目錄 中期簡明綜合財務報表之審閱報告 2 中期簡明綜合損益及其他全面收益表 4 中期簡明綜合財務狀況表 6 中期簡明綜合權益變動表 7 中期簡明綜合現金流量表 8 中期簡明綜合財務報表附註 9 管理層討論與分析 48 其他資料 63
4 47 34 34 2
2410 34 P02412 3 2017/2018
4 112,428 96,174 (34,792) (22,174) 77,636 74,000 (1) 219 (21,422) (18,735) (60,583) (45,775) 15 2,869 (1,501) 9,709 5(c) (471) (367) 5 (1,972) 9,342 6 (700) (1,910) (2,672) 7,432 382 (282) (2,290) 7,150 (1,181) 7,432 (1,491) (2,672) 7,432 4
(944) 7,150 (1,346) (2,290) 7,150 8(a) (0.22) 1.44 8(b) (0.22) 1.44 947 7 5 2017/2018
9 121,802 54,314 10 188,592 2,752 11 1,361 707 12 154,375 466,130 57,773 30,813 27,183 11 62,193 70,146 24,914 110,218 760 764 118,680 208,311 13 79,999 16,632 14 48,850 30,565 3,100 2,129 1,333 1,345 133,282 50,671 31,264 589 15 153,311 16 5,500 1,200 1,200 191,275 1,789 260,253 213,624 17 5,286 5,286 205,814 206,758 211,100 212,044 49,153 1,580 260,253 213,624 6
5,286 148,884 (10) 462 (692) 58,114 212,044 1,580 213,624 (1,181) (1,181) (1,491) (2,672) 237 237 145 382 237 (1,181) (944) (1,346) (2,290) 48,919 48,919 5,286 148,884 (10) 462 (455) 56,933 211,100 49,153 260,253 5,163 125,416 (10) 770 (519) 6,864 41,696 179,380 179,380 7,432 7,432 7,432 (282) (282) (282) (282) 7,432 7,150 7,150 (1,390) 1,390 5,163 125,416 (10) 770 (801) 5,474 50,518 186,530 186,530 7 2017/2018
2,106 17,344 (198) (219) 7 (6) 1,909 17,125 (907) (1,267) 1 10,156 (110,015) 6 33 (110,916) 8,923 24,567 (6,282) (4,532) 5,500 (471) (367) 23,314 (4,899) (85,693) 21,149 110,218 90,321 389 (282) 24,914 111,188 8
1. 22 3 Cricket Square, Hutchins Drive, PO Box 2681, Grand Cayman, KY1-1111, Cayman Islands 31327 2. 34 3 9 2017/2018
2. 1219 2 5 10
2. 11 2017/2018
2. 12
2. 34 2410 13 2017/2018
3. 4. 109,169 96,174 3,249 10 112,428 96,174 14
5. (a) 33,711 27,522 1,267 1,052 34,978 28,574 (b) 975 655 31,977 22,174 2,615 2,184 2,883 71 627 380 139 (97) 1,608 698 115 86 1,446 1,207 17,449 15,168 (c) 3 328 364 28 115 471 367 15 2017/2018
5. 2,953,000 2,310,000 6. 1,269 1,909 (105) 1 (464) 700 1,910 16.5% 16
7. 8. (a) (i) (1,181) 7,432 (ii) 528,600,000 516,300,000 17 2017/2018
8. (b) 9. 54,314 54,382 907 1,267 20 21 69,310 (2,615) (2,184) (115) (87) 1 121,802 53,378 18
10. 2,752 695 21 188,723 (2,883) (71) 188,592 624 Star Root Limited Star Root Empire Access Limited Empire Access 19 2017/2018
11. 38,297 41,810 (162) (162) 38,135 41,648 3,084 4,324 41,219 45,972 7,351 5,154 14,984 14,727 5,000 22,335 24,881 63,554 70,853 1,361 707 62,193 70,146 63,554 70,853 20
11. 0 30 7,077 28,758 31 60 17,551 8,036 61 90 13,128 4,842 91 180 253 12 181 365 126 38,135 41,648 0 90 12. Star Root21(a) 41,002 Empire Access21(b) 113,373 154,375 21 2017/2018
13. 2,233 3,142 6,315 5,671 3,050 3,533 8,401 4,286 20(a) 21(b) 60,000 79,999 16,632 0 30 1,184 2,442 31 60 649 603 61 90 172 26 181 365 157 365 71 71 2,233 3,142 22
14. 29,650 30,565 19,200 48,850 30,565 29,650 30,565 19,200 48,850 30,565 23 2017/2018
14. 42,496,000 43,211,000 26,790,000 15. Empire Access 21(b) Empire Access ND Empire Access Empire Access (a) Empire Access 21(b) 156,180 (2,869) 153,311 24
15. (a) Empire Access (i) 5,000,000 (ii) 55,000,000 (iii) 60,000,000ND 8,000,000 (iv) 60,000,000ND 43,000,000 (v) 60,000,000ND 23,000,000 ND A. NDND = ND 8,000,000 x 60,000,000 = + 43,000,000 x 60,000,000 43,000,000 ND 43,000,000 8,000,000 x 60,000,000 25 2017/2018
15. (a) A. NDND = 8,000,000 8,000,000 x 60,000,000 = ND 43,000,000 x 60,000,000 + ND 8,000,000 43,000,000 x 60,000,000 NDND = ND 8,000,000 x 60,000,000 = ND 43,000,000 x 60,000,000 120,000,000 26
15. (a) A. ND23,000,000 = ND 23,000,000 x 60,000,000 B. (i) 231,000,000 A (aa) A ND 231,000,000 x 60,000,000 43,000,000 (bb) 231,000,000A ND 231,000,00043,000,000 x 60,000,000 8,000,000 27 2017/2018
15. (a) B. (ii) 49,000,000 A ND49,000,000 x 60,000,000 23,000,000 180,000,000 C. ND51,000,000 23,000,000 Empire Access ND ND 18 28
16. 5,500,000 5% 17. 0.01 1,000,000 10,000 1,000,000 10,000 528,600 5,286 516,300 5,163 18. (a) (i) 13 29 2017/2018
18. (a) (i) (153,311) (153,311) (153,311) (153,311) 30
18. (a) (i) (ii) 8.2% 8,395,000 43,281,000 25,687,000 31 2017/2018
18. (a) (ii) 5% 3,562,0003,665,000 5% 2,406,000 156,180 (2,869) 153,311 (2,869) (iii) 32
19. (i) (ii) (iii) (iv) (v)(vi) (vii) Star Root Empire Access 33 2017/2018
19. 109,169 3,249 10 112,428 600 (600) 109,169 3,849 10 (600) 112,428 12,696 (3,694) (214) 8,788 (1) 2,869 (471) (13,157) (1,972) 34
19. 96,174 96,174 14,844 14,844 219 (367) (5,354) 9,342 35 2017/2018
19. 154,139 57,814 289,992 501,945 51,432 43 1,521 52,996 265,320 265,320 49,742 49,742 36
20. (a) 100%39,000,000 34,000 13 5,000 39,000 39,000 (34,000) (34,000) 37 2017/2018
20. (b) Super Value Sporting Goods Company Limited Super Value Sporting Goods Company Limited 100% 27,000,000Super Value Sporting Goods Company Limited 27,000 26,834 166 27,000 (27,000) (27,000) 38
21. (a) Star Root Star Root 50,000,000Star RootStar Root 65% 50,000 39 2017/2018
21. (a) Star Root 196 16,410 274 70 (400) (2,708) 13,842 41,002 (4,844) 50,000 Star Root (50,000) 5,000 70 (44,930) Star RootStar Root 40
21. (a) Star Root 66,000 Star Root Star Root 3,249,000 3,217,000 Star Root 112,428,0003,228,000 (b) Empire Access 270,000,000Empire Access 240,000,00060,000,000 15 Empire AccessEmpire Access 70% 41 2017/2018
21. (b) Empire Access 10,526 180,000,000 2,869,00015 156,180,000 7.8% 8,395,000 43,281,000 25,687,000 5,000 13 55,000 15 156,180 216,180 42
21. (b) Empire Access 3,280 172,313 169 915 (1,363) (28,432) 146,882 113,373 (44,075) 216,180 Empire Access (5,000) 915 (4,085) 43 2017/2018
21. (b) Empire Access Empire Access Empire Access 3,225,000 Empire Access Empire Access 10,000 214,000 Empire Access 112,690,0006,161,000 44
22. (a) 1,502 125 (b) 5,232 2,197 6,433 1,474 11,665 3,671 45 2017/2018
23. 7,871 6,871 107 93 7,978 6,964 46
24. (a) 36,800,000 6.806.80 (b) 265,000,000 4.6556,989,247 4.00 66,250,000 (c) 0.01 0.0025 25. 47 2017/2018
70% 112,400,000 96,200,000 16,200,00016.9% 109,200,000 3,200,000 69.1% 76.9%7.8% 2,800,000 (i) (ii) 1,200,000 7,400,000 48
109,200,00096,200,000 13,000,000 13.5% 59,600,000 59,000,0003,200,000 40,800,00044,000,000 7.3% 3,800,00018,800,000 15,000,000 25.3% 4,200,000 34,200,00030,000,000 14.0% 13,100,000 6,400,000 49 2017/2018
77,200,00074,000,000 76.9% 70.7% KOL 2,100,00012,700,00014,800,000 14.2% 3,200,000 10,000 3,700,000200,000 50
24,900,000 110,200,000 0.94.1 21.3% 14.9% 265,000,000 250,000,000 (i)(ii) (iii) 51 2017/2018
188169 35,000,000 28,600,000 20 21 15 29,700,000 30,600,00019,200,000 42,500,000 43,200,000 26,800,000 22 52
53 2017/2018
54
70% 318 6.2% 55 2017/2018
2 3 2 3 42 19 23 93 93 56
57 2017/2018
58
5,950 5,950 5,225 725 5,950 47,600 (25,000) (13,285) 9,315 8,370 945 9,315 41,650 (25,000) (13,196) 3,454 2,773 681 3,454 13,090 13,090 13,090 13,090 Star Root Limited 50,000 50,000 5,000 45,000 50,000 26,481 26,481 26,481 26,481 10,710 10,710 10,710 10,710 119,000 119,000 45,168 73,832 119,000 59 2017/2018
45,000,000 Star Root Limited 26,500,000 60
61 2017/2018
62
XV (i) XV 7 8 (ii) 352(iii) * 183,392,000 34.69% Able Island Group Limited Able IslandAble Island Able Island 183,392,000 * 528,600,000 XV (i)xv 7 8 (ii)352 (iii) 63 2017/2018
18 336 XV 2 3 (L)(S) * Able Island 1 183,392,000(L) 34.69% Merrill Lynch, Pierce, Fenner & Smith Incorporated 2 64,800(L) 64,800(S) 0.01% 0.01% BAC North America Holding Company 2 64,800(L) 64,800(S) 0.01% 0.01% NB Holdings Corporation 2 27,388,840(L) 27,388,840(S) 5.18% 5.18% Bank of America Corporation 2 27,388,840(L) 27,388,840(S) 5.18% 5.18% Merrill Lynch International 4 ML UK Capital Holdings 4 BofAML EMEA Holdings 2 Limited 4 BofAML EMEA Holdings 1 Limited 4 BofAML Jersey Holdings Limited 4 Merrill Lynch Group Holdings I. LLC 4 Merrill Lynch International Incorporated 4 3 27,324,040(L) 27,324,040(S) 27,324,040(L) 27,324,040(S) 27,324,040(L) 27,324,040(S) 27,324,040(L) 27,324,040(S) 27,324,040(L) 27,324,040(S) 27,324,040(L) 27,324,040(S) 27,324,040(L) 27,324,040(S) 5.17% 5.17% 5.17% 5.17% 5.17% 5.17% 5.17% 5.17% 5.17% 5.17% 5.17% 5.17% 5.17% 5.17% 64
1. Able Island 2. Merrill Lynch, Pierce, Fenner & Smith IncorporatedBAC North America Holding CompanyBAC North America Holding CompanyNB Holdings Corporation NB Holdings CorporationBank of America Corporation (www.hkexnews.hk/di/di.htm) 3. 936,000 (www.hkexnews.hk/di/di.htm) 4. Merrill Lynch InternationalML UK Capital HoldingsML UK Capital Holdings 38.48% BofAML EMEA Holdings 2 Limited BofAML EMEA Holdings 2 LimitedBofAML EMEA Holdings 1 LimitedBofAML EMEA Holdings 1 LimitedBofAML Jersey Holdings LimitedBofAML Jersey Holdings Limited 61.25%Merrill Lynch Group Holdings I, LLC Merrill Lynch Group Holdings I, LLCMerrill Lynch International Incorporated Merrill Lynch International IncorporatedNB Holdings CorporationNB Holdings CorporationBank of America Corporation (www.hkexnews.hk/di/di.htm) * 528,600,000 XV 2 3 336 65 2017/2018
10% 6.80 36,800,000 36,800,000 且 6.80 66
A.2.1 67 2017/2018
2410 68