ANNUAL%20REPORT%202015%20eng

Notes to Consolidated Financial Statements
10 INDIVIDUALS WITH HIGHEST EMOLUMENTS (Continued)
Note:
These represent the estimated value of share options granted to the key management under the Group’s share option
scheme. The value of these share options is measured according to the Group’s accounting policies for share-based
payment transactions as set out in Note 2(q) (ii) and, in accordance with that policy, included adjustments to reverse
amounts accrued in previous years where grants of equity instruments are forfeited prior to vesting.
The details of these benefits in kind, including the principal terms and number of options granted, are disclosed under the
paragraph “Share Option Scheme” in the Directors’ Report and Note 27.
11 OTHER COMPREHENSIVE INCOME
2015 2014
Exchange differences on translation of:
– financial statements of overseas subsidiaries (3,822) 8,523
– net investment 41,646 75,788
Reclassification adjustments for amounts transferred to profit or loss:
– disposal of net investment (15,192) (3,799)
22,632 80,512
The components of other comprehensive income do not have any significant tax effect for the years ended
31 December 2015 and 2014.
12 SEGMENT REPORTING
The Group has one business segment, the mining, processing, transportation and sale of coal. The majority
of its customers are located in China. Based on information reported to the chief operating decision maker
for the purpose of resource allocation and performance assessment, the Group’s only operating segment
is the mining, processing, transportation and sales of coal. Accordingly, no additional business and
geographical segment information are presented.
Annual Report 2015
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