於開曼群島註冊成立的有限公司 股份代號 01626 2016 年報
目錄 財務概要 公司資料 主席報告書 管理層討論及分析 董事及高級管理人員履歷 企業管治報告 環境 社會及管治報告 董事會報告 獨立核數師報告 綜合損益及其他全面收益表 綜合財務狀況表 綜合權益變動表 綜合現金流量表 綜合財務報表附註 五年財務摘要 2 3 4 5 11 15 25 30 44 48 49 51 52 54 104
2016 002 516.14.2%21.0 103.33.3%3.3 20.0%20.2% 0.2% 2.62.0% 0.05 141 162 244 274 91 97 (i) (ii) 366365 (iii) 366365 (iv) 366 365
003 (HKICPA) Clifton House 75 Fort Street, PO Box 1350 Grand Cayman, KY1-1108 Cayman Islands 6 1 32 3212 www.jiayaoholdings.com Estera Trust (Cayman) Limited ( Appleby Trust (Cayman) Ltd.) Clifton House 75 Fort Street, PO Box 1350 Grand Cayman, KY1-1108 Cayman Islands 338 2 33 3301-04 29 16 1603 11 31
2016 004 6.7% 516.14.2% 103.33.3% 20.0%20.2% 2.6 2.0%
005 6.5% 7% 6.7% 47.01 5.6%
2016 006 2030 15 12 8 35 ISO9000
007 516.14.2% 4.1% 6.2% (%) 478,240 459,460 +4.1% 37,834 35,629 +6.2% 100.0 3.3% 103.320.2% 0.2% 20.0% 63.5%2.9 1.1 2.0 3.3 (i) (ii) (iii)(iv) (v) (vi)29.5 5.7% 31.2
2016 008 (i)(ii) (iii) (iv)(v)(vi)(vii) (viii) 57.5 4.3% 55.0 14.0 30.0% 9.8 4.9 8.7% 4.5 2.5 2.0% 2.6 262.0 5.5% 276.3 (i) 216.8 206.2(ii) 13.1 6.8(iii) 34.7 359.3 15.5% 303.4(i) 128.2 178.0(ii) 205.2 107.6 44.4 22.5 58.2 55.2
009 150.0 143.5 63.5% 65.1% 6.235.3 21,179 21,759 132,026 145,830 139,795 111,087 54,013 97,000 347,013 375,676
2016 010 8501,081 62.8 62.4 6.5% 6.7%
011 40 China Civil Aviation (Cayman) Investment Group Limited 38 39 SSE 600221 46 13
2016 012 54 10 Spearhead Leader Limited 29,400,000 9.8% 30 60
013 69 002213 002316 01250 002197 08148 46 15 01269
2016 014 (a) 03788 (b) 01252(c) 00485 (a) 002378 (b) 002327(c) 002272 (d)002369 48 14 002191 48 44 10 35 9
015 14 10 China Civil Aviation (Cayman) Investment Group Limited China Civil Aviation 195,600,000 China Civil Aviation 195,602,000 65.2%
2016 016 40 38 39 54 46 54 30
017 60 69 46 112 3.10(1) 3.13 3.10(2)
2016 018 D.3.1 (a) (b)(c)(d) (e) 19 14
019 19/19 19/19 19/19 19/19 19/19 19/19 1/1 1/1 1/1 1/1 1/1 1/1
2016 020 A.2.1 16 10 (i) (ii) (iii) 3.21 14 C3 2/2 2/2 2/2
021 3.25 14 B.1 (1) (2) (3) (4) 1/1 1/1 1/1 14 A.5
2016 022 1/1 1/1 1/1 880,000 280,000 1,160,000
023 30
2016 024 3.29 15 1 32 3212 64 1 32 3212 2 21 64 113 7 7
025 20 18 25 26 35 36 45 46 850 99 311 316 124 850 794 56 850 18 25 26 35 36 45 46 1,081 166 425 372 118 1,081 941 140 1,081 18
2016 026 (1) (2) (3)
027 (1) (2) (3) 872,0001,386,000 (1) (2)
2016 028 (1) (2) (3) (4) (1) (2) VOC ISO9001
029 VOC,
2016 030 31 48 104 338 2 33 3301-04 16.4% 59.8% 34.2% 47.4% 5%
031 13 19 104 21 14A (i) (ii) (iii)
2016 032 3000 740 14A.38 (1) (2)(3) (4) (A) 30% (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) ( ) (18) (19) (20)
033 82.86% 17.14% 17.14% 14A.13 35% 65% 1.01 14A.06(2) 1.01 14A.06(2) (1) 310,000 (2) 5,178,836 10,310,000 (3) 5,370,477 11,270,000 (4) 49,711,973 107,520,000 (5) 2,540,000 (6) 16,902,120 45,090,000 (7) 13,995,595 44,080,000 (8) 1,890,000 (9) 7,770,000
2016 034 (10) 1,333,000 4,300,000 (11) 65,526,681 69,230,000 (12) 5,581,551 9,270,000 (13) 18,274,987 19,580,000 (14) 6,011,940 7,260,000 (15) 5,801,553 8,640,000 (16) 11,780,000 (17) 19,189,074 21,200,000 (18) 48,277,927 54,026,000 (19) 20,804,725 21,450,000 (20) 686,199 1,940,000 (21) 39,716,278 47,140,000 (22) 4,450,717 4,640,000 (23) 3,096,513 3,140,000 (24) 14,238,152 20,460,000 (25) 10,633,494 12,000,000 (26) 41,041,745 90,370,000 (27) 9,626,440 18,000,000 (28) 1,027,695 5,456,000 (29) 1,170,000 7,050,000
035 (30) 18,817,917 22,790,000 (31) 22,956,828 35,000,000 (32) 44,095,140 47,000,000 (33) 6,506,595 8,540,000 (34) 1,252,856 3,915,000 (35) 11,028,808 13,000,000 (36) 4,263,956 17,321,000 (37) 21,773,400 21,900,000 (38) 4,500,000 (39) 419,780 7,340,000 (40) 9,304,520 11,080,000 (41) 2,117,444 5,170,000 (42) 2,500,000
2016 036 (B) 1. 30% 2. 30% (1) 4,500,000 32.5% (2) 6,640,000 30% (1) 3,302,898 4,500,000 (2) 2,356,448 6,640,000
037 (C) 2514A 25 14A 108(a)
2016 038 11 14
039 24 25.2 25.2 XV XV 7 8 352 (i) 1 29,400,000 9.80% (ii) (1) Spearhead Leader Limited Spearhead Leader 1 100% 1. Spearhead LeaderSpearhead Leader 29,400,000Spearhead Leader
2016 040 17.14% XV 2 3 336 Spearhead Leader 29,400,000 9.80% 1 29,400,000 9.80% China Civil Aviation (Cayman) 2 195,600,000 65.20% Investment Group Limited CCA 2 195,600,000 65.20% 2 195,600,000 65.20% 2 195,600,000 65.20% 2 195,600,000 65.20% 2 195,600,000 65.20% 1. 2. CCA86.54% 70% 50% 65% XV 2 3 336
041 30,000,00010% 12 1%12 0.1%5,000,000 (i) (ii)(iii) Spearhead Leader (i)
2016 042 (ii) 30 Spearhead Leader A Spearhead Leader China Civil Aviation 179,962,000 Spearhead Leader Limited 29,400,000 9.80% 15 24
043 14 5 10 3.13 China Civil Aviation
2016 044 11 31 48 103
045 16 206,210,000 146,000
2016 046
047 P05769
2016 048 5 516,074 495,089 (412,760) (395,115) 103,314 99,974 6 2,945 8,067 6 (1,094) 1,964 (31,191) (29,496) (55,033) (57,519) 7 (9,791) (13,981) 9,150 9,009 8 (4,516) (4,944) 9 4,634 4,065 112 (575) 4,746 3,490 2,556 2,507 2,078 1,558 4,634 4,065 2,668 1,932 2,078 1,558 4,746 3,490 12 0.01 0.01
049 13 168,160 184,008 14 20,599 21,179 20 1,501 2,071 190,260 207,258 15 109,559 110,134 16 276,313 262,000 14 580 580 329 17 54,013 97,000 17 58,199 55,194 498,664 525,237 688,924 732,495
2016 050 18 303,414 359,255 19 150,000 143,500 877 454,291 502,755 44,373 22,482 234,633 229,740 20 4,043 3,896 4,043 3,896 230,590 225,844 21 2,382 2,382 23 189,444 186,776 191,826 189,158 38,764 36,686 230,590 225,844
051 21 23 23 23 2,382 64,200 91,448 41,188 26,792 216 226,226 35,128 261,354 2,507 2,507 1,558 4,065 (575) (575) (575) 2,507 (575) 1,932 1,558 3,490 11 (39,000) (39,000) (39,000) 1,123 (1,123) 2,382 25,200 91,448 42,311 28,176 (359) 189,158 36,686 225,844 2,556 2,556 2,078 4,634 112 112 112 2,556 112 2,668 2,078 4,746 1,760 (1,760) 2,382 25,200 91,448 44,071 28,972 (247) 191,826 38,764 230,590
2016 052 4,634 4,065 4,516 4,944 9,791 13,981 (1,420) (1,990) 580 580 20,966 20,170 984 1,325 (3,280) 110 (9) 40,161 39,786 575 (22,942) (17,413) (63,756) (55,841) 145,193 (32,518) 98,281 1,420 1,990 (2,593) (4,529) (33,691) 95,742
053 42,987 (37,974) 7,189 (3,185) (21,321) 79 206 39,881 (51,900) 180,000 173,500 (173,500) (213,000) 11 (39,000) (7,840) (9,387) (1,951) (4,594) (3,291) (92,481) 2,899 (48,639) 55,194 104,416 106 (583) 58,199 55,194 58,199 55,194
2016 054 1. China Civil Aviation (Cayman) Investment Group Limited China Civil Aviation 31
055 2. 11 1 1638 1641 10 12 28 9 1 15 1 16 2 2 1 4 4 9 1 10 3 28 7 4 12 4 1 2 3 4
2016 056 2. 15 15 15 18 11 15 1 2 3 4 5 15 1515 15 15 15 15
057 2. 16 1616 17 16 16 17 16 16 17 16 27 1,143,00016 16
2016 058 3. 2 17 236
059 3.
2016 060 3. (i) (ii) 39
061 3. 12 19 2 5 39 37
2016 062 3.
063 3.
2016 064 3.
065 3.
2016 066 3.
067 3.
2016 068 3. 39
069 3.
2016 070 3.
071 3. 39
2016 072 3.. (a) (i) (ii) (iii)
073 3. (b) (i) (ii) (iii) (iv) (v) (vi) (a) (vii) (a)(i) (viii)
2016 074 4. 3 13 206,210,000 216,821,000
075 4. 109,559,000 110,134,000 5. 476,123 459,460 37,834 35,629 750 1,367 516,074 495,089
2016 076 5. 478,240 37,834 516,074 69,738 2,385 72,123 2,945 (1,094) (55,033) (9,791) 9,150 459,460 35,629 495,089 70,276 202 70,478 8,067 1,964 (57,519) (13,981) 9,009
077 5. 3 19,510 18,875 1,456 1,295
2016 078 5. 10% A 78,966 B 81,597 151,137 C 55,470 14,559 D 84,635 28,517 6. 735 4,442 1,420 1,990 790 1,635 2,945 8,067 (984) (1,325) 3,280 (110) 9 (1,094) 1,964
079 7. 7,840 9,387 1,705 4,085 246 509 9,791 13,981 8. 1,934 4,243 1,865 20 717 701 4,516 4,944 16.5% 63 25% 15%
2016 080 8. 9,150 9,009 25% 2,288 2,252 4,821 5,099 (3,778) (2,451) (1,289) (1,271) 462 530 5% 147 785 1,865 4,516 4,944 9. 10 796 740 51,197 50,811 10,763 10,814 62,756 62,365 766 826 580 580 20,966 20,170 984 1,325 1,910 1,478 110 (9) 412,760 395,115
081 10. (i) 105 105 (ii) 105 110 36 251 (iii) 105 105 105 105 105 105 125 125 650 110 36 796 (i) 96 96 (ii) 96 111 34 241 (iii) 96 96 96 96 96 96 115 115 595 111 34 740 (i) (ii) (iii) (iv)
2016 082 10. 1,550 1,576 187 170 1,737 1,746 1,000,000 11. 13 39,000
083 12. 2,556 2,507 300,000,000 300,000,000 (i) (ii)
2016 084 13. 20,394 304,262 13,495 10,256 1,588 349,995 6,157 26,640 371 243 1,894 35,305 560 1,028 (1,588) (6,943) (663) (1,083) (8,689) 11 11 27,111 324,987 13,214 9,416 1,894 376,622 203 5,755 217 6,175 4 1,516 224 (1,744) (9,519) (491) (1,220) (11,230) 13 13 27,318 322,739 13,177 8,196 150 371,580 9,814 153,846 10,467 5,472 179,599 1,056 17,426 804 884 20,170 (5,508) (624) (1,026) (7,158) 3 3 10,870 165,764 10,650 5,330 192,614 1,382 18,398 499 687 20,966 (8,840) (464) (863) (10,167) 7 7 12,252 175,322 10,692 5,154 203,420 15,066 147,417 2,485 3,042 150 168,160 16,241 159,223 2,564 4,086 1,894 184,008
085 13. 10 40 4 40 4 10 5 10 26 14. 21,759 22,339 (580) (580) 21,179 21,759 580 580 20,599 21,179 21,179 21,759 26
2016 086 15. 53,610 59,944 15,418 9,794 40,531 40,396 109,559 110,134 16. 206,356 216,867 (146) (46) 206,210 216,821 34,726 7,401 9,991 6,783 13,072 9,789 11,020 11,404 11,096 276,313 262,000 2,149,000 5,114,000
087 16. 30 150 0 90 139,394 171,915 91 180 57,037 36,334 181 360 6,193 7,847 360 3,586 725 206,210 216,821 0 90 27,726 91 180 7,000 34,726
2016 088 16. 1 90 28,839 25,814 91 180 1,590 20,135 181 360 2,347 456 360 358 665 33,134 47,070 46 55 110 (9) (10) 146 46 146,000 46,000 17. 0.3% 0.35% 0.3% 0.35% 1.1% 1.3% 1.62% 2.55% 54,013,000 97,000,000 57,678,000 52,842,000
089 18. 177,968 128,222 107,600 205,150 17,846 25,883 303,414 359,255 0 90 157,075 102,548 91 180 10,572 20,139 181 360 6,644 4,605 360 3,677 930 177,968 128,222 0 90 57,600 152,100 91 180 50,000 53,050 107,600 205,150 30 90 26
2016 090 19. 150,000 143,500 150,000 143,500 150,000 143,500 150,000 143,500 150,000 103,500 40,000 150,000 143,500 % % 5.08 5.47 5.22 26
091 20. (3,111) 1,987 (1,124) (785) 84 (701) (3,896) 2,071 (1,825) (147) (570) (717) (4,043) 1,501 (2,542) 1,501 2,071 (4,043) (3,896) (2,542) (1,825) 10% 5%
2016 092 21. 0.01 2,000,000,000 20,000 0.01 300,000,000 3,000 2,382 2,382 22. 10% 30% 0.1% 5,000,000 1 (i) (ii)(iii)
093 23. (i) 8,798,000 (ii) 17% 5,300,000 2,009,000 5,300,000 (iii) 43,378,000(i) (ii) (iv) 62,000Giant Harmony Limited Giant Harmony (v) 110,505,0008,152,000 10% 50%
2016 094 24. 10,799,000 10,848,000 25. 760 706 36 34 796 740 26. 21,179 21,759 132,026 145,830 139,795 111,087 54,013 97,000 347,013 375,676
095 27. 740 89 365 38 1,143 89 2,900 4,814 28. (i) 2,990,000 14,490,000 (ii) 2,000,000 2,400,000
2016 096 29. 19 150,000 143,500 (58,199) (55,194) 91,801 88,306 191,826 189,158 47.86% 46.68%
097 30. 379,213 397,894 453,414 502,755
2016 098 30. 60% 60% 96,000,000 18,000,000
099 30. 1 1 5 5 % 303,414 303,414 5.08% 152,651 152,651 456,065 456,065 359,255 359,255 5.40% 146,724 146,724 505,979 505,979
2016 100 31. Giant Harmony 20,000 100% 100% Park Linker Limited Park Linker 1 100% 100% Easy Creator Limited Easy Creator 1 100% 100% King Gather Limited King Gather 100 100% 100% 78,782,100 82.86% 82.86% 40,000,000 87.15% 87.15%
101 31. 17.14% 17.14% 509,095 530,673 190,184 207,141 (452,640) (501,390) 246,639 236,424 38,764 36,686 516,074 495,089 10,215 11,092 2,078 1,558 (27,563) 56,737 39,881 (53,794) (3,282) (53,481)
2016 102 32. 191,120 191,120 1,498 712 348 2,009 203 2,049 2,721 193,169 193,841 1,651 1,304 10,280 8,081 11,931 9,385 (9,882) (6,664) 181,238 184,456 2,382 2,382 178,856 182,074 181,238 184,456
103 33. 64,200 191,120 (27,359) (627) 227,334 (5,940) (5,940) (320) (320) (5,940) (320) (6,260) (39,000) (39,000) 25,200 191,120 (33,299) (947) 182,074 (4,318) (4,318) 1,100 1,100 (4,318) 1,100 (3,218) 25,200 191,120 (37,617) 153 178,856
2016 104 516,074 495,089 472,861 495,773 438,533 (412,760) (395,115) (336,607) (337,851) (313,494) 103,314 99,974 136,254 157,922 125,039 2,945 8,067 6,938 8,412 6,971 (1,094) 1,964 (1,605) (2,578) (1,173) (31,191) (29,496) (30,939) (31,502) (19,356) (55,033) (57,519) (54,172) (48,113) (37,246) (19,596) (5,819) (9,791) (13,981) (14,856) (22,545) (22,878) 9,150 9,009 22,024 55,777 51,357 (4,516) (4,944) (9,130) (8,297) (8,450) 4,634 4,065 12,894 47,480 42,907 (3,816) 4,802 4,634 4,065 12,894 43,664 47,709 112 (575) 216 4,746 3,490 13,110 43,664 47,709 2,556 2507 7,321 35,427 38,901 2,078 1,558 5,573 8,237 8,808 4,634 4,065 12,894 43,664 47,709 1,668 1,932 7,537 35,427 38,901 2,078 1,558 5,573 8,237 8,808 4,746 3,490 13,110 43,664 47,709 190,260 207,258 194,142 203,117 233,142 498,664 525,237 467,385 365,633 619,916 454,291 502,755 397,062 443,879 621,185 4,043 3,896 3,111 61,866 3,407 38,764 36,686 35,128 29,555 44,565 230,590 225,844 261,354 63,005 228,466