The Differences Between IFRS and PRC GAAP
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A reconciliation of differences between the financial statements prepared under CASs and those prepared in accordance with IFRSs is set out below.
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2008.1-12 |
| Profit for the year attributable to equity holders of the parent company under CASs |
110,766 |
| Recognition of revaluation surplus on disposed assets |
75 |
| Profit for the year attributable to equity holders of the parent company under IFRSs |
110,841 |
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31/12/2008 |
| Equity attributable to equity holders of the parent company under CASs |
603,183 |
| Reversal of revaluation surplus |
(508) |
| Equity attributable to equity holders of the parent company under IFRSs |
602,675 |
In the financial statements prepared under CASs, the Group performed the revaluation on certain assets pursuant to the relevant requirements, with the revaluation surplus recognised in the capital reserve. Under IFRSs, such assets were carried at cost and the revaluation surplus was reversed. Upon disposal of such assets, adjustments on recognition of revaluation surplus were reversed accordingly. In addition, for the available-for-sale equity investments included in these assets, when they meet the specific conditions to be measured at fair value under IFRSs, the adjustments on reversal of revaluation surplus were made to the investment revaluation reserve.
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（2009-04-21）
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