NOTES TO FINANCIAL STATEMENTS
December 31, 2015
38
PRIOR YEAR’S ADJUSTMENTS AND RECLASSIFICATIONS (Cont’d)
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (Cont’d)
January 1, 2014
As previously
reported
Adjustment
As restated
RMB’000
RMB’000
RMB’000
ASSETS
Non-current assets
Property, plant and equipment
757,334
(8,542) 748,792
Investment properties
8,764,770
–
8,764,770
Properties for development
9,960,451
(484,225) 9,476,226
Investment in an associate
–
–
–
Investments in joint ventures
600,486
437,677
1,038,163
Non-trade amounts due from:
Joint venture
–
200,000
200,000
Non-controlling shareholders of a subsidiary
158,367
–
158,367
Intangible asset
613
–
613
Deferred tax assets
219,707
(8,475) 211,232
Derivative financial instruments
20,402
–
20,402
Total non-current assets
20,482,130
136,435 20,618,565
Current assets
Inventories
40,830
– 40,830
Completed properties for sale
4,324,410
– 4,324,410
Properties under development for sale
28,640,895
(667,302) 27,973,593
Trade receivables
39,213
– 39,213
Other receivables and deposits
411,268
(1,353) 409,915
Non-trade amounts due from:
Associate
354
–
354
Joint ventures
230
136,517 136,747
Non-controlling shareholders of subsidiaries
376,380
– 376,380
Other related parties
551
–
551
Income tax prepayment
–
–
–
Held-for-trading investment
11,056
– 11,056
Pledged bank deposits
29,643
– 29,643
Cash and cash equivalents
7,082,045
(112,655) 6,969,390
Total current assets
40,956,875
(644,793) 40,312,082
Total assets
61,439,005
(508,358) 60,930,647
YANLORD LAND GROUP LIMITED
ANNUAL REPORT 2015
134
