二、現金流量

Operating activities: 生產制作經營
Profit before tax 稅前運營溢利
Adjustment:- 調節:-
Share of result of jointly controlled entities 應占相互之間把持公司出售總額
Depreciation 折舊費
Allowance for doubtful debts （補貼撥到），呆壞帳補貼
Change in fair value of investment properties 投資物業管理服務服務項目公正實際意義之溢利
Change in fair value of investments held for trading 擁有作交易之投資之公正實際意義溢利
interest received 利息費用
Finance costs 營業費用
Impairment loss on goodwill of JCE 相互之間把持公司之商譽減值傷害
Impairment loss on goodwill arising on acquisition of 幫扶予附設公司之好處造成商譽減值傷害
additional interest in subsidiaries 售賣物業管理服務服務項目、工業廠房及工業裝備之賠本（盈利）
Loss on disposal of PPE 擁有作交易之投資之賠本（盈利）
Gain on disposal of jointly controlled entities 售賣一間相互之間把持公司之盈利
Write-back of trade payables 處置貿易應收帳款撥到未計周轉資金變化前之運營業務流程及現金流
Increase in inventories of properties 物業管理服務服務項目庫存商品之減少（進步）
Increase in other inventories 其他庫存商品之減少（進步）
Increase in trade and other receivables 應收帳款貿易以及它應收賬款之進步
Increase in investments held for trading 擁有作交易之投資的減少（進步）
Increase in trade and other payables 處置貿易以及它應收帳款之進步（減少）
Increase in sales deposits received 市場出售預付款之進步（減少）
Cash generated from operation 運營業務流程造成之現錢 　 　 　 　
Dividend received 已收股利支付率
Tax paid- income tax 預付款企業所得稅
Tax paid- land value added tax 預付款土增
Refund of tax 企業所得稅退還 　 　
Net cash inflow generated from operation 運營業務流程之現金流凈收益投資業務流程
Interest received 利息費用
Purchase of property, plant and equipment 購置物業管理服務服務項目，工業廠房及工業裝備
Proceeds from disposal of property, plant and equipment 售賣物業管理服務服務項目，工業廠房及工業裝備之贏利 　 附設公司回收
Acquisition of additional interest in sub 幫扶予附設公司之好處
Net cash from disposal of a subsidiary 售賣一間附設公司之凈現金贏利
Cash received on disposal of a JCE 售賣一間相互之間把持公司之券后現錢
Dividend received from a JCE 接到一間相互之間把持公司的股利支付率
Repayment from related companies 起源于關系公司的（預付款）還貸
Advances to JCE 向相互之間把持公司付款的預付款
Capital contributions to JCE 向相互之間把持公司投資
Net cash from investing activities 來自投資之現錢基金凈值 　 　
Financing activities 質押股權股權融資業務流程
Capital contribution from minority shareholders 小公司股東投入資本
Decrease in amounts due to related companies 處置關系公司認繳出資額之減少
Increase in amounts due to shareholders 處置公司=股東應收賬款之進步
Increase in amounts due to JCE 處置相互之間把持公司應收賬款之進步（減少）
New bank loans raised 新籌資貸款金融企業
Repayment of bank loans 還款貸款金融企業
Repayment of other borrowings 還款其他貸款
Interest paid 預付款股利支付率
Dividend paid 預付款銀行貸款利率
Net cash from financing activities 質押股權融資業務流程小計 　 　 　 　
Net increase/ (decrease) in cash & cash equivalent 現錢及等同于現錢最新投資項目之變化 　 　
Cash & cash equivalent at 1 January 現錢及等同于現錢最新投資項目承上本年度
Cash & cash equivalent at 30 November 結轉成本現錢及等同于現錢最新投資項目
Analysis of the balance of cash and cash equivalents 現錢及等同于現錢最新投資項目標分析
Bank balances and cash 金融機構標價入庫及現錢