Page 202 - Hang Lung Properties 2012 Annual Report

23 儲備（續）
(b) 公司
其他儲備
Other reserves
以港幣百萬元計算 in HK$ million
股份
溢價
Share
premium
資本
贖回儲備
Capital
redemption
reserve
僱員股份
補償儲備
Employee
share-based
compensation
reserve
總額
Total
保留
溢利
Retained
profits
總儲備
Total
reserves
於二零一一年七月一日 At July 1, 2011 32,890 2,066 385 35,341 2,559 37,900
本期溢利及全面收益總額 Profit and total comprehensive income
for the period – – – – 2,712 2,712
去年度末期股息 Final dividends in respect of
previous financial year – – – – (2,415) (2,415)
發行股份 Issue of shares 15 – – 15 – 15
僱員股權費用 Employee share-based payments 4 – 92 96 10 106
於二零一一年十二月
三十一日及二零一二年
一月一日
At December 31, 2011 and
January 1, 2012 32,909 2,066 477 35,452 2,866 38,318
本年度溢利及全面收益總額 Profit and total comprehensive income
for the year – – – – 2,483 2,483
去年度末期股息 Final dividends in respect of previous
financial year – – – – (1,611) (1,611)
本年度中期股息 Interim dividends in respect of current
financial year – – – – (761) (761)
發行股份 Issue of shares 56 – – 56 – 56
僱員股權費用 Employee share-based payments 14 – (6) 8 225 233
於二零一二年
十二月三十一日
At December 31, 2012 32,979 2,066 471 35,516 3,202 38,718
本集團於二零一二年十二月三十一日的保
留溢利包括二億七千六百萬元（二零一一
年：一億七千八百萬元）的中國內地附屬公
司之盈餘公積。
股份溢價賬及資本贖回儲備之用途分別受
香港《公司條例》第四十八乙條及第四十九
辛條監管。匯兌儲備包括換算海外附屬公
司財務報表產生之匯兌差額。誠如附註 2(v)
所述，僱員股份補償儲備包括已授出但尚
未被行使之股份期權之公平值。
於二零一二年十二月三十一日，本公司可
供分派予股東之儲備金總額為三十二億零
二百萬元（二零一一年：二十八億六千六百
萬元）。
23 RESERVES (Continued)
(b) The Company
The retained profits for the Group at December 31, 2012 included
$276 million (2011: $178 million) in respect of statutory reserves of the
subsidiaries in mainland China.
The application of the share premium account and the capital redemption
reserve are governed by Section 48B and Section 49H of the Hong Kong
Companies Ordinance respectively. The exchange reserve comprises
the exchange differences arising from the translation of the financial
statements of overseas subsidiaries. The employee share-based
compensation reserve comprises the fair value of share options granted
which are yet to be exercised, as explained in note 2(v).
The aggregate amount of the Company’s reserves available for
distribution to equity shareholders of the Company at December 31,
2012 was $3,202 million (2011: $2,866 million).
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