691,055 653,108 1,199,751 1,233,904 679,814 564,050 526,924 928,006 1,038,566 113,014 127,005 126,184 271,745 195,338 792,828 691,055 653,108 1,199,751 1,233,904 二零一一年年報 112