Annual Report 2011 年 報 - Neo-Neon LED Lighting International Ltd

NotES to tHE CoNSoLIDAtED
fINANCIAL StAtEMENtS
30. DEFERRED TAXATION
The following is the deferred tax (assets) liabilities recognised by the Group and movements thereon during
the period/year:
Intangible
Difference in
assets depreciation Total
HK$’000 HK$’000 HK$’000
At 1st January, 2009 – (5,961) (5,961)
Currency realignment – (22) (22)
Charged to profit or loss for the year – 5,983 5,983
At 31st December, 2009 – – –
Acquisition of subsidiaries 32,282 – 32,282
Credited to profit or loss for the period (1,039) – (1,039)
At 31st March, 2011 31,243 – 31,243
31. SHARE CAPITAL
Authorised
Issued and fully paid
Number
Number
of shares Amount of shares Amount
’000 HK$’000 ’000 HK$’000
Ordinary shares of HK$0.10 each
– at 1st January, 2009 5,000,000 500,000 761,197,500 76,120
– subscription of new shares – – 96,731,000 9,673
– issue of new shares under Taiwan
Depository Receipts – – 55,400,000 5,540
– at 31st December, 2009 5,000,000 500,000 913,328,500 91,333
– issue of shares as a consideration
for acquisition of a subsidiary – – 25,174,194 2,517
– exercise of share options – – 3,938,000 394
– at 31st March, 2011 5,000,000 500,000 942,440,694 94,244
On 7th February, 2011, the Company issued 25,174,194 ordinary shares at a price of HK$4.03 as a partial
consideration for the acquisition of a subsidiary (see note 33(c)).
During the period, 3,914,000 and 24,000 (2009: Nil) share options were exercised at a subscription price of
HK$2.19 per share and HK$5.03 per share respectively, resulting in an aggregate issue of 3,938,000 ordinary
shares of HK$0.10 each in the Company.
All the shares issued during the period rank pari passu with the then existing shares in all respects.
ANNUAL REPORT 2011 97