汉能薄膜发电商用系统项目案例())_图文_百度文库
赠送免券下载特权
10W篇文档免费专享
部分付费文档8折起
每天抽奖多种福利
两大类热门资源免费畅读
续费一年阅读会员，立省24元！
汉能薄膜发电商用系统项目案例())
阅读已结束，下载本文需要
想免费下载本文？
定制HR最喜欢的简历
下载文档到电脑，同时保存到云知识，更方便管理
加入VIP
还剩19页未读，
定制HR最喜欢的简历
你可能喜欢CORPORATE INFORMATION 2
INTERIM CONDENSED CONSOLIDATED STATEMENT OF
PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 4
中期簡明綜合損益及其他全面收益表
INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 6
中期簡明綜合財務狀況表
INTERIM CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 8
中期簡明綜合權益變動表
INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS 10
中期簡明綜合現金流量報表
NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 13
中期簡明綜合財務報表附註
MANAGEMENT DISCUSSION AND ANALYSIS 60
管理層討論及分析
OTHER INFORMATION 103
INTERIM REPORT 2017 二零一七年中期報告
CORPORATE INFORMATION
EXECUTIVE DIRECTORS
Mr. Yuan Yabin (Chairman)
Dr. Lam Yat Ming Eddie (Vice Chairman)
Mr. Wang Xiong (Vice Chairman)
Mr. Si Haijian (Chief Executive Officer)
Mr. Huang Songchun (Financial Controller)
Mr. Xu Xiaohua
Mr. Zhang Bin
INDEPENDENT NON-EXECUTIVE
Ms. Zhao Lan
Mr. Wang Tongbo
Professor Xu Zheng
Dr. Wang Wenjing
AUDIT COMMITTEE
Ms. Zhao Lan (Chairperson)
Mr. Wang Tongbo
Professor Xu Zheng
Dr. Wang Wenjing
REMUNERATION COMMITTEE
Ms. Zhao Lan (Chairperson)
Mr. Wang Tongbo
Professor Xu Zheng
Dr. Wang Wenjing
NOMINATION COMMITTEE
Mr. Wang Tongbo (Chairman)
Ms. Zhao Lan
Professor Xu Zheng
Dr. Wang Wenjing
COMPANY SECRETARY
Ms. Lee Wai Yee
Ernst & Young
袁亞彬先生（主席）
林一鳴博士（副主席）
王雄先生（副主席）
司海健先生（首席執行官）
黃松春先生（財務總監）
徐曉華先生
獨立非執行董事
王同渤先生
王文靜博士
審核委員會
趙嵐女士（主席）
王同渤先生
王文靜博士
薪酬委員會
趙嵐女士（主席）
王同渤先生
王文靜博士
提名委員會
王同渤先生（主席）
王文靜博士
李慧兒女士
安永會計師事務所
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
CORPORATE INFORMATION
PRINCIPAL BANKERS
Bank of Communications
Industrial and Commercial Bank of China (Asia) Limited
Industrial Bank Co., Ltd.
China Construction Bank
China Merchant Bank
Bank of China
REGISTERED OFFICE
Clarendon House
2 Church Street
Hamilton HM 11
HEAD OFFICE AND PRINCIPAL PLACE OF
Room 2403A
24/F, World Trade Centre
280 Gloucester Road
Causeway Bay
PRINCIPAL SHARE REGISTRAR AND
TRANSFER OFFICE
MUFG Fund Services (Bermuda) Limited
26 Burnaby Street
Hamilton HM 11
BRANCH SHARE REGISTRAR AND
TRANSFER OFFICE IN HONG KONG
Tricor Tengis Limited
Level 22, Hopewell Centre
183 Queen’s Road East
STOCK CODE
www.hanergythinfilmpower.com
主要往來銀行
中國工商銀行（亞洲）有限公司
興業銀行股份有限公司
中國建設銀行
註冊辦事處
Clarendon House
2 Church Street
Hamilton HM 11
總辦事處及主要營業地點
股份過戶及登記總處
MUFG Fund Services (Bermuda) Limited
26 Burnaby Street
Hamilton HM 11
股份過戶及登記香港分處
卓佳登捷時有限公司
皇后大道東
www.hanergythinfilmpower.com
INTERIM REPORT 2017 二零一七年中期報告
INTERIM CONDENSED CONSOLIDATED STATEMENT OF
PROFIT OR LOSS AND OThER COMPREhENSIVE INCOME
中期簡明綜合損益及其他全面收益表
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
The board of directors (the “Board”) of Hanergy Thin 漢能薄膜發電集團有限公司（「本公司」）董事
Film Power Group Limited (the “Company”) announces 會（「董事會」）公佈本公司及其附屬公司（統稱
the unaudited interim results of the Company and its 「本集團」）截至二零一七年六月三十日止六個
subsidiaries (collectively, the “Group”) for the six 月之未經審核中期業績與二零一六年同期之
months ended 30 June 2017, together with the unaudited 未經審核比較數字及經選定之說明附註如下：
comparative figures for the corresponding period in 2016
and selected explanatory notes are as follows:
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
notes HK$’000 hK$’000
附註千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
REVENUE收入
4 2,853,914 3,296,461
Cost of sales銷售成本
(1,761,407) (1,231,031)
Gross profit毛利
1,092,507 2,065,430
Other income and gains其他收入及收益
5 79,474 150,665
Selling and distribution expenses分銷費用
(156,986) (117,258)
Administrative expenses行政費用
(474,807) (553,569)
Research and development costs研發成本
(248,263) (307,933)
Loss on disposal of a subsidiary出售一間附屬公司虧損
21 (581) —
Other expenses其他費用
(14,331) (29,035)
Finance costs財務費用
6 (30,104) (24,707)
PROFIT BEFORE TAX稅前溢利
7 246,909 1,183,593
Income tax expense所得稅支出
8 (2,112) (362,758)
PROFIT FOR THE PERIOD本期間溢利
244,797 820,835
OTHER COMPREHENSIVE 於其後期間重新分類至損益
INCOME/(LOSS) TO BE RECLASSIFIED 之其他全面收益╱（虧損）
TO PROFIT OR LOSS IN SUBSEQUENT
Exchange differences on translation of 換算海外業務之匯兌差額
foreign operations208,148 (133,472)
OTHER COMPREHENSIVE INCOME/ 本期間其他全面收益╱
(LOSS) FOR THE PERIOD, NET OF TAX（虧損），扣除稅項
208,148 (133,472)
TOTAL COMPREHENSIVE INCOME 本期間全面收益總額
FOR THE PERIOD452,945 687,363
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
INTERIM CONDENSED CONSOLIDATED STATEMENT OF
PROFIT OR LOSS AND OThER COMPREhENSIVE INCOME
中期簡明綜合損益及其他全面收益表
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
notes HK$’000 hK$’000
附註千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Profit for the period attributable to:應佔本期間溢利：
Owners of the parent母公司擁有人
244,812 820,841
Non-controlling interests非控股權益
244,797 820,835
Total comprehensive income 應佔本期間全面收益總額：
for the period attributable to:
Owners of the parent母公司擁有人
452,960 687,369
Non-controlling interests非控股權益
452,945 687,363
HK Cents hK Cents
(Unaudited) (Unaudited)
（未經審核）（未經審核）
EARNINGS PER SHARE 母公司擁有人應佔
ATTRIBUTABLE TO OWNERS 每股盈利
OF THE PARENTBasic基本
10 0.58 1.97
Diluted攤薄
10 0.57 1.83
Details of dividend are disclosed in note 9 to the condensed 股息之詳情於簡明綜合中期財務報表附註
consolidated interim financial statements.露。
INTERIM REPORT 2017 二零一七年中期報告
INTERIM CONDENSED CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
中期簡明綜合財務狀況表
As At 30 JunE 2017
於二零一七年六月三十日
30 June 31 December
二零一七年二零一六年
六月三十日十二月三十一日
notes HK$’000 hK$’000
附註千港元千港元
(Unaudited)
（未經審核）
（經審核）
NON-CURRENT ASSETS非流動資產
Property, plant and equipment物業、廠房及設備
11 619,168 606,111
Intangible assets無形資產
12,531 12,685
Deposits paid for the acquisition of items 收購物業、廠房及設備項目
of property, plant and equipment之已付按金
Restricted cash受限制現金
Other non-current assets其他非流動資產
73,377 137,685
Total non-current assets非流動資產總額
705,105 758,387
CURRENT ASSETS流動資產
Inventories存貨
12 1,406,170 1,648,717
Trade receivables貿易應收款項
13 6,344,674 6,813,364
Tax recoverable可收回稅項
2,664 2,571
Gross amount due from contract 應收合約客戶總額
customers14 2,260,697 1,547,405
Other receivables其他應收款項
15 1,085,438 703,550
Bills receivable應收票據
38,525 11,850
Deposits and prepayments按金及預付款項
16 1,457,178 1,391,403
Restricted cash受限制現金
18,975 36,179
Cash and cash equivalents現金及現金等價物
2,521,289 248,674
15,135,610 12,403,713
Assets of a disposal group classified 分類為待售之出售組合資產
as held for sale21 — 32,225
Total current assets流動資產總額
15,135,610 12,435,938
CURRENT LIABILITIES流動負債
Trade and bills payables貿易及票據應付款項
17 1,654,524 1,295,630
Other payables and accruals其他應付款項及應計費用
18 3,850,147 2,108,503
Interest-bearing bank and 銀行及其他附息借款
other borrowings19 560,098 465,880
Tax payable應付稅項
901,741 927,593
Deferred income遞延收入
39,922 51,610
7,006,432 4,849,216
Liabilities directly associated with the 與分類為待售資產直接
assets classified as held for sale有關之負債
21 — 13,850
Total current liabilities流動負債總額
7,006,432 4,863,066
NET CURRENT ASSETS流動資產淨額
8,129,178 7,572,872
TOTAL ASSETS LESS CURRENT 資產總額減流動負債
LIABILITIES8,834,283 8,331,259
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
INTERIM CONDENSED CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
中期簡明綜合財務狀況表
As At 30 JunE 2017
於二零一七年六月三十日
30 June 31 December
二零一七年二零一六年
六月三十日十二月三十一日
notes HK$’000 hK$’000
附註千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
NON-CURRENT LIABILITIES非流動負債
Deferred tax liabilities遞延稅項負債
401,220 401,220
Interest-bearing bank and 銀行及其他附息借款
other borrowings19 624,138 584,755
Other non-current liabilities其他非流動負債
2,258 4,262
Total non-current liabilities非流動負債總額
1,027,616 990,237
Net assets資產淨額
7,806,667 7,341,022
EQUITY權益
Equity attributable to the owners 母公司擁有人應佔權益
of the parentIssued capital已發行股本
20 104,647 104,647
Reserves儲備
7,701,432 7,235,772
7,806,079 7,340,419
Non-controlling interests非控股權益
Total equity權益總額
7,806,667 7,341,022
INTERIM REPORT 2017 二零一七年中期報告
INTERIM CONDENSED CONSOLIDATED STATEMENT OF
ChANGES IN EQUITY
中期簡明綜合權益變動表
FOr thE six mOnths EndEd 30 JunE 2016
截至二零一六年六月三十日止六個月
Attributable to owners of the parent
母公司擁有人應佔
Share Capital Share (Acc-Non-
Issued premium redemption Reserve Contributed Exchange option umulated controlling
capital account reserve funds surplus reserve reserve losses) Sub-total interest Total
資本贖回留存溢利
已發行股本股份溢價賬儲備儲備金實繳盈餘匯兌儲備購股權儲備（累計虧損）小計非控股權益總額
hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000
千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元
At 1 January 2016
於二零一六年一月一日
104,367 11,217,664 7,684 121,066 53,295 (197,908) 35,425 (3,894,600) 7,446,993 609 7,447,602
Profit for the period
本期間溢利
Other comprehensive loss
for the period:
本期間其他全面虧損：
— — — — — — — 820,841 820,841 (6) 820,835
Exchange differences on
translation of foreign
operations
換算海外業務之匯兌
— — — — — (133,472) — — (133,472) — (133,472)
Total comprehensive
income for the period
本期間全面收益總額
— — — — — (133,472) — 820,841 687,369 (6) 687,363
Share option expense
購股權費用
— — — — — — 20,365 — 20,365 — 20,365
At 30 June 2016
(Unaudited)
於二零一六年六月三十日
（未經審核）
104,367 11,217,664 7,684 121,066 53,295 (331,380) 55,790 (3,073,759) 8,154,727 603 8,155,330
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
INTERIM CONDENSED CONSOLIDATED STATEMENT OF
ChANGES IN EQUITY
中期簡明綜合權益變動表
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
Attributable to owners of the parent
母公司擁有人應佔
Share Capital Share (Acc-Non-
Issued premium redemption Reserve Contributed Exchange option umulated controlling
capital account* reserve* funds* surplus* reserve* reserve* losses)* Sub-total interest Total
資本留存溢利
已發行股本股份溢價賬
*購股權儲備
*（累計虧損）
*小計非控股權益總額
hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000 hK$’000
千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元
At 1 January 2017
於二零一七年一月一日
104,647 11,244,621 7,684 135,089 53,295 (606,091) 58,177 (3,657,003) 7,340,419 603 7,341,022
Profit for the period
本期間溢利
— — — — — — — 244,812 244,812 (15) 244,797
Other comprehensive loss
for the period:
本期間其他全面虧損：
Exchange differences on
translation of foreign
operations
換算海外業務之匯兌差額
— — — — — 208,148 — — 208,148 — 208,148
Total comprehensive
income for the period
本期間全面收益總額
— — — — — 208,148 — 244,812 452,960 (15) 452,945
Share option expense
購股權費用
— — — — — — 12,700 — 12,700 — 12,700
At 30 June 2017
(Unaudited)
於二零一七年六月三十日
（未經審核）
104,647 11,244,621 7,684 135,089 53,295 (397,943) 70,877 (3,412,191) 7,806,079 588 7,806,667
* These reserve accounts comprise the consolidated *該等儲備賬目包括在簡明綜合財務狀況表之
reserves of HK$7,701,432,000 (31 December 2016: 綜合儲備
7,701,432,000港元（二零一六年
HK$7,235,772,000) in the condensed consolidated statement 十二月三十一日：
7,235,772,000港元）。
of financial position.
INTERIM REPORT 2017 二零一七年中期報告
INTERIM CONDENSED CONSOLIDATED STATEMENT OF
CASh FLOWS
中期簡明綜合現金流量報表
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
notes HK$’000 hK$’000
附註千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
CASH FLOWS FROM OPERATING 經營項目現金流量
ACTIVITIESProfit before tax:稅前溢利：
246,909 1,183,593
Adjustments for:調整：
Finance costs財務費用
6 30,104 24,707
Interest income from banks and 銀行及其他第三方應收款項之
other interest income from 利息收入
third parties5 (10,267) (6,221)
Amortisation of intangible assets無形資產攤銷
7 679 1,798
Depreciation of items of property, plant 物業、廠房及設備項目之折舊
and equipment7 27,560 26,491
Write-down of inventories to net 存貨撇減至可變現淨值
realisable value7 23,855 10,237
Loss on disposal of items of property, 出售物業、廠房及設備項目
plant and equipment之虧損
Loss on disposal of a subsidiary出售附屬公司虧損
Impairment of trade receivables貿易應收款項減值
Impairment of prepayment預付賬款減值
7 1,156 —
Write-off of other receivables撇銷其他應收款項
7 2,217 —
Write-off of leasehold improvement to 租賃物業裝修撇減至損益
profit or loss included in administrative 計入行政費用
expenses— 4,316
Product warranty provision產品保養撥備
7 31,065 —
Equity settled share option expenses以權益結算的股份期權開支
7 12,700 20,365
367,686 1,266,019
Changes in working capital營運資金變動
1,839,533 (695,851)
CASH GENERATED FROM OPERATIONS經營項目產生之現金
2,207,219 570,168
Income taxes paid已付所得稅
(27,964) (66,833)
Interest paid to banks已付銀行之利息
(16,068) (14,274)
NET CASH FLOWS FROM OPERATING 經營項目產生之現金流量淨額
ACTIVITIES2,163,187 489,061
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
INTERIM CONDENSED CONSOLIDATED STATEMENT OF
CASh FLOWS
中期簡明綜合現金流量報表
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
HK$’000 hK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
CASH FLOWS FROM INVESTING 投資項目現金流量
ACTIVITIES
Purchase of items of property, 增購物業、廠房及設備項目
plant and equipment(20,541) (162,508)
Purchase of intangible assets增購無形資產
(105) (1,077)
Proceeds from disposal of items of 出售物業、廠房及設備項目之
property, plant and equipment所得款項
3,692 14,305
Interest received利息收入
Proceeds from disposal of intangible 出售無形資產之所得款項
assets20 49
Advance to a related company向一間關連公司作出之墊款
— (10,455)
Other investing cash flows其他投資現金流量
NET CASH FLOWS USED IN INVESTING 投資項目使用之現金流量淨額
ACTIVITIES(6,667) (148,168)
INTERIM REPORT 2017 二零一七年中期報告
INTERIM CONDENSED CONSOLIDATED STATEMENT OF
CASh FLOWS
中期簡明綜合現金流量報表
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
HK$’000 hK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
CASH FLOWS FROM FINANCING
ACTIVITIES
Advance from Hanergy Holding
Advance from related parties
Proceeds from interest-bearing bank
borrowings
Repayment of interest-bearing bank
borrowings
Decrease in restricted cash
Proceeds from other borrowings due to
related partiesRepayment of other borrowings due to a
related partyProceeds from other borrowings due to an
unrelated third partyRepayment of other borrowings due to
unrelated third partiesRepayment of finance lease payable
融資項目現金流量
漢能控股之墊款
關連人士之墊款
銀行附息借款之所得款項
償還銀行附息借款
減少受限制現金之款項
結欠關連人士之其他借款之所得款項
償還結欠一名關連人士之其他借款
結欠一名無關連第三方之其他借款
之所得款項
償還結欠無關連第三方之其他借款
償還應付融資租賃款項
(19,519) (127,236)
— 154,502
31,113 3,771
(4,096) (745)
72,534 81,781
(15,987) —
— (4,005)
NET CASH FLOWS FROM FINANCING 融資項目產生之現金流量淨額
ACTIVITIES82,288 113,170
NET INCREASE IN CASH AND CASH 現金及現金等價物之增加淨額
EQUIVALENTS2,238,808 454,063
Cash and cash equivalents as stated in 於財務狀況表列賬之現金及
the statement of financial position現金等價物
248,674 447,826
Cash and bank balance attributed to a 應佔分類為待售之出售組合之
disposal group classified as held for 現金及銀行結餘
Cash and cash equivalent as stated 期初之於現金流量表列賬之
in the statement of cash flow at 現金及現金等價物
beginning of the period248,679 447,826
Effect of foreign exchange rate changes, net外幣匯率變動之影響，淨額
33,802 11,812
CASH AND CASH EQUIVALENTS 期末之現金及現金等價物
AT END OF THE PERIOD2,521,289 913,701
ANALYSIS OF THE BALANCES OF 現金及現金等價物結餘之分析
CASH AND CASH EQUIVALENTSCash and cash equivalents現金及現金等價物
2,521,289 913,701
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
1. CORPORATE INFORMATION 1.公司資料
Hanergy Thin Film Power Group Limited (the 漢能薄膜發電集團有限公司（「本公司」）
“Company”) is an exempted company with limited 於百慕達註冊成立為獲豁免有限公司。
liability incorporated in Bermuda. The address of its 其註冊辦事處地址為
Clarendon House,
registered office is Clarendon House, 2 Church Street, 2 Church Street, Hamilton HM11,
Hamilton HM11, Bermuda and its principal place of Bermuda，其主要營業地點位於香港
business is located at Room 2403A, 24/F, World 銅鑼灣告士打道
280號世貿中心
Trade Centre, 280 Gloucester Road, Causeway Bay, 2403A室。
Hong Kong.
During the period, the Company and its subsidiaries 本期間，本公司及其附屬公司（統稱「本
(collectively referred to as the “Group”) were 集團」），年內主要從事
(i)製造矽基及銅
principally involved in (i) the manufacture of 銦鎵硒（「CIGS」）薄膜發電組件製造用
equipment and turnkey production lines for the 設備及整線生產線（「製造」）；(ii)砷化鎵
manufacture of amorphous silicon and Copper Indium （「GaAs」）薄膜發電整線生產線技術開
Gallium Selenium (“CIGS”) based thin-film power 發及生產（「製造」）；(iii)建造太陽能地
modules (“Manufacturing”); (ii) the technological 面電站和屋頂電站以供銷售並銷售薄膜
development and production of Gallium Arsenide 組件（「下游」）；(iv)研究、開發及銷售
(“GaAs”) thin-film power turnkey production lines 薄膜發電應用產品（「下游」）；(v)銷售電
(“Manufacturing”); (iii) building ground-mounted 力（「下游」）；及
(vi)提供工程服務（「下
power stations or rooftop power stations for sale and 游」）。
sale of thin-film power modules (“Downstream”);
(iv) the research, development and sale of thin-film
power application products (“Downstream”); (v) sale
of electricity (“Downstream”); and (vi) providing
engineering service (“Downstream”).
The Company’s shares are listed on the main board 本公司股份於香港聯合交易所有限公司
of The Stock Exchange of Hong Kong Limited (the （「聯交所」）主板上市。本集團現時以香
“Stock Exchange”). The Group’s current operations 港、中華人民共和國（「中國」或「中國內
are principally based in Hong Kong, the People’s 地」）、瑞典共和國（「瑞典」）、德意志聯
Republic of China (the “PRC” or “Mainland China”), 邦共和國（「德國」）、美利堅合眾國（「美
the Kingdom of Sweden (“Sweden”), the Federal 國」）及大不列顛及北愛爾蘭聯合王國
Republic of Germany (“Germany”), the United States （「英國」）為主要營運基地。
of America (the “United States”) and the United
Kingdom of Great Britain and Northern Ireland (the
“United Kingdom”).
INTERIM REPORT 2017 二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
1. CORPORATE INFORMATION (continued)
On 20 May 2015, the stock price of the Company
plunged 47% to HK$3.91 per share from HK$7.38
per share before a suspension was announced by
the Company on that day. Then on 15 July 2015, the
Securities and Futures Commission (“SFC”) directed
the Stock Exchange to extend the trading suspension.
As at the date of approval of these financial
statements, the trading of stock of the Company is
still suspended.
As at 31 December 2016, the immediate holding
company of the Company is Hanergy Investment
Limited (“Hanergy Investment”), which was
incorporated in the British Virgin Islands (“BVI”) and
the ultimate holding company of the Company is
Hanergy Holding Group Limited (“Hanergy Holding”),
which was established in the PRC. During the current
period, there are certain equity reorganisation (refer
to the Company’s announcement dated 2 June
2017 for details) among Hanergy Holding and its
concert parties in respect of the Company’s issued
shares. Upon completion of the reorganisation and
as at 30 June 2017, the ultimate holding company
of the Company has become漢能光伏科技有限公司
(“Hanergy Photovoltaic”), which was established in
the PRC. Both the immediate holding company and
the ultimate holding company of the Company are
ultimately controlled by Mr. Li Hejun. In the opinion
of the directors, the ultimate controlling person of the
Company is Mr. Li Hejun, who holds 74.47% of the
issued share capital of the Company.
1.公司資料（續）
於二零一五年五月二十日，在本公司於
同日宣佈暫停買賣前，本公司股價由
7.38港元下挫
元。於二零一五年七月十五日，證券及
期貨事務監察委員會（「證監會」）指令聯
交所延長買賣停牌。於本財務報表之批
准日期，本公司股票買賣仍然暫停。
於二零一六年十二月三十一日，本公
司之直接控股公司為於英屬處女群島
（「英屬處女群島」）註冊成立之
Investment Limited（「Hanergy
Investment」），而本公司之最終控股公
司為於中國成立之漢能控股集團有限公
司（「漢能控股」）。於本期間，漢能控股
及其一致行動人士就本公司已發行股份
進行若干股權重組（詳情參見本公司二
零一七年六月二日之公佈）。於有關重
組完成時及於二零一七年六月三十日，
本公司之最終控股公司為於中國成立之
漢能光伏科技有限公司（「漢能光伏」）。
本公司之直接控股公司及最終控股公司
均由李河君先生最終控制。董事認為，
本公司之最終控制人士為李河君先生，
其持有本公司已發行股本之
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
2.1 BASIS OF PREPARATION
These unaudited interim condensed consolidated
financial statements are prepared in accordance with
Hong Kong Accounting Standard (“HKAS”) 34 Interim
Financial Reporting issued by the Hong Kong Institute
of Certified Public Accountants (the “HKICPA”) and
the disclosure requirements of Appendix 16 of the
Rules Governing the Listing of Securities on The
Stock Exchange of Hong Kong Limited (the “Listing
The accounting policies and the basis of preparation
adopted in the preparation of these unaudited interim
condensed consolidated financial statements are
consistent with those adopted in the annual financial
statements for the year ended 31 December 2016,
except for the adoption of the new and revised
HKFRSs as disclosed in note 2.2 below.
These unaudited interim condensed consolidated
financial statements have been prepared under
historical cost convention. They are presented in
Hong Kong dollars and all values are rounded to the
nearest thousand except when otherwise indicated.
For the six months ended 30 June 2017, the Group
had a net profit of HK$244,797,000 and the current
assets were in excess of the current liabilities of
HK$8,129,178,000. Included in the current assets,
there were trade receivables, gross amount due
from contract customers and other receivables due
from Hanergy Holding and its affiliates (collectively
“Hanergy Affiliates”) and prepayments made
to Hanergy Affiliates with a total amount of
HK$4,971,857,000 (notes 13, 14, 15 and 16) and
trade receivables and gross amount due from contract
customers from third-party customers with a total
amount of HK$3,245,818,000 (notes 13 and 14).
2.1編製基準
此等未經審核中期簡明綜合財務報表乃
根據香港會計師公會（「香港會計師公
會」）頒佈之香港會計準則（「香港會計準
則」）第34號中期財務報告及香港聯合
交易所有限公司證券上市規則（「上市規
則」）附錄
16之披露規定而編製。
編製此等未經審核中期簡明綜合財務報
表時採納之會計政策及編製基準與截至
二零一六年十二月三十一日止年度之年
度財務報表所採用者一致，惟如下文附
註2.2所披露採納之新訂及經修訂香港
財務報告準則除外。
此等未經審核中期簡明綜合財務報表乃
根據歷史成本慣例編製。除另有指明
外，均以港元呈列，而所有價值均調整
至最接近千位數。
於截至二零一七年六月三十日止六
個月，本集團有淨盈利
244,797,000
港元，而流動資產比流動負債超出
8,129,178,000港元。流動資產包括
漢能控股及其聯屬公司（統稱「漢能
聯屬公司」）之貿易應收款項、應收合
約客戶款項總額及其他應收款項，以
及向漢能聯屬公司預付的款項，總額
4,971,857,000港元（附註
13、14、15
及16），以及某些第三方客戶之貿易應
收款項及應收合約客戶款項總額，總額
3,245,818,000港元（附註
13及14）。
INTERIM REPORT 2017 二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
2.1 BASIS OF PREPARATION (continued)
The directors of the Company are considering
on monitoring and improving the cash flows of
the Group, which included but was not limited to
collection of trade receivables due from Hanergy
Affiliates and the third-party customers, the expansion
to downstream business and the execution of other
manufacturing business with individual customers.
The directors of the Company, after due and careful
enquiries to assess the credibility and the capacity
of the Hanergy Affiliates as well as the third-party
customers, are of the view that the Group is able to
meet its liabilities as and when they fall due in the
foreseeable future. Accordingly, the directors of the
Company consider that it is appropriate to prepare
these interim condensed consolidated financial
statements on a going concern basis.
The interim condensed consolidated financial
statements do not include all the information
and disclosures required in the annual financial
statements, and should be read in conjunction with
the Group’s annual financial statements as at 31
December 2016. The Group’s independent auditors
issued a qualified opinion on the Group’s consolidated
financial statements for the year ended 31 December
2.1編製基準（續）
本公司董事現正考慮監察及改進本集團
現金流量，其包括但不限於收回漢能聯
屬公司及第三方客戶之貿易應收款項、
擴大下游業務及與個別客戶實行其他製
造業務。本公司董事經審慎周詳查詢後
就漢能聯屬公司及第三方客戶之信貸情
況及產能進行評估，認為本集團可應付
可見將來之到期負債。故此，本公司董
事認為中期簡明綜合財務報表以持續經
營基準編製乃屬恰當。
中期簡明綜合財務報表並不包括年度財
務報表須作出之一切資料及披露，且應
與本集團於二零一六年十二月三十一日
之年度財務報表一併閱覽。本集團之獨
立核數師已就本集團截至二零一六年
十二月三十一日止年度之綜合財務報表
發表有保留意見。
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
2.2 CHANGES IN ACCOUNTING POLICIES
AND DISCLOSURES
The adoption of new accounting standards and
interpretations (which includes all new and revised
Hong Kong Financial Reporting Standards, HKASs and
Interpretations issued by the HKICPA, collectively
the “HKFRSs”) that are relevant and first effective
for the current accounting period of the Group, are
summarised as below:
Amendments to HKAS 7
Amendments to HKAS 12
Annual Improvements
Disclosure Initiative
Recognition of Deferred Tax Assets for
Unrecognized Losses
Amendments to HKFRS 12 Disclosure of
Interests in Other Entities: Clarification of
the scope of disclosure requirements in
Although these amendments apply for the first time
in 2017, they do not have a material impact on the
interim condensed consolidated financial statements
of the Group. The nature and the impact of each
amendment is described below:
Amendments to HKAS 7 Disclosure Initiative
The amendments require entities to provide
disclosures about changes in their liabilities arising
from financing activities, including both changes
arising from cash flows and non-cash changes
(such as foreign exchange gains or losses). On
initial application of the amendment, entities are
not required to provide comparative information
for preceding periods. The Group is not required to
provide additional disclosures in its interim condensed
consolidated financial statements, but will disclose
additional information in its annual consolidated
financial statements for the year ending 31 December
截至二零一七年六月三十日止六個月
2.2會計政策及披露資料變動
有關本集團於本會計期間採納的首次生
效的新訂會計準則及詮釋（包括香港會
計師公會所頒佈的所有新訂及經修訂香
港財務報告準則、香港會計準則及詮
釋，統稱「香港財務報告準則」）概述如
香港會計準則第
7號之披露提案
香港會計準則第
12號之就未確認虧損確認遞延稅
修訂本項資產
二零一四年至二零一六年香港財務報告準則第
周期之年度改進之修訂本
—披露於其
他實體之權益：澄清香
港財務報告準則第
之披露規定範疇
儘管於二零一七年首次採用，該等新準
則及修訂不會對本集團中期簡明合併財
務報表構成重大財務影響。每項新訂或
修訂準則的性質和影響如下：
香港會計準則第
7號之修訂本披露提案
該修訂規定實體須披露資料，讓財務報
表使用者可評估融資活動所產生負債的
變動，包括因現金流量及非現金變動而
產生的變動（例如外匯損益）。首次應用
該修訂不要求實體提供以前年度的對比
資訊。本集團未被要求在中期簡明合併
財務報告中增加額外的披露，但將在截
至二零一七年十二月三十一日止的年度
合併財務報告中增加相應披露。
INTERIM REPORT 2017 二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
2.2 CHANGES IN ACCOUNTING POLICIES
AND DISCLOSURES (continued)
Amendments to HKAS 12 Recognition of Deferred
Tax Assets for Unrecognized Losses
The amendments clarify that an entity needs to
consider whether tax law restricts the sources of
taxable profits against which it may make deductions
on the reversal of that deductible temporary difference.
Furthermore, the amendments provide guidance on
how an entity should determine future taxable profits
and explain the circumstances in which taxable profit
may include the recovery of some assets for more
than their carrying amount. Entities are required to
apply the amendments retrospectively. However, on
initial application of the amendments, the change in
the opening equity of the earliest comparative period
may be recognised in opening retained earnings (or
in another component of equity, as appropriate),
without allocating the change between opening
retained earnings and other components of equity.
Entities applying this relief must disclose that fact.
The Group applied the amendments retrospectively.
However, its application has no effect on the Group’s
financial position and performance as the Group has no
deductible temporary differences or assets that are in
the scope of the amendments.
Annual Improvements
Amendments to HKFRS 12 Disclosure of Interests
in Other Entities: Clarification of the scope of
disclosure requirements in HKFRS 12
The amendments clarify that the disclosure
requirements in HKFRS 12, other than those in
paragraphs B10–B16, apply to an entity’s interest in a
subsidiary, a joint venture or an associate (or a portion
of its interest in a joint venture or an associate) that
is classified (or included in a disposal group that is
classified) as held for sale. The Group has adopted
the amendments retrospectively. However, the
amendments have no effect on the Group’s financial
position and performance as the Group has no interest
in a subsidiary, a joint venture or an associate that is
classified as held for sale.
The Group has not early adopted any other accounting
standard, interpretation or amendment that has been
issued but is not yet effective.
2.2會計政策及披露資料變動（續）
香港會計準則第
12號之修訂本就未確
認虧損確認遞延稅項資產
該修訂澄清了當評估是否可以利用可抵
扣暫時性差異的應納稅利潤時，實體需
要考慮稅法是否限制可抵扣暫時性差額
轉回的應納稅所得額的來源。此外，修
訂案提供了實體如何確定未來應納稅所
得額的指引，並解釋了應納稅所得額可
能包括一些資產的回收金額超過其賬面
金額的情況。該修訂要求實體對修訂內
容進行追溯應用，但在首次應用該修訂
時，最早對比期間的期初權益的變化可
確認在期初未分配利潤（或權益中的其
他適合的科目）中，而無需將該變化在
期初未分配利潤和其他權益類科目中進
行分配。適用以上簡易處理方法的實體
必須披露該事實。本集團已對該修訂進
行追溯應用，然而由於本集團並沒有該
修訂所規定範圍內的可抵扣暫時性差異
或資產，因此該修訂並未對本集團的財
務狀況和業績產生影響。
二零一四年至二零一六年周期之年度改
進　香港財務報告準則第
12號之修訂本
—披露於其他實體之權益：澄清香港財
務報告準則第
12號之披露規定範疇
此修訂澄清，香港財務報告準則第
中的披露要求（除
B10–B16段外）適用
於公司已劃分至持有代售或已包括在某
處置組且該處置組已劃分至持有代售的
附屬公司、合營企業或聯營企業中的權
益（或其在合營企業或聯營企業中的部
分權益）。本集團已追溯適用該修訂。
然而，由於本集團並無劃分至持有待售
的附屬公司、合營企業或聯營企業，因
此，該修訂並未對本集團的財務狀況和
業績產生影響。
本集團並未提早採納任何已刊發但尚未
生效之其他會計準則、詮釋或修訂。
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
OPERATING SEGMENT INFORMATION 3.經營分部資料
The Group identifies operating segments and 本集團根據向執行董事呈報以供彼等就
prepares segment information based on the regular 分配資源至本集團業務部分及審核該等
internal financial information reported to the executive 部分表現作出決定之定期內部財務資料
directors for their decisions about resources allocation 識別經營分部及編製分部資料。向執行
to the Group’s business components and for their 董事呈報之內部財務資料內之業務部分
review of the performance of those components. 乃按本集團主要產品及服務類別釐定。
The business components in the internal financial
information reported to the executive directors are
determined according to the Group’s major product
and service lines.
For management purposes, the Group is organized 就管理目的而言，本集團根據其產品及
into business units based on their products and 服務組織業務單位，並有兩個可呈報經
services and has two reportable operating segments 營分部如下：
as follows:
— manufacture of equipment and turnkey —製造矽基及銅銦鎵硒（「CIGS」）薄
production lines for the manufacture of both 膜太陽能光伏組件製造用設備及
amorphous silicon based and Copper Indium 整線生產線及砷化鎵（「GaAs」）薄
Gallium Selenium (“CIGS”) thin film solar 膜發電整線生產線技術開發及生產
photovoltaic modules and the technological （「製造」）；
development and production of Gallium Arsenide
(“GaAs”) thin film power turnkey production
lines (“Manufacturing”);
construction of solar farms, rooftop power —建造太陽能電場、屋頂電站、戶用
stations, household systems, small to medium-系統、中小企業（「中小企」）商用
sized enterprises (“SME”) commercial systems 系統等，並銷售發電站、經營屋頂
etc., and sale of power stations, operation 電站、銷售太陽能光伏電池板、
of rooftop power stations, sale of solar 應用產品及電力，及提供工程服務
photovoltaic panels, application products and （「下游」）
electricity, and provision of engineering service
(“Downstream”)
Management monitors the results of the Group’s 管理層獨立監察本集團經營分部之業績
operating segments separately for the purpose of 以作出有關資源分配及評估分部表現之
making decisions about resources allocation and 決策。分部表現乃根據可呈報分部溢利
performance assessment. Segment performance 或虧損（即經調整稅前溢利或虧損計量
is evaluated based on reportable segment profit or 基準）而評估。經調整稅前溢利或虧損
loss, which is a measure of adjusted profit or loss 之計量方式與本集團之稅前溢利之計算
before tax. The adjusted profit or loss before tax is 方式貫徹一致，惟該計量不包括某些利
measured consistently with the Group’s profit before 息收入以及總辦事處及企業開支。
tax except for certain of the interest income and head
office and corporate expenses are excluded from
such measurement.
Segment assets exclude deferred tax assets and 分部資產不包括遞延稅項資產及其他未
other unallocated head office and corporate assets as 分配總辦事處及企業資產，原因是該等
these assets are managed on a group basis. 資產乃集體管理。
INTERIM REPORT 2017
二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
3. OPERATING SEGMENT INFORMATION 3.經營分部資料（續）
(continued)
Segment liabilities exclude deferred tax liabilities and 分部負債不包括遞延稅項負債及其他未
other unallocated head office and corporate liabilities 分配總辦事處及企業負債，原因是該等
as these liabilities are managed on a group basis. 負債乃集體管理。
Intersegment sales is transacted with reference to 分部間銷售乃參考按當時之現行市價銷
the selling prices used for sales made to third parties 售予第三方所使用之銷售價進行交易。
at the then prevailing market prices.
For the six months ended 截至二零一七年六月三十日
Manufacturing Downstream Total
30 June 2017 (Unaudited)止六個月（未經審核）製造下游合計
HK$’000 HK$’000 HK$’000
千港元千港元千港元
Segment Revenue分部收入
Sales to external customers向外部客戶銷售
1,726,175 1,127,739 2,853,914
Segment Results分部業績
565,713 (274,595) 291,118
Including:包括：
Interest income利息收入
631 966 1,597
Finance costs財務費用
(27,192) (2,912) (30,104)
Research and development costs研發成本
(247,758) (505) (248,263)
reconciliation of segment results:分部業績對賬：
Segment results分部業績
Interest income利息收入
Unallocated other income and gains未分配其他收入及收益
Corporate and other unallocated 企業及其他未分配費用
expenses(104,064)
Profit before tax稅前溢利
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
3. OPERATING SEGMENT INFORMATION 3.經營分部資料（續）
(continued)
As at 30 June 2017於二零一七年六月三十日
Manufacturing Downstream Total
(Unaudited)（未經審核）製造下游合計
HK$’000 HK$’000 HK$’000
千港元千港元千港元
Segment Assets分部資產
12,560,204 5,766,470 18,326,674
reconciliation:對賬：
Elimination of intersegment 對銷分部間應收款項
receivables(2,845,292)
Corporate and other unallocated 企業及其他未分配資產
assets359,333
Total Assets資產總額
15,840,715
Segment Liabilities分部負債
5,046,284 5,368,333 10,414,617
reconciliation:對賬：
Elimination of intersegment payables對銷分類間應付款項
(2,845,292)
Deferred tax liabilities遞延稅項負債
Corporate and other unallocated 企業及其他未分配負債
liabilities63,503
Total Liabilities負債總額
For the six months ended 截至二零一七年六月三十日
Manufacturing Downstream Total
30 June 2017 (Unaudited)止六個月（未經審核）製造下游合計
HK$’000 HK$’000 HK$’000
千港元千港元千港元
Other Segment Information其他分部資料
Depreciation and amortisation折舊及攤銷
1,979 26,032 28,011
reconciliation:對賬：
Corporate and other unallocated 企業及其他未分配折舊及
depreciation and amortisation攤銷
Total depreciation and amortisation折舊及攤銷總額
Capital expenditure*資本開支
* 15,874 4,772 20,646
reconciliation:對賬：
Corporate and other unallocated 企業及其他未分配資本開支
capital expenditure—
Total capital expenditure資本開支總額
* Capital expenditure consists of additions to property, *資本開支包括添置物業、廠房及設備
plant and equipment and intangible assets. 以及無形資產。
INTERIM REPORT 2017 二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
3. OPERATING SEGMENT INFORMATION
(continued)
3.經營分部資料（續）
For the six months ended 30 June
2016 (Unaudited)
截至二零一六年六月三十日
止六個月（未經審核）
Manufacturing
Downstream
Segment Revenue分部收入
Sales to external customers向外部客戶銷售
2,585,430 711,031 3,296,461
Segment Results分部業績
1,579,164 (307,105) 1,272,059
Including:包括：
Research and development costs研發成本
(307,933) — (307,933)
reconciliation of segment results:分部業績對賬：
Segment results分部業績
Interest income利息收入
Finance costs財務費用
Unallocated other income and gains未分配其他收入及收益
Corporate and other unallocated 企業及其他未分配費用
expenses(79,535)
Profit before tax稅前溢利
As at 31 December 2016 於二零一六年十二月三十一日
Manufacturing Downstream Total
(Audited)（經審核）製造下游合計
hK$’000 hK$’000 hK$’000
千港元千港元千港元
Segment Assets分部資產
12,930,268 3,031,997 15,962,265
reconciliation:對賬：
Elimination of intersegment 對銷分部間應收款項
receivables(2,789,397)
Corporate and other unallocated 企業及其他未分配資產
assets21,457
Total Assets資產總額
13,194,325
Segment Liabilities分部負債
3,418,722 4,784,134 8,202,856
reconciliation:對賬：
Elimination of intersegment payables對銷分部間應付款項
(2,789,397)
Deferred tax liabilities遞延稅項負債
Corporate and other unallocated 企業及其他未分配負債
liabilities38,624
Total Liabilities負債總額
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
OPERATING SEGMENT INFORMATION 3.經營分部資料（續）
(continued)
For the six months ended 截至二零一六年六月三十日
Manufacturing Downstream Total
30 June 2016 (Unaudited)止六個月（未經審核）製造下游合計
hK$’000 hK$’000 hK$’000
千港元千港元千港元
Other Segment Information其他分部資料
Depreciation and amortisation折舊及攤銷
236 26,373 26,609
reconciliation:對賬：
Corporate and other unallocated 企業及其他未分配折舊及
depreciation and amortisation攤銷
Total depreciation and amortisation折舊及攤銷總額
Capital expenditure*資本開支
* 105,759 24,460 130,219
reconciliation:對賬：
Corporate and other unallocated 企業及其他未分配資本開支
capital expenditure31
Total capital expenditure資本開支總額
Capital expenditure consists of additions to property, *資本開支包括添置物業、廠房及設備
plant and equipment and intangible assets. 以及無形資產。
Geographical information
revenue from external customers (a)來自外來客戶之收入
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
HK$’000 hK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Mainland China中國內地
2,840,857 3,254,783
United Kingdom英國
1,491 2,231
United States美國
7,431 19,346
Europe歐洲
3,283 19,754
Others其他
2,853,914 3,296,461
The customers information above is based on 上文之客戶資料，乃根據交附產品
the locations to which the goods were delivered 或提供服務之地點。
or the services were provided.
INTERIM REPORT 2017 二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
3.經營分部資料（續）3. OPERATING SEGMENT INFORMATION
(continued)
Geographical information (continued) 地區資料（續）
(b) non-current assets (b)非流動資產
30 June 31 December
二零一七年二零一六年
六月三十日十二月三十一日
HK$’000 hK$’000
千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Mainland China中國內地
311,116 337,077
United States美國
360,631 401,751
Germany德國
Sweden瑞典
Hong Kong香港
United Kingdom英國
15,058 14,420
Others其他
7,658 3,161
The non-current assets information above is
based on the locations of the assets.
Information about major customers
Revenue of HK$1,062,467,000 for the six months
ended 30 June 2017 (for the six months ended 30
June 2016: HK$447,376,000) was derived from sales
by the Manufacturing segment to Hanergy Affiliates.
Revenue of HK$656,301,000 for the six months
ended 30 June 2017 (for the six months ended
30 June 2016: nil) was derived from sales by the
Manufacturing segment to Jingzhou Shunbai Solar
Power Company Limited (“Jingzhou Shunbai”).
705,105 758,387
上文之非流動資產資料乃根據資產
之所在地。
有關主要客戶之資料
截至二零一七年六月三十日止六個月之
1,062,467,000港元（截至二零一六
年六月三十日止六個月：
447,376,000港
元）乃來自製造分部向漢能聯屬公司進行
截至二零一七年六月三十日止六個月之
656,301,000港元（截至二零一六年
六月三十日止六個月：無）乃來自製造分
部向荊州順佰太陽能電力有限公司（「荊
州順佰」）進行銷售。
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
4. REVENUE
Revenue, which is also the Group’s turnover, mainly
represents an appropriate proportion of contract
revenue of construction contracts and the sale of
solar power stations, the sale of rooftop power
stations, sale of solar photovoltaic panels and
photovoltaic application products, electricity and
provision of engineering service to customers.
An analysis of revenue is as follows:
截至二零一七年六月三十日止六個月
收入即本集團之營業額，主要來自工程
合約的適當部分合約收入及向客戶銷售
太陽能電站、屋頂電站、太陽能光伏電
池板及光伏應用產品、電力以及提供工
程服務之收入。
收入之分析如下︰
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
HK$’000 hK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Contract revenue合約收入
1,801,419 2,566,132
Sales of solar photovoltaic panels銷售太陽能光伏電池板
9,561 110,420
Sales of rooftop power stations銷售屋頂電站
1,017,831 606,907
Sales of photovoltaic application 銷售光伏應用產品
products4,657 2,762
Sales of electricity銷售電力
20,446 3,932
Sales of engineering service銷售工程服務
2,853,914 3,296,461
INTERIM REPORT 2017 二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
5. OTHER INCOME AND GAINS 5.其他收入及收益
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
HK$’000 hK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Government grants*政府補助金
* 944 13,533
Reversal of impairment 其他應收款項減值
of other receivables轉回
— 112,095
Bank interest income銀行利息收入
Other interest income其他利息收入
7,807 5,568
Gain on sales of spare parts銷售零部件之收益
Gain on provision of services提供服務之收益
8,753 8,019
Foreign exchange gain, net匯兌收益，淨額
Others其他
5,959 2,442
79,474 150,665
* Government grants are tax refunds and funds for
the research and innovation works of the Group’s
subsidiaries to which the related expenses have
already been incurred.
*政府補貼指就已產生相關開支之本集
團附屬公司的研究及創新工作而退回
之稅款及資金。
6. FINANCE COSTS 6.財務費用
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
HK$’000 hK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Interest on other borrowings
from related partiesInterest on other borrowings
from unrelated third partiesInterest on bank borrowingsInterest on finance lease
應付關連人士其他借款
7,687 5,927
應付無關連第三方其他
借款之利息
17,507 11,718
銀行借款利息
4,910 8,579
融資租賃利息
Total interest expenses利息開支總額
30,104 26,835
Less: Capitalised interest減：資本化利息
— (2,128)
30,104 24,707
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
7. PROFIT BEFORE TAX
7.稅前溢利
The Group’s profit before tax is arrived at after 本集團之稅前溢利已扣除╱（計入）下列
charging/(crediting): 項目：
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
HK$’000 hK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Reversal of impairment of other
receivables (note 15)
Reversal of impairment of inventoriesReversal of impairment of trade
receivables (note 13(ii)(c))
Loss on disposal of items of property,
plant and equipment (note 11)
Loss on disposal of a subsidiary
Impairment of trade receivables
(note 13(ii)(c))
Impairment of prepaymentWrite-off of other receivables
Write-down of inventories to net
realisable value (note 12)
Equity-settled share option expensesDepreciation of items of property,
plant and equipmentAmortisation of intangible assetsProduct warranty provision (note 18(v))
其他應收款項減值轉回
存貨減值轉回
應收款項減值轉回
13(ii)(c)）
出售物業、廠房及設備項目
之虧損（附註
出售一間附屬公司虧損
貿易應收款項減值
13(ii)(c)）
預付賬款減值
撇銷其他應收款項
存貨撇減至可變現淨值
以權益結算的股份期權開支
物業、廠房及設備項目
無形資產攤銷
產品保養撥備（附註
(11,222) (112,095)
(3,229) —
23,855 10,237
12,700 20,365
27,560 26,491
INTERIM REPORT 2017
二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
8. INCOME TAX 8.所得稅
The Group calculates the period income tax expense
using the tax rate that would be applicable to
the expected total annual earnings. The major
components of income tax expense in the interim
condensed consolidated statement of profit or loss
本集團期內所得稅開支之計算乃使用預
期年度盈利總額適用之稅率。於中期簡
明綜合損益表之所得稅開支之主要組成
部分如下：
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
HK$’000 hK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Current tax:即期稅項：
— The PRC—中國
Income tax expense for the period 本期間所得稅支出
2,112 275,252
Underprovision in respect of prior 過往年度撥備不足
years— 24
2,112 275,276
Deferred tax charge: 遞延稅項支出：
Current period本期間
Total tax charge for the period本期間稅務支出總額
2,112 362,758
9. INTERIM DIVIDEND 9.中期股息
The Board does not recommend to declare an interim
dividend for the six months ended 30 June 2017
(2016: nil).
董事會不建議宣派截至二零一七年六月
三十日止六個月之中期股息（二零一六
年：無）。
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
10. EARNINGS PER SHARE ATTRIBUTABLE 10.母公司擁有人應佔每股盈利
TO OWNERS OF THE PARENT
The calculations of basic and diluted earnings per 每股基本及攤薄盈利乃根據下列項目計
share are based on: 算：
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
HK$’000 hK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Earnings for the period本期間盈利
Profit attributable to owners of the 母公司擁有人應佔溢利，
parent, for the purpose of basic 用作計算每股基本及
and diluted earnings per share 攤薄盈利
calculations244,812 820,841
The Group had share options and subscription rights
outstanding which could potentially dilute basic
earnings per share in the future but these share
options were excluded from the computation of
diluted earnings per share for the six months ended
30 June 2017 as their effects would have been antidilutive.
本集團的未行使購股權及認購權可能對
未來的每股基本盈利構成潛在攤薄影
響，但有關購股權因具有反攤薄影響，
因而在計算截至二零一七年六月三十日
止六個月期間的每股攤薄盈利時並未計
INTERIM REPORT 2017 二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
10. EARNINGS PER SHARE ATTRIBUTABLE 10.母公司擁有人應佔每股盈利（續）
TO OWNERS OF THE PARENT (continued)
Number of shares
Six months ended
截至六月三十日止六個月
二零一七年二零一六年
’000 ’000
Weighted average number of ordinary
shares in issue during the period
used in basic earnings per share
calculation
Effect of dilution — weighted average
number of ordinary shares:
Assumed issue at no consideration
on deemed exercise of all share
options outstanding during the
periodDeemed exercise by Hanergy
Holding of all outstanding
subscription rights
用作計算每股基本盈利
之本期間已發行普通股
加權平均數
41,859,051 41,747,101
—普通股加權
本期間視作行使所有
未行使購股權而假設
— 374,878
視作漢能控股行使所有
未行使認購權
920,004 2,782,918
Weighted average number of ordinary 用作計算每股攤薄盈利
shares in issue during the period 之本期間已發行普通股
used in diluted earnings per share 加權平均數
calculation42,779,055 44,904,897
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
11. PROPERTY, PLANT AND EQUIPMENT
During the six months ended 30 June 2017, the
Group acquired property, plant and equipment at a
total cost of HK$20,541,000 (for the six months ended
30 June 2016: HK$129,173,000). Assets with a net
book value of HK$3,902,000 were disposed of by the
Group during the six months ended 30 June 2017 (for
the six months ended 30 June 2016: HK$15,038,000),
resulting in a net loss on disposal of items of
property, plant and equipment of HK$210,000 (for the
six months ended 30 June 2016: HK$733,000).
12. INVENTORIES
截至二零一七年六月三十日止六個月
11.物業、廠房及設備
截至二零一七年六月三十日止六個月，
本集團以總成本
20,541,000港元（截
至二零一六年六月三十日止六個月：
129,173,000港元）收購物業、廠房及
設備。截至二零一七年六月三十日止六
個月，本集團出售賬面淨值
港元（截至二零一六年六月三十日止六
15,038,000港元）之資產，產生
出售物業、廠房及設備項目之淨虧損
210,000港元（截至二零一六年六月三十
日止六個月：
733,000港元）。
二零一七年
六月三十日
(Unaudited)
（未經審核）
31 December
二零一六年
十二月三十一日
（經審核）
Raw materials原料
873,924 1,066,212
Photovoltaic modules光伏組件
470,033 573,162
Photovoltaic application products光伏應用產品
Photovoltaic power generation 將予出售之光伏
projects to be sold發電項目
306,485 248,358
1,651,827 1,888,247
Less: impairment provision減：減值撥備
(245,657) (239,530)
During the six months ended 30 June 2017, provision
for impairment of inventories was HK$23,855,000 (six
months ended 30 June 2016: HK$10,237,000).
INTERIM REPORT 2017
1,406,170 1,648,717
截至二零一七年六月三十日止六個月，
存貨減值撥備為
23,855,000港元（截
至二零一六年六月三十日止六個月：
10,237,000港元）。
二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
13. TRADE RECEIVABLES 13.貿易應收款項
30 June 31 December
二零一七年二零一六年
六月三十日十二月三十一日
notes HK$’000 hK$’000
附註千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Trade receivables:貿易應收款項：
— Due from Hanergy Affiliates—應收漢能聯屬公司
(i) 3,273,236 3,913,807
— Due from third parties—應收第三方
(ii) 3,130,988 2,957,487
6,404,224 6,871,294
Less: impairment on amounts 減：應收第三方款項減值
due from third parties(59,550) (57,930)
6,344,674 6,813,364
notes: 附註：
(i) Trade receivables from Hanergy Affiliates (i)應收漢能聯屬公司貿易款項
The balances are mainly related to contracts with 結餘主要與漢能聯屬公司之合同有
Hanergy Affiliates, settled in accordance with the 關，根據相關合同之條款結算，一般
terms of the respective contracts which is generally 為3至10日。本集團並未就其應收賬
from 3 to 10 days. The Group does not hold any 款餘額持有任何抵押品或其他加強信
collateral or other credit enhancements over its trade 貸措施。本集團應收漢能聯屬公司貿
receivable balances. Based on the invoice date, the 易款項淨額根據發票日期之賬齡分析
ageing analysis of the Group’s net trade receivables 如下：
from Hanergy Affiliates is as follows:
30 June 31 December
二零一七年二零一六年
六月三十日十二月三十一日
HK$’000 hK$’000
千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Within 3 months 3個月內
1,024,664 1,394,950
3 to 6 months 3至6個月
6 months to 1 year 6個月至
1,461,682 68,857
More than 1 year超過
786,890 2,395,854
3,273,236 3,913,807
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
13. TRADE RECEIVABLES (continued) 13.貿易應收款項（續）
notes: (continued) 附註：（續）
(i) Trade receivables from Hanergy Affiliates (continued) (i)應收漢能聯屬公司貿易款項（續）
The ageing analysis of the trade receivables from 應收漢能聯屬公司貿易款項中並無被
Hanergy Affiliates that are not individually nor 視為個別地或共同地減值之貿易應收
collectively considered to be impaired is as follows: 款項之賬齡分析如下：
30 June 31 December
二零一七年二零一六年
六月三十日十二月三十一日
HK$’000 hK$’000
千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Neither past due nor impaired並無逾期及減值
428,226 1,394,950
Less than 3 months past due逾期少於
596,438 —
3 to 6 months past due逾期
1,407,185 54,146
6 months to 1 year past due逾期
54,497 68,857
More than 1 year past due逾期超過
786,890 2,395,854
During this period, Hanergy Affiliates paid
HK$76,209,000 down payment of a construction
contract and repaid a total of HK$1,692,449,000
(translated from RMB by using the exchange rate
at the beginning of March 2017) for the previous
construction contracts to the Group.
Trade receivables of HK$786,890,000 as at 30 June
2017 (31 December 2016: HK$2,395,854,000) were
past due for more than 1 year. Trade receivables of
HK$2,058,120,000 as at 30 June 2017 (31 December
2016: HK$123,003,000) were past due for less than
1 year. Subsequent to 30 June 2017 and up to 25
August 2017 (when the financial statements were
approved for issuance), Hanergy Affiliates repaid
HK$798,513,000 (translated from RMB by using the
respective spot rates at the date of the payments
made) to the Group.
3,273,236 3,913,807
期內，漢能聯屬公司向本集團就建
設合同支付
76,209,000港元首付
款，並就以往之建設合同償付合共
1,692,449,000港元（按二零一七年三
月初的匯率由人民幣換算得出）。
於二零一七年六月三十日，貿易應
786,890,000港元（二零一六
年十二月三十一日：
2,395,854,000
港元）已逾期超過一年。於二零
一七年六月三十日，貿易應收款項
2,058,120,000港元（二零一六年十二
月三十一日：
123,003,000港元）逾期
少於一年。於二零一七年六月三十日
後及至二零一七年八月二十五日（財務
報表獲批准刊發當日），漢能聯屬公司
向本集團清償
798,513,000港元（按付
款當日即期匯率由人民幣換算）。
INTERIM REPORT 2017 二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
13. TRADE RECEIVABLES (continued) 13.貿易應收款項（續）
notes: (continued) 附註：（續）
(i) Trade receivables from Hanergy Affiliates (continued) (i)應收漢能聯屬公司貿易款項（續）
Pursuant to the relevant sales contracts, the Group 根據相關銷售合同，本集團有權就逾
is entitled to claim Hanergy Affiliates interest penalty 期進度款項向漢能聯屬公司索償罰
on the overdue progress payments. Interest penalty 息。逾期貿易應收款項之罰息乃以每
is calculated at 0.04% per day of the overdue trade 日0.04%計算。截至二零一七年六月
receivables. No interest penalty was recognised due 三十日止六個月，概無確認應收漢能
from Hanergy Affiliates for the six months ended 聯屬公司之罰息（截至二零一六年六月
30 June 2017 (six months ended 30 June 2016: nil). 三十日止六個月：無）。於二零一七
The balance of interest penalty recorded in amount 年六月三十日，應收漢能控股款項錄
due from Hanergy Holding that included in the other 得之罰息餘款（計入其他應收款項）為
receivables was HK$194,394,000 as at 30 June ,000港元（二零一六年十二月
(31 December 2016: HK$194,394,000). Up to 25 三十一日：
194,394,000港元）。截至
August 2017 (when the financial statements were 二零一七年八月二十五日（財務報表獲
approved for issuance), Hanergy Holding did not settle 批准刊發當日），漢能控股尚未結付
any of the interest penalty of HK$194,394,000. 194,394,000港元罰息中的任何部分。
(ii) Trade receivables from third parties (ii)應收第三方貿易款項
a. Trade receivables from Shandong Macrolink a.應收山東新華聯之貿易款項
The balances are mainly related to contracts with 該款項主要涉及與山東新華聯之
Shandong Macrolink, settled in accordance with 合同，按照合同規定結算一般為
the terms of the contracts which is generally 3至7天。本集團並未就其應收
from 3 to 7 days. The Group does not hold any 賬款餘額持有任何抵押品或其他
collateral or other credit enhancements over its 加強信貸措施。
trade receivable balances.
Based on the invoice date, the ageing analysis of 根據發票日期，本集團應收山東
the Group’s net trade receivables from Shandong 新華聯之貿易款項淨額之賬齡分
Macrolink is as follows: 析如下：
30 June 31 December
二零一七年二零一六年
六月三十日十二月三十一日
HK$’000 hK$’000
千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
6 months to 1 year 6個月至
— 1,599,964
More than 1 year超過
1,814,244 936,781
1,814,244 2,536,745
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
13. TRADE RECEIVABLES (continued) 13.貿易應收款項（續）
notes: (continued) 附註：（續）
(ii) Trade receivables from third parties (continued) (ii)應收第三方貿易款項（續）
a. Trade receivables from Shandong Macrolink a.應收山東新華聯之貿易款項（續）
(continued)
The ageing analysis of the trade receivables from 應收山東新華聯之貿易款項中並
Shandong Macrolink that are not individually 無被視為個別或共同地減值之貿
nor collectively considered to be impaired is as 易應收款項之賬齡分析如下：
30 June 31 December
二零一七年二零一六年
六月三十日十二月三十一日
HK$’000 hK$’000
千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
3 to 6 months past due逾期
— 980,186
6 months to 1 year past due逾期
986,536 619,778
More than 1 year past due逾期超過
827,708 936,781
During this period, Shandong Macrolink repaid a
total of HK$734,685,000 (translated from RMB
by using the respective spot rates at the date of
the payments made) to the Group.
Trade receivables of HK$827,708,000 as at 30
June 2017 (31 December 2016: HK$936,781,000)
were past due for more than 1 year. Trade
receivables of HK$986,536,000 as at 30 June
2017 (31 December 2016: HK$1,599,964,000)
were past due for less than 1 year. Subsequent
to 30 June 2017 and up to 25 August
2017 (when the financial statements were
approved for issuance), Shandong Macrolink
did not settle any of the trade receivables of
HK$1,814,244,000.
1,814,244 2,536,745
期內，山東新華聯向本集團償還
734,685,000港元（按付款
日期之各自即期匯率由人民幣換
於二零一七年六月三十日，貿
易應收款項
827,708,000港元
（二零一六年十二月三十一日：
936,781,000港元）已逾期超過
一年。於二零一七年六月三十
日，貿易應收款項
986,536,000
港元（二零一六年十二月三十一
1,599,964,000港元）逾期
少於一年。於二零一七年六月
三十日後及直至二零一七年八月
二十五日（財務報表獲批准刊發
當日），山東新華聯並無清償貿
易應收款項
1,814,244,000港元
的任何部分。
INTERIM REPORT 2017 二零一七年中期報告
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
13. TRADE RECEIVABLES (continued) 13.貿易應收款項（續）
notes: (continued) 附註：（續）
(ii) Trade receivables from third parties (continued) (ii)應收第三方貿易款項（續）
b. Trade receivables from Jingzhou Shunbai b.應收荊州順佰之貿易款項
The balances are mainly related to contracts with 該結餘主要涉及與荊州順佰之合
Jingzhou Shunbai, settled in accordance with 同，按照合同條款結算，一般為
the terms of the contracts which is generally 15天。本集團並未就其應收款
15 days. The Group does not hold any collateral 項結餘持有任何抵押品或其他加
or other credit enhancements over its trade 強信貸措施。
receivable balances.
Based on the invoice date, the ageing analysis of 本集團應收荊州順佰貿易款項淨
the Group’s net trade receivables from Jingzhou 額根據發票日期之賬齡分析如
Shunbai is as follows: 下：
30 June 31 December
二零一七年二零一六年
六月三十日十二月三十一日
HK$’000 hK$’000
千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Within 3 months 3個月內
281,420 —
281,420 —
HANERGY THIN FILM POWER GROUP LIMITED漢能薄膜發電集團有限公司
NOTES TO ThE INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
中期簡明綜合財務報表附註
FOr thE six mOnths EndEd 30 JunE 2017
截至二零一七年六月三十日止六個月
13. TRADE RECEIVABLES (continued) 13.貿易應收款項（續）
notes: (continued) 附註：（續）
(ii) Trade receivables from third parties (continued) (ii)應收第三方貿易款項（續）
b. Trade receivables from Jingzhou Shunbai
(continued)
b.應收荊州順佰之貿易款項（續）
The ageing analysis of the trade receivables
from Jingzhou Shunbai that are not individually
nor collectively considered to be impaired is as
應收荊州順佰貿易款項中並無被
視為個別地或共同地減值之貿易
應收款項之賬齡分析如下：
30 June 31 December
二零一七年二零一六年
六月三十日十二月三十一日
HK$’000 hK$’000
千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Neither past due nor impaired並無逾期及減值
Less than 3 months past due逾期少於
225,381 —
During this period, Jingzhou Shunbai paid
HK$120,272,000 down payment of a
construction contract to the Group. Subsequent
to 30 June 2017 and up to 25 August 2017
(when the financial statements were approved
for issuance), Jingzhou Shunbai repaid
H