Financial Statement + Ratio (New) With Trending

ratio
2008-2009
2009-2010
current
3.32
4.89
quick
3.27
4.80
gross profit margin
20.85%
23.90%
net profit margin
11.04%
8.31%
return on total assets
1.98%
1.30%
return on capital employed
1.99%
1.35%
equity
9.52%
7.51%
gearing
6.12%
9.02%
Interest cover
0.00%
11.23%
debt to EBITDA
15.60%
18.17%
stock turnover
160.17
177.52
debt ratio
68.56%
75.53%
note
2008
note
2009
$'m
$'m
PPE
1,627.8
3,280.1
club debenture
2.3
1.5
1,630.1
3,281.6
invertory
26.7
27.8
trade and receivbles
33.9
31.1
current account with the OP trust fund
1.1
0.1
financial instruments
458.5
121.0
bank balance and cash
1,090.2
1,529.4
1,610.4
1,709.4
3,240.5
4,991.0
capital fund
475.0
475.0
accumulated surplus
996.5
1,095.1
hedging reserve
4.8
(1.9)
revaluation reserve
1.7
0.9
1,478.0
1,569.1
government subordianate loan & commercial loans
1,387.5
2,775.0
interest payable on government subordinate loan
59.0
132.1
1,446.5
2,907.1
trade and other payables
282.0
470.3
deferred income
34.0
44.5
316.0
514.8
total liabilities
1,762.5
3,421.9
total equity and liabilities
4,687.0
7,898.1
non current assets
current assets
total assets
equity
non current liabilities
current liabilities
(0.03)
0.10
2008
2009
$'m
$'m
revenue
924.5
893.5
operating costs
(654.7)
(707.2)
surplus fom operations
269.8
186.3
depreciation and write-offs
(112.9)
(118.9)
finance cost
strategic review and redevelopment expense
(2.7)
(1.9)
transfer from the OP trust fund
2.7
1.9
net operating surplus
156.9
67.4
investment income
47.8
31.2
surplus for the year
204.7
98.6
$'m
$'m
cash flow from operating activities
323.0
273.0
net cash fom operating activities
323.0
273.0
interest received
42.8
46.2
purchase/ contruction of PPE
(731.7)
(1,593.3)
proceed from sales of PPE
4.9
purchase of financial instruments
2.1
net proceed form sales of financial instruments
(219.7)
332.0
cash flow from investing actitivties
net placements of fixed deposits with banks with maturity over 3 months (86.5)
net cash flows from investing activities
(521.4)
(995.1)
(1,729.5)
receipts of funds from OP trust fund
2.0
3.0
interest paid on commercial loan
(6.0)
drawdown of commercial loan/ government subordinate loan
738.0
1,387.5
net cash generated in financing activities
740.0
1,384.5
cash flow from financing activities
net (decrease)/ increase in cash and cash equivalents
67.9
(73.8)
cash and cash equivalent at beginning of the year
327.7
400.3
exchange (loss)/ gain on cash on cash equivalent
4.7
(8.4)
cash and cash equivalent at end of the year
400.3
318.1
$'m
$'m
98.6
other comprehensive income

"---change in fair value of club debenture"
(0.8)
"---cash flow hedges"
(6.7)
other comprehensive income for the year
0.0
(7.5)
total comprehensive income for the year
0.0
91.1
2010-2011
4.02
3.93
27.16%
(%)
8.42%
(%)
1.41%
(%)
1.59%
(%)
6.38%
(%)
10.81%
(%)
3.62%
(%)
15.14%
(%)
258.62
(days)
78.61%
(%)
note
note
2010
note
2011
$'m
$'m
4,394.7
5,213.7
1.9
2.3
4,396.6
5,216.0
36.3
51.7
19.0
23.7
1.2
1.9
125.8
208.4
1,747.8
1,948.7
1,930.1
2,234.4
6,326.7
7,450.4
475.0
475.0
1,177.1
1,282.2
(105.2)
(164.9)
1.3
1.7
1,548.2
1,594.0
4,075.0
4,845.0
209.0
289.9
100.1
165.6
4,384.1
5,300.5
343.5
467.4
50.9
88.5
394.4
555.9
4,778.5
5,856.4
10,710.8
12,750.9
5
6
balance sheet
7
8
9
10
13
14
6
12
12
9
11
0.27
2010
2011
$'m
$'m
986.6
1,248.7
(750.8)
(909.5)
235.8
339.2
(137.6)
(188.6)
(33.8)
(61.3)
(6.0)
(3.3)
6.0
3.3
64.4
89.3
17.6
15.8
82.0
105.1
$'m
$'m
254.3
393.5
254.3
393.5
28.3
14.5
(1,343.2)
(877.4)
0.1
0.3
126.4
(84.3)
120.0
(217.3)
(138.1)
(1,285.7)
(1,085.0)
5.0
4.5
(17.8)
(25.9)
1,300.0
770.0
1,287.2
748.6
15
16
5
18
19
19
income and expenditure statement

statement of comprehensive income
20
21
cashflow statement
12
2.9
57.1
318.1
319.1
(1.9)
5.7
319.1
381.9
$'m
$'m
82.0
105.1
10
statement of comprehensive income

0.4
0.4
(103.3)
(59.7)
(102.9)
(59.3)
(20.9)
45.8
6
14
statement of changes in equity
F/Y
07/08
F/Y
08/09
F/Y
09/10
F/Y
10/11
capital fund
accumulated surplus
$'m
$'m
opening balance
475.0
791.8
204.7
fair value gains/(losses)
closing balance
475.0
996.5
capital fund
accumulated surplus
$'m
$'m
opening balance
475.0
996.5
98.6
fair value gains/(losses)
closing balance
475.0
1,095.1
capital fund
accumulated surplus
$'m
$'m
opening balance
475.0
1,095.1
82.0
0.0
0.0
closing balance
475.0
1,177.1
capital fund
accumulated surplus
$'m
$'m
opening balance
475.0
1,177.1
105.1
0.0
0.0
closing balance
475.0
1,282.2
total
$'m
1,267.6
204.7
5.7
1,478.0
total
$'m
0.0
1,478.0
98.6
(7.5)
0.0
1,569.1
total
$'m
1,569.1
82.0
0.4
(103.3)
0.0
(102.9)
0.0
1,548.2
total
$'m
1,548.2
105.1
0.4
(59.7)
0.0
(59.3)
0.0
1,594.0
note
2008
$'m
non current assets
PPE
club debenture
1,627.8
2.3
1,630.1
current assets
invertory
26.7
trade and receivbles
33.9
current account with the OP trust fund
1.1
bank balance and cash
458.5
1,090.2
1,610.4
current liabilities
282.0
deferred income
34.0
316.0
net current assets
1,294.4
non current liabilities

government subordianate loan & commercial loans
interest payable on government subordinate loan
1,387.5
59.0
1,446.5
net assets
1,478.0
financed by:
capital fund
475.0
accumulated surplus
996.5
hedging reserve
4.8
revaluation reserve
1.7
1,478.0
note
note
note
2009
2010
2011
$'m
$'m
$'m
3,280.1
1.5
5
6
3,281.6
27.8
31.1
1,529.4
7
8
36.3
19.0
9
10
125.8
1,747.8
7
8
343.5
2.3
51.7
23.7
9
10
208.4
1,948.7
11
467.4
50.9
88.5
514.8
394.4
555.9
1,194.6
1,535.7
1,678.5
132.1
12
12
4,075.0
209.0
12
12
9
4,845.0
289.9
100.1
2,907.1
4,384.1
5,300.5
1,569.1
1,548.2
1,594.0
475.0
13
1,095.1
(1.9)
475.0
13
1,177.1
10
(105.2)
7
8
9
10
2,234.4
44.5
2,775.0
5
6
1.9
1,930.1
11
5,213.7
5,216.0
1.2
1,709.4
470.3
1.9
5
6
4,396.6
0.1
121.0
4,394.7
165.6
475.0
11
12
12
9
13
1,282.2
14
(164.9)
14
0.9
1,569.1
1.3
1,548.2
1.7
1,594.0
note
6
financial risk management
2008
$'m
"--risk factors
""-----price risk
""""-------impact on surplus ($M)
4.2
less than 1 year

"''-----liquidity risk
$'m
at 30 jun 2008
gov. subordinated and commercial loans
trade and othe payables
282.0
at 30 jun 2009
470.3
--revised gov. subordinated and commercial loans
11.2
--revised trade and othe payables
470.3
at 30 jun 2010
23.3
343.5
interest rate swap contracts
--revised gov. subordinated and commercial loans

--revised trade and othe payables
at 30 jun 2011
238.0
467.4
interest rate swap contracts
36.5
"- fair value estimation

level 1
ASSETS
$'m
--unlisted bonds
--foreign currency forward contract
club debenture
total
125.7
1.9
127.6
LIABILITIES
--interest rate swap contracts
0.0
"- fair value estimation

level 1
ASSETS
$'m
--unlisted bonds
--foreign currency forward contract
club debenture
total
208.4
2.3
210.7
LIABILITIES
--interest rate swap contracts
0.0
note
note
note
2009
2010
2011
$'m
$'m
$'m
1 and between 5 years
over 5 years
$'m
$'m
1,446.5
2,907.1
134.9
5,252.4
867.9
6,117.5
85.5
27.8
1,116.6
6,172.7
132.4
level 2
total
$'m
$'m
125.7
0.1
0.1
1.9
0.1
127.7
(100.1)
(100.1)
(100.1)
(100.1)
level 2
total
$'m
$'m
208.4
0.0
2.3
0.0
210.7
(165.6)
(165.6)
(165.6)
(165.6)
F.Y. 09/10
F.Y. 10/11
PPE
buildings
$'m
F/Y
07/08
opening NBV
additions
transfer
disposals & write-off
depreciation
closing NBV
219.3
21.4
(0.8)
(41.3)
198.6
216.3
30.0
52.9
(1.8)
(68.9)
228.5
cost
accumulated depreciation
NBV
643.0
(444.4)
198.6
955.0
(726.5)
228.5
buildings
$'m
F/Y
08/09
198.6
5.5
300.5
(0.8)
(42.8)
461.0
228.5
38.7
260.2
(6.0)
(74.2)
447.2
cost
NBV
948.2
(487.2)
461.0
1,247.9
(800.7)
447.2
opening NBV
additions
transfer
depreciation
09/10
plant and equiptment

$'m
opening NBV
additions
transfer
depreciation
closing NBV
buildings
$'m
F/Y

$'m
461.0
2.2
342.6
(0.4)
(35.8)

$'m
447.2
27.6
547.4
(2.3)
(99.2)
F/Y
09/10
closing NBV
cost
NBV
769.6
920.7
1,285.6
(516.0)
769.6
1,779.4
(858.7)
920.7
buildings
$'m
F/Y
10/11
opening NBV
additions
transfer
depreciation
closing NBV
769.6
1.7
1,387.6
(0.1)
(54.3)
2,104.5
920.7
39.6
1,253.2
(0.8)
(133.4)
2,079.3
cost
NBV
2,674.6
(570.1)
2,104.5
3,029.4
(950.1)
2,079.3
buildings
$'m
F/Y

$'m
opening NBV
additions
transfer
depreciation
closing NBV
cost
NBV

$'m
marine mamals
$'m
projects in progress
$'m
total
$'m
notes:
borrowing costs
$'m
0.1
(0.1)
0.0
501.8
773.2
(74.3)
1,200.7
937.5
803.2
(2.6)
(110.3)
1,627.8
104.9
4.1
(4.1)
0.0
marine mamals
$'m
0.0
1,200.7
1,200.7
$'m
1,200.7
1,731.9
(560.7)
2,371.9
2,802.8
(1,175.0)
1,627.8
total
$'m
1,627.8
1,776.1
0.0
(6.8)
(117.0)
3,280.1
165.3
4.1
(4.1)
0.0
marine mamals
$'m
0.8
-
2,371.9
2,371.9
$'m
2,371.9
1,222.5
(890.8)
-
4,572.1
(1,292.0)
3,280.1
total
$'m
3,280.1
1,252.3
0.0
(2.7)
(135.0)
0.8
2,703.6
4,394.7
4.9
(4.1)
0.8
2,703.6
2,703.6
5,773.5
(1,378.8)
4,394.7
marine mamals
$'m
$'m
total
$'m
0.8
3.7
(0.1)
(0.2)
4.2
2,703.6
966.6
(2,644.5)
1,025.7
4,394.7
1,007.9
0.0
(1.0)
(187.9)
5,213.7
8.5
(4.3)
4.2
1,025.7
1,025.7
6,738.2
(1,524.5)
5,213.7
marine mamals
$'m
$'m
total
$'m
note
note
6
club debenture
2008
2009
$'m
$'m
cost
0.6
0.6
revaluation surplus/ (losses)
1.7
0.9
2.3
1.5
$'m
$'m
spare parts & other inventory
15.3
14.8
exhibition animals & fish
4.9
3.7
merchendise
5.2
7.7
catering
1.3
1.6
27.8
trade and other receivables

$'m
$'m
trade receivables
6.6
11.4
interest receivable
24.9
17.1
other receivable
2.4
2.6
33.9
inventories
26.7
note
31.1
$'m
$'m
"---listed in HK"
18.3
"---listed outside HK"
36.7
"---unlisted"
361.1
121
416.1
121
42.4
ASSET
foreign currency forward contract
debt securites
unit trusts
458.5
121
LIABILITIES
interest swap contracts
2008
2009
$'m
$'m
"--maturity less than 3 months"
241.1
62.1
cash at bank & in hand
159.2
256
cash and cash equivalent
400.3
318.1
689.9
1211.3
10 bank balances & cash
fixed deposits with
fixed deposits with

"--maturity over 3 months"
1090.2
10
1529.4
4.3%
2.9%
$'m
$'m
HK $
305
235.5
US $
0.3
japanese yen
28.5
15.9
renmenbi
1.5
0.4
euro
65
66
australian $
swiss franc
400
318.1
93.5
81.9
4.8
6.7
10
carrying amount of denominated

foreign currencies = HK currency (cash
and cash equivalent)
foreign exchange loss

bank deposits
1527.9
10
note
2010
2010 (restated)
note
2011
$'m
$'m
0.6
0.6
1.3
1.7
1.9
2.3
$'m
$'m
24.3
31.1
2.5
1.2
7.6
16.4
1.9
36.3
51.7
$'m
$'m
9.6
12.1
6.6
9.7
2.8
1.9
19
23.7
$'m
$'m
0.1
125.7
208.4
125.8
208.4
125.8
208.4
(100.1)
12(b)
(165.6)
12(b)
2010
2011
$'m
$'m
254.6
298.8
64.5
83.1
319.1
381.9
1428.7
1566.8
10
1747.8
0.8%
1948.7
10
1.1%
effective interest rates on fixed deposits with banks wi
$'m
$'m
$'m
279
1411.8
1623.9
0.4
296.3
298.9
4.1
4.1
0.3
2.7
2.7
3.4
32.8
32.8
21.9
0.1
0.1
0.3
319.1
1747.8
36.8
36.9
22.5
3.2
3.2
5.8
1746.1
1746.1
1946.8
10
1948.4
10
2009/2010/2011
all receivable that are less than 90 days are not considered impaired.
all trade receivables were less that 90 days due, hence were not impaired
2008/2009/2010
nil balance
effective interest rates on fixed deposits with banks with maturity over 3 months (average maturity of 365 days) -2009
cash & cash equivalent are designated as hedges of future purchases of the corp.
reconised as heding reserve
2010: bank deposits were pledged as security for the commercial loans (NOTE 12 (b))
2011: bank deposits were pledged as security for the commercial loans (NOTE 12 (b))
y of 365 days) -2009
y of 378 days) -2010
y of 240 days) -2011
note
note
2008
$'m
trade payables
79.6
accured charges
199.2
interest payables
accured deposits
3.2
282.0
11
government subordinated and commercial loans

$'m
government subordinated (note A)
commercial loans (note B)
1,387.5
1,387.5
12
capital fund
2008
$'m
donantions from the HK jockey club charties trust
contribution from the ocean park trust fund
total
0.0
13
revenue
2008
$'m
admission income
681.9
merchandise income
"---sales of goods"
88.9
"----commission from franchised retail stores
11.6
catering income
"---sales of foos and beverage"
115.5
"---commission from franchised food stores
5.2
other
21.4
924.5
2.3
4.6
1.3
expense by nature
2008
$'m
cost of inventories sold
60.2
employee benefits
342.8
repairs and maintenance
43.1
utilities
40.1
adversting and promotion
45.8
14
animal
9.7
show and exhibition
53.2
auditor's renumeration
0.3
donations
11.0
interest expensed on opened facilities
0.9
insurance
professional fees office and other
47.6
654.7
15
hedging reserve
(2008) opening balance

cash flow hedges reconginsed during the year
closing balance

closing balance at 30th jun 2010
hedging reserve

closing balance

14
closing balance at 30th jun 2011
14
note
note
note
2009
2010
2011
$'m
$'m
$'m
148.3
138.9
173.7
317.8
199.9
285.7
1.7
2.7
4.1
2.5
2.0
3.9
470.3
11
343.5
11
467.4
$'m
$'m
$'m
1,387.5
1,387.5
1,387.5
1,387.5
2,687.5
3,457.5
2,775.0
12
4,075.0
12
4,845.0
11
12
2009
2010
2011
$'m
$'m
$'m
450.3
450.3
450.3
24.7
24.7
24.7
475.0
13
475.0
13
475.0
2009
2010
2011
$'m
$'m
$'m
649.8
724.1
881.6
86.1
88.6
123.0
14.5
17.0
21.9
118.7
128.3
187.6
5.1
6.0
7.9
19.3
22.6
26.7
893.5
14
986.6
15
1,248.7
1.3
1.8
2.0
4.4
4.5
5.3
0.8
0.8
1.0
2009
2010
2011
$'m
$'m
$'m
62.1
65.9
94.3
362.9
16
382.2
17
446.5
48.4
51.4
75.3
41.7
50.9
64.1
54.1
58.3
85.7
13
15
17
10.0
9.7
11.1
58.9
64.6
61.8
0.3
0.3
0.4
7.5
8.2
10.3
6.9
10.6
54.4
59.3
49.4
707.2
15
750.8
16
909.5
foreign currency hedge
total
$'m
$'m
$'m
4.8
4.8
(6.7)
(6.7)
(1.9)
0.0
(1.9)
(1.9)
0.0
(1.9)
(3.2)
(100.1)
(103.3)
(5.1)
14
(100.1)
14
(105.2)
foreign currency hedge
total
$'m
$'m
$'m
(1.9)
(1.9)
(3.2)
(100.1)
(103.3)
(5.1)
(100.1)
(105.2)
(5.1)
(100.1)
(105.2)
5.8
(65.5)
(59.7)
16
14
0.7
14
(165.6)
14
(164.9)
14
F.Y. 08/09
F.Y. 10/11
under the master redevlopment plan, the corp. is expanding the park with an estimated tatal cost of
$5.55B introduced by the phases over 5 years
the corp. is funding these commmitments through the following:
(A) HKSAR Gov. loan

with the approval of the fianace committee of the legislative council on 16th dec 2005,
HKSAR Gov. is committed to providing to the corp. a subordinated loan of HK$1,387.5M for
a period of 25 years (which matures in 2031) at a fixed rate of 5% p.a.
during the Y/E 30 jun 2008, the corp fully drew down this loan
interest is payable once the loan from commercial lenders is fully paid.
(B) commercial loan

the floating rate loan facilities from commercial banks consist of two tranches:
1) HK$1,387.5M loan guaranteed by the HKSAR Gov. under the approval by the finance
committee of the legislative council on 16th dec 2005.
during the year , the corp. fully drew down this tranche; and
2) HK$2,775M 15 year project loan

there had been no draw on this commercial loan
the facilities mature in 2021 and bear interest at HK interbank offered rate plus 0.25% to
0.80% p.a.
admission income and merchandise income from the sale of goods noted are stated before the deduction
for the following donations to ocean parkconservation foudation, HK
1) one day's admission income on the 10th jan 2009, named as the 14th conservation day amounting to
$1.3M (2008: $2.3M)
2) $1 per paid admission income (excluding (1) to OPCFHK amounting 1.3 M (2008: $2.3)
3) contribution from the sale of panda mercheandise items and animals interactive programmees
amounting to $0.8M (2008 : 1.3M)
1) one day's admission income on the 10th jan 2009, named as the 14th conservation day amounting to
2) $1 per paid admission income (excluding (1) to OPCFHK amounting
3) contribution from the sale of panda mercheandise items and animals interactive programmees amounting to

during the year,e corp. drew down $1300M of this trenche
the facilities mature in 2021 and bear interest at HK interbank offered rate
plus 0.25% to 0.8% p.a.
during the year , the corp. entered into interest rate swap contracts to pay
interest at fixed rates ranging from 3.624% to 4.093% p.a.
total notional principal amount of the outstanding interest swap contracts at
30 th jun 2010 was $1774M ( is subjected to amortisastion in accordance with
interst rate swap contracts)

during the year,e corp. drew down $2,070M of this trenche in total
the commercial loan facilities mature in 2021 and bear interest at HK
interbank offered rate plus 0.25% to 0.8% p.a. ("HIBOR")
the corp. entered into a numver of interest rate swap contracts to pay interest
at fixed rates ranging from 3.494% to 4.093% p.a.
total notional principal amount of the outstanding interest swap contracts at
30 th jun 2011 was $2,129.2( is subjected to amortisastion in accordance with
interst rate swap contracts)
note
a)
b)
c)
employment benfits
2008
$'m
salaries, wages and other benefits
323.3
persion cost - defined contribution plan
19.5
342.8
less: amount capitalised in projects in progress
342.8
finance costs
2008
$'m
interest expenses on government subordinated loan and commercial loans
other financing loans
0.0
less: borrowing cost capitalised in projects in progress
0.0
investment income
2008
$'m
interest income from financial instruments & bank deposits
44.1
net realised (loss)/ gain on sale of fianancial instruments
1.0
net unrealised (loss)/ gain of financial instruments

net unrealised exchange (loss)/ gain on bank deposits
2.7
47.8
cash generatee from operations

2008
$'m
204.7
adjustment for:
"-----deprecations and write offs
"----- finance cost
112.9
-
"-----interest income from fianancial instruments and bank deposits
(44.1)
"----- realised and unrealised loss/ (gain) on financial instruments
(3.8)
"-----unrealised exchange loss
0.1
operating surlplus/(deficit) before changes in working capital
269.8
(increase)/ decrease in inventories
(1.6)
(increase)/ decrease in trade and other receivables
1.1
(increase)/ decrease in current account with the Ocean park trust fund
(2.9)
increase/ (decrease) in trade and other payables
56.8
increase/ (decrease) in deferred income
(0.2)
cash generated from/ (used in) operations
323.0
contingencies
2008
$'m
corp. had provided bank garantees to corp.'s utility providers
6.7
commitments
2008
$'m
capital commitments
capital expenditure at the balance sheet date but not yet incurredd is as follows:
contracted but not provided for
authorised but not contracted for
777.8
3,626.2
4,404.0
operating lease commitments

future minimum lease payments for leased facilities under non-cancellable operating leases as
follows:
within one year
0.7
later than 1 year and not later than 5 years
0.3
1.0
the corp. has entered into agreements with third party consultants for developing proposals
for the park's future development, which will be reimbursed by the ocean park trust fund.
The outstanding commitments at 30th jun
not provided fot the F/A were as follows:
contacted but not provided for
8.6
authorised but not contracted
1.7
10.3
attendance
2008
m
attendance as at year ended 30th jun
5.0
note
16
note
note
note
2009
2010
2010 (revised)
2011
$'m
$'m
$'m
$'m
342.3
360.7
384.4
441.4
20.6
21.5
21.6
22.9
382.2
406.0
(16.0)
362.9
382.2
390.0
2009
2010
2010 (revised)
2011
$'m
$'m
$'m
$'m
8.2
33.7
89.1
104.3
0.1
0.1
6.6
3.9
8.3
33.8
95.7
108.2
(61.9)
(46.9)
33.8
33.8
362.9
8.3
16
18
17
464.3
17
(17.8)
17
18
446.5
61.3
2009
2010
2011
$'m
$'m
$'m
38.4
17.8
17.6
4.6
(1.7)
17
18
18
(11.8)
0.2
(1.7)
1.3
(0.1)
31.2
18
19
20
20
15.8
2009
2010
2011
$'m
$'m
$'m
98.6
82.0
105.1
118.9
18
17.6
(38.4)
137.6
33.8
18
(17.8)
5
18
20
20
20
188.6
61.3
(17.6)
5.5
1.5
1.7
(1.3)
186.3
235.8
339.2
(1.1)
(8.5)
(15.4)
(5.0)
1.6
(1.6)
(2.0)
(6.1)
(5.2)
84.6
25.1
38.9
10.5
6.4
37.6
273.3
19
254.3
21
1.7
0.1
393.5
2009
2010
2011
$'m
$'m
$'m
9.0
2009
20
14.1
2010
22
18.5
2011
20
5
18
20
20
20
21
22
21
21
21
23
$'m
$'m
$'m
1,295.6
1,090.5
541.4
1,494.7
601.5
328.1
2,790.3
21
1,692.0
22
869.5
0.3
0.7
0.8
0.3
0.2
0.3
21
1.0
22
1.0
7.3
4.8
5.5
1.1
2.6
2.6
8.4
21
7.4
22
8.1
2009
2010
2011
4.8
23
5.1
25
5.9
23
23
23
25

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ratio

gross profit margin

net profit margin

return on total assets

return on capital employed

trade and receivbles

current account with the OP trust fund

bank balance and cash

government subordianate loan & commercial loans

interest payable on government subordinate loan

trade and other payables

total equity and liabilities

non current assets

non current liabilities

surplus fom operations

depreciation and write-offs

strategic review and redevelopment expense

transfer from the OP trust fund

net operating surplus

surplus for the year

cash flow from operating activities

net cash fom operating activities

purchase/ contruction of PPE

proceed from sales of PPE

purchase of financial instruments

net proceed form sales of financial instruments

cash flow from investing actitivties

receipts of funds from OP trust fund

interest paid on commercial loan

drawdown of commercial loan/ government subordinate loan

net cash generated in financing activities

cash flow from financing activities

net (decrease)/ increase in cash and cash equivalents

cash and cash equivalent at beginning of the year

exchange (loss)/ gain on cash on cash equivalent

cash and cash equivalent at end of the year

surplus for the year

other comprehensive income

"---cash flow hedges"

other comprehensive income for the year

total comprehensive income for the year

income and expenditure statement

statement of comprehensive income

statement of changes in equity

surplus for the year

fair value gains/(losses)

surplus for the year

fair value gains/(losses)

surplus for the year

"---change in fair value of club debenture"

"---cash flow hedges"

total comprehensive income for the year

surplus for the year

"---change in fair value of club debenture"

"---cash flow hedges"

total comprehensive income for the year

other comprehensive income

other comprehensive income

trade and receivbles

current account with the OP trust fund

net current assets

non current liabilities

financial risk management