(Incorporated in the Cayman Islands with limited liability)
( 於開曼群島註冊成立的有限公司 )
Stock Code 股份代號 : 1430
AnnuAl RepoRt 2015
二零一五年年報
CONTENTS
目錄
Corporate Information 2 Independent Auditors’ Report 59
Financial Highlights 4 Consolidated Statement of Profit or Loss 62
and Other Comprehensive Income
Chairman’s Statement 5
Consolidated Statement of Financial 63
Position
Profile of Directors and 10
Senior Management
Consolidated Statement of Changes 65
in Equity
Management Discussion and Analysis 23
Consolidated Statement of Cash Flows 66
Corporate Governance Report 30
Notes to Financial Statements 68
Report of the Directors 45
Financial Summary 172
Corporate Information
公司資料
BOARD OF DIRECTORS 董事會
Executive Directors
Mr. Su Aping (Chairman) 蘇阿平先生（主席）
Ms. Zhu Yaying 朱亞英女士
Mr. Du Shaozhou 杜紹周先生
Non-executive Director
Mr. Xu Lei 許雷先生
Independent Non-executive Directors
Mr. Zhou Qingzu 周慶祖先生
Mr. He Junjie 何俊傑先生
Mr. Luk Wai Keung 陸偉強先生
COMPANY SECRETARY 公司秘書
Mr. Ng Chi Kit 吳智傑先生
AUTHORISED REPRESENTATIVES 授權代表
Mr. Du Shaozhou 杜紹周先生
Mr. Ng Chi Kit 吳智傑先生
AUDIT COMMITTEE 審核委員會
Mr. Zhou Qingzu (Chairman) 周慶祖先生（主席）
Mr. He Junjie 何俊傑先生
Mr. Luk Wai Keung 陸偉強先生
Mr. Xu Lei 許雷先生
REMUNERATION COMMITTEE 薪酬委員會
Mr. He Junjie (Chairman) 何俊傑先生（主席）
Mr. Zhou Qingzu 周慶祖先生
Ms. Zhu Yaying 朱亞英女士
NOMINATION COMMITTEE 提名委員會
Mr. Su Aping (Chairman) 蘇阿平先生（主席）
Mr. Zhou Qingzu 周慶祖先生
Mr. He Junjie 何俊傑先生
AUDITORS 核數師
Ernst & Young Certified Public Accountants 安永會計師事務所執業會計師
22nd Floor, Citic Tower, 1 Tim Mei Avenue, Central, Hong Kong 香港中環添美道1號中信大廈22樓
REGISTERED OFFICE 註冊辦事處
Clifton House, 75 Fort Street, PO Box 1350 Clifton House, 75 Fort Street, PO Box 1350
Grand Cayman KY1-1108, Cayman Islands Grand Cayman KY1-1108, Cayman Islands
HEADQUARTERS AND PRINCIPAL PLACE OF 總辦事處及中國主要營業地點
BUSINESS IN THE PRC
116 Loujiang South Road, Taicang City, Suzhou 中 國 江 蘇 省 蘇 州 市 太 倉 市 婁 江 南 路116號
Jiangsu Province, PRC, 215400 （郵編：215400）
2 Suchuang Gas Corporation Limited. | Annual Report 2015
Corporate Information
公司資料
PRINCIPAL PLACE OF BUSINESS IN HONG 香港主要營業地點
KONG
13th Floor, One Pacific Place 香港金鐘道88號
88 Queensway 太古廣場一座13樓
Hong Kong
PRINCIPAL BANKERS 主要往來銀行
China Construction Bank Corporation Taicang Branch 中國建設銀行股份有限公司太倉支行
44 Xianfu Street 中國太倉市城廂鎮
Cheng Xiang Town, Taicang City, PRC 縣府街44號
Bank of China Limited Taicang Branch 中國銀行有限公司太倉支行
68 Xinhua Road East 中國太倉市城廂鎮
Cheng Xiang Town, Taicang City, PRC 新華東路68號
LEGAL ADVISORS 法律顧問
As to Hong Kong law: 香港法律：
Simmons & Simmons 西盟斯律師行
13th Floor, One Pacific Place 香港金鐘道88號
88 Queensway 太古廣場一座13樓
Hong Kong
As to Cayman Islands law: 開曼群島法律：
Appleby Appleby
2206-19 Jardine House 香港中環
1 Connaught Place, Central 康樂廣場一期
Hong Kong 怡和大廈2206-19室
COMPLIANCE ADVISOR 合規顧問
OSK Capital Hong Kong Limited 興業融資有限公司
12/F, World-Wide House 香港德輔道中19號
19 Des Voeux Road Central 環球大廈12樓
Hong Kong
PRINCIPAL SHARE REGISTRAR AND TRANSFER 主要股份過戶登記處
OFFICE
Appleby Trust (Cayman) Ltd. Appleby Trust (Cayman) Ltd.
Clifton House Clifton House
75 Fort Street, PO Box 1350 75 Fort Street, PO Box 1350
Grand Cayman, KY1-1108 Grand Cayman, KY1-1108
Cayman Islands Cayman Islands
HONG KONG SHARE REGISTRAR 香港股份過戶登記處
Tricor Investor Services Limited 卓佳證券登記有限公司
Level 22, Hopewell Centre 香港
183 Queen’s Road East 皇后大道東183號
Hong Kong 合和中心22樓
STOCK CODE 股份代號
Stock code: 1430 股份代號：1430
WEBSITE 網站
www.suchuanggas.com www.suchuanggas.com
2015 年年報 | 蘇創燃氣股份有限公司 3
Financial Highlights
財務摘要
Revenue was approximately RMB795.6 million, 收入約為人民幣795.6百萬元，較去年
representing an increase of approximately 1.3% from 增加約1.3%。
last year.
Gross profit was approximately RMB200.4 million, 毛利約為人民幣200.4百萬元，較去年
representing an increase of approximately 5.5% from 增加約5.5%。
last year.
Profit attributable to owners of the parent was 母公司擁有人應佔溢利約為人民幣
approximately RMB138.6 million, representing an 138.6百萬元，較去年增加約19.1%。
increase of approximately 19.1% from last year.
Basic earnings per share amounted to RMB0.18, 每股基本盈利為人民幣0.18元，較去年
representing a decrease of approximately 14.3% from 減少約14.3%。
last year.
The Board proposed to declare a final dividend of 董 事 會 建 議 就 截 至2015年12月31日 止
RMB0.034 per share for the year ended 31 December 年 度 宣 派 末 期 股 息 每 股 人 民 幣0.034
2015, which will be subject to shareholders’ approval 元，惟須待股東於股東週年大會上批准
at the annual general meeting. This represented a total 後方可作實，表示本公司就截至2015年
distribution of RMB28.1 million for the year ended 31 12月31日 止 年 度 的 分 派 總 額 為 人 民 幣
December 2015. 28.1百萬元。
4 Suchuang Gas Corporation Limited. | Annual Report 2015
Chairman’s Statement
主席報告
Dear Shareholders, 尊敬的各位股東：
On behalf of the board of directors (the ”Board”) of 本人謹代表蘇創燃氣股份有限公司（「蘇創燃
Suchuang Gas Corporation Limited (”Suchuang Gas” or 氣」或「本公司」，與其附屬公司合稱「本集
the ”Company”, together with its subsidiaries collectively 團」）董事會（「董事會」）欣然向各位股東提
refer to as the ”Group”), I am pleased to present to you 呈 蘇 創 燃 氣 截 至2015年12月31日 止 年 度 的
the annual results for the year ended 31 December 2015 全年業績。本集團於年內實現了收入和利潤
of Suchuang Gas. During the year, the Group achieved the 的穩健增長，毛利率進一步提升至25.2%，
steady growth of revenue and profit, the gross profit margin 母 公 司 擁 有 人 應 佔 溢 利 從2014年 約 人 民 幣
further increased to 25.2%, and the profit attributable to the 116.4百 萬 元 增 長19.1%至2015年 約 人 民 幣
owners of the Parent increased by 19.1% from approximately 138.6百萬元。此外，本集團於年內錄得經
RMB116.4 million in 2014 to approximately RMB138.6 營現金流入人民幣162.7百萬元，資產負債
million in 2015. Moreover, the operating cash inflow as 比率（借款總額 ╱ 資產總值）約為4.4%。
recorded by the Group during the year was RMB162.7
million and the gearing ratio (total borrowing/total assets)
was approximately 4.4%.
Market Review and Business Review 市場回顧及業務回顧
In 2015, the domestic demand for natural gas, its production 2015年，國內外環境錯綜複雜，經濟下行壓
volume and imported volume experienced a slower growth, 力加大，國際油價不斷探底，天然氣市場整
due to the complicated domestic and overseas environment, 體供大於求，導致國內天然氣需求、產量、
rising pressures from economic downward, sustained 進口量增速均有所放緩。然而，中國政府於
decline of international oil price and general oversupply in 年 內 貫 徹 深 化 環 保 能 源 結 構 改 革， 繼 續 執
natural gas market. However, during the year, the Chinese 行利好天然氣的行業政策，並通過兩度調整
Government has consistently deepened the structure reform 非居民用天然氣門站價格，以及推進天然氣
of green energy, continued to implement favorable policy 價格市場化改革刺激天然氣市場消費，為中
for natural gas industry, and adjusted the gateway station 國天然氣市場的穩健發展帶來一定的動力。
price for natural gas for non-residential usage for two times, 2015年天然氣發電量同比大幅增長24%，同
meanwhile promoted the market reform of natural gas price 時「油改氣」被進一步推廣運用於汽車、船
to stimulate market demand for natural gas, which drove 舶等交通工具。
the healthy development of natural gas market in China to a
certain extent. In 2015, the gas-fired generation represented
a significant increase of 24% year-on-year, while ”Oil to
Gas” was further expanded into application of transportation
vehicles such as automobiles and ships.
2015 年年報 | 蘇創燃氣股份有限公司 5
Chairman’s Statement
主席報告
During the year, China has continuously implemented 年內，中國持續推進天然氣價格體制改革及
the natural gas price structure reform and marketing 市場化進程，實現了非居民天然氣增量氣與
progress, and has achieved synchronization of the price 存量氣價格並軌。繼去年7月上海石油天然
of incremental natural gas and stock natural gas for non- 氣交易中心開始試運行，國家發展和改革委
residential usage. Following the trial operation of Shanghai 員會（「國家發改委」）進一步完善天然氣價
Petroleum and Natural Gas Trading Center last July, the 格 形 成 機 制， 自2015年11月20日 起 將 之 前
National Development and Reform Committee (the ”NDRC”) 的由最高門站價格管理改為基準門站價格管
has further improved the natural gas pricing mechanism and 理，以便更合理、更靈敏地反映市場價格或
has changed the previous maximum gateway station price 供求關係。隨着天然氣市場化改革進程的加
management to standard gateway station price management 快，天然氣價格透明度提高以及能源結構的
ever since 20 November 2015, so as to reflect the market 優化，中國天然氣消費增速有望回升，為居
price or supply-demand relationship more reasonably 於區域市場領先地位的天然氣運營商的持續
and flexibly. Along with the acceleration of the natural 發展提供長遠支持。
gas marketing reform progress, the improvement of the
natural gas price transparency and the optimization of the
energy structure, China’s natural gas consumption growth is
expected to rebound, which will provide long-term support
for the sustainable development of natural gas operators that
take leading position in regional markets.
In 2015, the GDP of Jiangsu Province attained a 2015年，江蘇省生產總值首次突破人民幣7
breakthrough of RMB7 trillion for the first time, ranking the 萬億元，穩居全國第二位，天然氣消費總量
second in China. Its total natural gas consumption ranked 居於全國首位，並已經建成完備的天然氣供
the first in China, and it has also established a complete 應保障體系。蘇創燃氣作為江蘇省太倉市的
natural gas supply guarantee system. As the dominant 主要管道天然氣供應運營商，受惠於區域經
piped natural gas supplier and operator in Taicang City, 濟發展及江蘇省持續加強大氣污染防治，努
Jiangsu Province, Suchuang Gas has benefited a lot from 力實現「氣化江蘇」的目標的推動，本集團
regional economic development and the strengthened air 的業務因此於年內取得了穩健發展，管道天
pollution control in Jiangsu Province, and has tried our best 然氣銷售量於2015年維持平穩。此外，本集
to realize the goal of ”Gasification Jiangsu”. Therefore, our 團已完成與中石化川氣相接的城市門站的建
business has maintained a robust development, while our 設， 並 於2015年11月 投 產 運 營， 為 天 然 氣
piped natural gas has kept a stable sales volume in 2015. 業務的營運發展以及未來的擴張計劃做好充
Furthermore, the Group has finished constructing the city 足的準備。
gateway station which is connected with the Sichuan-East
Transmission Pipeline of Sinopec and has put into operation
in November 2015, which has made sufficient preparations
for the operation and development of the natural gas
business and the future business expansion plan of the
Group.
6 Suchuang Gas Corporation Limited. | Annual Report 2015
Chairman’s Statement
主席報告
Prospects 未來展望
Being a leading energy consumption country, China is 中國作為能源消費大國，正努力建設清潔低
endeavoring to establish the modern clean, safe and 碳安全高效的現代能源體系，天然氣發展成
efficient lower-carbon energy system, of which natural gas 為實現能源發展戰略轉型的重要一步。展望
development represents an important step for achieving 未來，中國政府將逐步提高天然氣消費比重
strategic transformation for energy development. Looking 作為「十三五」期間能源發展總的目標要求
into the future, the Chinese Government will gradually 之 一， 到2020年， 全 國 內 河 運 輸 船 舶 能 源
increase the proportion of natural gas consumption as one 消耗總量中液化天然氣佔比達到10%以上。
of the overall targets for energy development during the 尤其是，江蘇省更計劃在「十三五」期間將
13th Five-Year Plan period. By 2020, the liquefied natural 天然氣用量提升到全國的十分之一，在地方
gas over 10% of the total energy consumption by inland 一 次 能 源 消 費 結 構 中 的 佔 比 提 高 至10%。
river transport ships in China. In particular, Jiangsu Province 年內，太倉市也將推進城市能源配套設施建
intends to increase the natural gas usage to one-tenth of 設，完善天然氣管網，同時積極推進生活方
the national consumption during the 13th Five-Year Plan 式的綠色化轉型，包括推進「油改氣」、「油
period, and increase the natural gas proportion to 10% in 改電」工程，推廣電動、天然氣及混合動力
local primary energy structure. During the year, Taicang 汽車。
City will also promote the construction of urban energy
facilities, improve the natural gas pipelines, and actively
advance the eco-friendly lifestyle transformation, including
implementing the ”Oil to Gas” and ”Oil To Electricity”
Projects and popularizing electric natural gas and hybrid
electric vehicles.
Benefited from the high-efficiency utilization of natural 本集團相信，受惠於各級政府積極推進天然
gas, the continued reform of China’s energy structure, the 氣高效利用，中國能源結構的持續改革及天
market-oriented progressing of natural gas price promoted 然氣價格市場化的不斷推進，中國天然氣行
actively by the governments at various levels, the Group 業擁有長期穩定發展的良好前景。對於蘇創
believes that China’s natural gas industry will have a long- 燃氣而言，本集團還將持續受惠於「一帶一
term stable development prospect. As for Suchuang Gas, 路」和「長江經濟帶」戰略加快實施，長三角
the Group will continue benefiting from the accelerated 區域發展一體化的不斷深化以及新型城鎮化
implementation of ”One Belt, One Road” and ”Yangtze 建設的加速推進。
River Economic Zone” strategies, the profound integrated
development of the Yangtze River Delta region, and the
fast-growing advancement of the new type urbanization
construction.
2015 年年報 | 蘇創燃氣股份有限公司 7
Chairman’s Statement
主席報告
Meanwhile, located at the intersection of the Yangtze River 同時，太倉港地處長江經濟帶與沿海經濟帶
Economic Zone and the Coastal Economic Belt, Taicang Port 的交匯處，具有通江達海的區域地理優勢。
enjoys considerable geographic advantages connecting both 太倉港的快速發展所帶來的物流需求的增長
rivers and seas. The rapid development of Taicang Port will 亦推動本集團於港區加氣站的布局，把握加
contribute to the increasing logistics demands, which will 氣站業務發展機遇。年內，太倉港主動對接
further promote the Group’s layout of gas refueling stations 「一 帶 一 路」、「長 江 經 濟 帶」戰 略， 貨 運 吞
in port areas and enable the Group to grasp the business 吐量與集裝箱吞吐量繼續保持快速增長，全
development opportunities of gas refueling stations. Within 年貨物吞吐量突破2億噸，集裝箱吞吐量371
the year, Taicang Port has initiatively adopted the strategies 萬噸，其快速增長的大宗貨運及物流運輸需
of ”One Belt, One Road” and ”Yangtze River Economic 求，為本集團具有潛力的天然氣加氣站業務
Zone”, maintained the continued rapid growth in both cargo 的發展奠定基礎。2016年，本集團計劃通過
throughput and container throughput, and achieved the 收購和自建合共7個加氣站，分別位於四川
annual cargo throughput of over 200 million tons and the 省、太倉市及蘇州市。
annual container throughput of 3.71 million tons. The fast-
growing bulk shipment and logistics transportation demands
have laid a solid foundation for the development of our
promising natural gas refueling station business. In 2016, the
Group plans to establish 7 gas refueling stations by means
of acquisition and self-construction, located in Sichuan
Province, Taicang City and Suzhou City.
Based on our sustainable regional leading position as well 憑借不斷鞏固的區域領先地位，高效的業務
as the high-efficiency business operation and management 運 營 管 理 能 力， 本 集 團 將 繼 續 專 注 於 管 道
capability, the Group will continue to focus on the fields 天然氣運營及天然氣加氣站領域，探索拓展
of piped natural gas operation and natural gas refueling 客戶結構至天然氣發電廠及天然氣分布式能
stations, explore and expand the customer structure to 源運營公司，拓展天然氣加氣站服務對象包
natural gas power plant and natural gas distributed energy 括汽車、船舶等天然氣動力交通工具，從而
operation companies, expand the service targets of natural 在目前穩定的天然氣用量基礎上提升用氣規
gas refueling stations towards vehicles, ships and other 模。
means of transport powered by natural gas, thus increase the
gas consumption level on the basis of the currently stable
natural gas consumption.
8 Suchuang Gas Corporation Limited. | Annual Report 2015
Chairman’s Statement
主席報告
Furthermore, the Group will continue paying attention to 此外，本集團還將持續關注太倉週邊及江蘇
the equity acquisition opportunities of natural gas operators 省以外地區天然氣運營商的股權收購機會，
surrounding Taicang City and outside of Jiangsu Province, so 以拓展業務規模及覆蓋範圍，擴大收益基礎
as to expand our business scale and coverage, increase our 和 提 高 整 體 盈 利 能 力。 於2015年12月 底，
earning base and enhance the overall profitability. At the 本集團已與獨立賣方簽訂了不具約束力的框
end of December 2015, the Group has signed an unbinding 架協議，計劃收購一家在江蘇省從事管道天
f ra m e wor k a g re e m e n t with a n in d e p e n dent vendor, 然氣分銷的公司；2016年3月25日，本集團
intending to acquire a company engaged in distribution of 亦與一名獨立第三方簽訂股權轉讓協議，以
piped natural gas in Jiangsu Province. On 25 March 2016, 收購四川省一家從事於加氣站銷售壓縮天然
the Group has also signed an equity transfer agreement with 氣業務的中國公司的控股權。本集團充分利
an independent third party to acquire a controlling stake 用四川省大力推廣天然氣汽車、開展低碳城
in a PRC company engaged in the operation of refuelling 市建設以及天然氣汽車普及率較高的利好因
stations for sale of compressed natural gas in Sichuan 素，籍此涉足四川省天然氣市場。隨着本集
Province. The Group endeavors to enter the natural gas 團的管道天然氣業務資源的整合，以及有利
market of Sichuan Province by taking full advantages of 的政策支持，蘇創燃氣將不斷努力提升運營
its favorable factors, such as promoting the development 效益及規模效應，進一步加速業務發展，抓
of natural gas vehicle vigorously, carrying out low-carbon 緊城市管道天然氣及加氣站市場穩定擴充的
urban construction and maintaining higher popularizing 巨大商機。
rate of natural gas vehicles. Along with the integration of
our piped natural gas business resources and the favorable
policy support, Suchuang Gas will make unremitted efforts
to enhance the operation efficiency and scale effect, further
accelerate business development, and grasp the tremendous
opportunities of stable expansion of urban piped natural gas
and gas refueling station market.
Acknowledgement 致謝
On behalf of the Board, I would like to express my heartfelt 本人僅代表董事會向長期支持本集團的股
gratitude to our Shareholders, customers and partners for 東，客戶及合作伙伴致以最誠摯的謝意，並
their long-term support for the Group and would also like 感謝董事會、管理團隊及全體員工在過去一
to extend my gratitude to the Board, the management and 年的辛勤努力及貢獻，2016年，讓我們攜手
all employees for their hard work and contributions over the 共進，實現更穩健的業務發展，為投資者帶
past year. In 2016, let’s work hard together achieve further 來更大的價值回報。
sound business development and generate greater returns for
our investors.
Su Aping 主席
Chairman 蘇阿平
Hong Kong, 30 March 2016 香港，2016年3月30日
2015 年年報 | 蘇創燃氣股份有限公司 9
Profile of Directors and Senior Management
董事及高級管理層履歷
DIRECTORS 董事
Our Board currently consists of seven Directors, comprising 我們的董事會現時由七名董事組成，包括三
three executive Directors, one non-executive Director and 名執行董事、一名非執行董事及三名獨立非
three independent non-executive Directors. The following 執行董事。下表列載有關本公司董事於本年
table sets out certain information about our Directors as at 報日期的部份資料：
the date of this annual report:
Name Age Roles and responsibilities
姓名 年齡 職位及責任
Executive Directors
執行董事
Mr. Su Aping (Chairman) 67 Overall strategic planning and business direction and
overseeing the overall execution of the Group’s strategy
蘇阿平先生（主席） 整體策略計劃及業務方向以及監督本集團策略的
整體執行情況
Ms. Zhu Yaying 69 Implementation and monitoring of the Group’s strategic
plans and inter-departmental coordination within
our Group
朱亞英女士 實行及監察本集團的策略計劃及本集團跨部門協調
Mr. Du Shaozhou 63 Managing the day-to-day operations of the Group
杜紹周先生 管理本集團的日常運作
Non-executive Director
非執行董事
Mr. Xu Lei 47 Performing roles as a non-executive Director
許雷先生 履行非執行董事的職務
Independent Non-executive Directors
獨立非執行董事
Mr. Zhou Qingzu 83 Performing roles as an independent non-executive
Director
周慶祖先生 履行獨立非執行董事的職務
Mr. He Junjie 59 Performing roles as an independent non-executive
Director
何俊傑先生 履行獨立非執行董事的職務
Mr. Luk Wai Keung 51 Performing roles as an independent non-executive
Director
陸偉強先生 履行獨立非執行董事的職務
10 Suchuang Gas Corporation Limited. | Annual Report 2015
Profile of Directors and Senior Management
董事及高級管理層履歷
Executive Directors
Mr. Su Aping (蘇阿平), aged 67, was appointed as a Director 蘇阿平先生，67歲，在2014年2月26日獲委
on 26 February 2014 and was re-designated as the chairman 任為董事及於2014年9月12日調任為主席兼
and an executive Director on 12 September 2014 and is 執行董事，負責制定本集團的整體策略計劃
responsible for the overall strategic planning and business 及業務方向，以及監督本集團戰略的整體執
direction of the Group and overseeing the overall execution 行情況。蘇先生擁有約30年管理燃氣企業的
of the Group’s strategy. Mr. Su has approximately 30 years of 經驗。蘇先生自太倉市天然氣有限公司（「太
experience in the management of gas enterprises. Mr. Su has 倉 天 然 氣」）於2002年5月 註 冊 成 立 以 來 一
been the director and general manager of Taicang Natural 直擔任其董事兼總經理，負責業務發展及運
Gas Co., Ltd. (“Taicang Natural Gas”) since its incorporation 營、戰略規劃及投資。蘇先生自蘇州市蘇創
in May 2002, responsible for its business development 實業集團公司（現稱蘇州市蘇創集團有限公
and operation, strategic planning and investment. Mr. Su 司（「蘇創集團」））於1992年註冊成立以來，
has been the chairman and general manager of Suzhou 一直擔任其主席兼總經理，負責其整體管理
Suchuang Industrial Group Company (蘇州市蘇創實業集團公 和 業 務 發 展。 於1984年 至1992年， 蘇 先 生
司) (now known as Suzhou City Suchuang Group Company 於太倉布廠旗下的太倉企業液化氣所（後來
Limited (“Suchuang Group”)) since its incorporation in 1992 更名為太倉縣液化氣公司、太倉縣煤氣公司
and is responsible for its overall management and business 及太倉市煤氣公司工作），歷任經理和法人
development. From 1984 to 1992, Mr. Su worked at Taicang 代表等多個職位，負責業務的銷售及發展以
Enterprise Liquified Gas Institute (太倉企業液化氣所) under 及整體管理。
Taicang Fabric Factory (太倉布廠) (later renamed as Taicang
County Liquified Gas Company (太倉縣液化氣公司), Taicang
County Gas Company (太倉縣煤氣公司) and Taicang City
Gas Company (太倉市煤氣公司)) and held various positions
including manager and legal representative, responsible for
sales and development of business and overall management.
Mr. Su is also the chairman and legal representative of each 蘇先生亦是蘇州中石油昆侖蘇創燃氣有限公
of Suzhou PetroChina Kunlun Suchuang Gas Company 司（「昆侖蘇創燃氣」）和蘇州中石油昆侖蘇
Limited (“Kunlun Suchuang Gas”) and Suzhou PetroChina 創天然氣利用有限公司的主席兼法人代表。
Kunlun Suchuang Natural Gas Usage Company Limited.
2015 年年報 | 蘇創燃氣股份有限公司 11
Profile of Directors and Senior Management
董事及高級管理層履歷
Ms. Zhu Yaying (朱亞英), aged 69, was appointed as a Director 朱 亞 英 女 士，69歲， 於2013年7月4日 獲 委
on 4 July 2013 and was redesignated as an executive 任為董事及於2014年9月12日調任為執行董
Director on 12 September 2014. In addition to assisting the 事。除為協助董事會及主席制定本集團的策
Board and our chairman to formulate the Group’s strategic 略計劃外，朱女士亦負責實行及監察該等計
plans, Ms. Zhu is also responsible for the implementation 劃，以及本集團跨部門協調。朱女士擁有逾
and monitoring of those plans as well as inter-departmental 20年管理燃氣企業的經驗。朱女士在太倉天
coordination within the Group. Ms. Zhu has over 20 years of 然氣於2002年5月註冊成立時加入，於2004
experience in the management of gas enterprises. Ms. Zhu 年12月 起 出 任 董 事， 負 責 管 理 本 公 司 的 財
joined Taicang Natural Gas since its incorporation in May 務資源。朱女士在蘇州市蘇創實業集團公司
2002 where she was appointed as a director since December （現稱蘇創集團）於1992年12月註冊成立時
2004, responsible for managing the financial resources 出任其副總經理，負責財務運作及人力資源
of the Company. Ms. Zhu joined Suzhou City Suchuang 管理。在加入蘇創集團之前，朱女士在1988
Industrial Group Company (蘇州市蘇創實業集團公司) (now 年3月 至1992年12月 擔 任 太 倉 縣 煤 氣 公 司
known as Suchuang Group) as deputy general manager on （其後更名為太倉市煤氣公司）勞工部門主
its incorporation in December 1992, responsible for the 管，負責監督及管理人力資源。
financial operations and human resources management.
Prior to joining Suchuang Group, Ms. Zhu was the head of
the labour department of Taicang County Gas Company (太
倉縣煤氣公司) (later renamed as Taicang City Gas Company
(太倉市煤氣公司)) from March 1988 to December 1992,
responsible for supervising and managing human resources.
Ms. Zhu is a director of Kunlun Suchuang Gas. 朱女士是昆侖蘇創燃氣的董事。
Mr. Du Shaozhou (杜紹周), aged 63, is the general manager 杜 紹 周 先 生，63歲， 為 本 公 司 總 經 理 並 於
of the Company and was appointed as an executive Director 2014年9月12日獲委任為執行董事。杜先生
on 12 September 2014. Mr. Du is responsible for managing 負責管理本集團的日常運作。他於油氣行業
the day-to-day operations of the Group. He has over 45 擁 有 逾45年 經 驗。 自2015年2月12日 起，
years of experience in the oil and gas industry. Mr. Du has 杜先生一直擔任太倉天然氣的董事，負責管
been a director of Taicang Natural Gas since 12 February 理 其 運 作。 由2008年9月 至2012年8月， 杜
2015, responsible for the management of its operation. 先生於中石油昆侖天然氣利用有限公司任職
From September 2008 to August 2012, Mr. Du served at 副總經理、黨委副書記、紀委書記及工會主
PetroChina Kunlun Natural Gas Usage Company Limited 席。 於1995年4月 至2008年9月， 杜 先 生 於
(中石油昆侖天然氣利用有限公司) as deputy general manager, 深圳石油實業有限公司擔任副總經理、黨委
deputy secretary to the Communist Party Committee, 副 書 記、 紀 委 書 記 及 工 會 主 席 等 多 個 高 級
secretary to the Disciplinary Committee and chairman of 職 位。 於1978年6月 至1995年4月， 他 於 中
the labour union. From April 1995 to September 2008, Mr. 國石油工業部（其後稱為中國石油天然氣總
Du held various senior positions in Shenzhen Petroleum 公司及中國石油天然氣集團公司）辦公廳工
Industrial Co., Ltd. (深圳石油實業有限公司) such as deputy 作，擔任秘書及副處級秘書等多個職位。於
general manager, deputy secretary to the Communist Party 1975年12月至1978年6月，杜先生於大慶油
12 Suchuang Gas Corporation Limited. | Annual Report 2015
Profile of Directors and Senior Management
董事及高級管理層履歷
Committee, secretary to the Disciplinary Committee and 田 油 建 指 揮 部 機 關 車 隊 任 職。 於1969年10
chairman of the labour union. From June 1978 to April 1995, 月 至1975年12月， 杜 先 生 於 遼 河 油 田 物 探
he worked at the Ministry of Petroleum Industry of the PRC 處任職。杜先生於1990年7月在中國取得中
(中國石油工業部) (later known as China National Petroleum 共中央黨校職工業餘大學行政管理文憑。
Company and China National Petroleum Corporation) where
he held various positions including secretary and secretary
(deputy division chief level) (副處級秘書). From December
1975 to June 1978, Mr. Du worked at the Locomotive Team
of Daqing Oilfield Construction Headquarter (大 慶 油 田
油 建 指 揮 部 機 關 車 隊). From October 1969 to December
1975, Mr. Du worked at the Liaohe Oilfield Geophysical
Exploration (遼河油田物探處). Mr. Du obtained a diploma
in Public Administration from Staff University of Continuing
Education of the Party School of the Central Committee of
the CPC (中共中央黨校職工業餘大學) in the PRC in July
1990.
Non-Executive Director
Mr. Xu Lei (許雷), aged 47, was appointed as a Director on 許雷先生，47歲，於2014年2月27日獲委任
27 February 2014 and was re-designated as a non-executive 為董事，並於2014年9月12日獲調任為非執
Director on 12 September 2014. He has over 11 years of 行董事。他在中國投資及商業諮詢方面擁有
experience in investment and business advisory in the PRC. 逾11年經驗。許先生於2003年8月加入普凱
Mr. Xu joined Prax Capital Equity Management Co., Ltd. 股權投資管理（上海）有限公司，現時為普
(普凱股權投資管理(上海)有限公司) in August 2003 and is 凱投資的主管合夥人，負責領導及實施基金
currently a managing partner of Prax Capital, responsible for 於中國的投資活動。
leading and conducting the fund’s investment activities in
the PRC.
Mr. Xu obtained a Master of Business Administration from 許先生於2001年5月在美國賓夕法尼亞大學
the Wharton School of the University of Pennsylvania in 沃 頓 商 學 院 取 得 工 商 管 理 碩 士 學 位， 並 於
the United States in May 2001 and a Bachelor of Law from 1991年7月在中國寧波大學取得法學學士學
Ningbo University in the PRC in July 1991. 位。
2015 年年報 | 蘇創燃氣股份有限公司 13
Profile of Directors and Senior Management
董事及高級管理層履歷
Independent Non-Executive Directors
Mr. Zhou Qingzu (周慶祖), aged 83, was appointed as an 周慶祖先生，83歲，於2015年2月16日獲委
independent non-executive Director on 16 February 2015. 任為本公司獨立非執行董事。他在油氣行業
He has over 60 years of experience in the oil and gas 擁 有 逾60年 經 驗。 於1996年10月 至2000年
industry. From October 1996 to October 2000, Mr. Zhou 10月，周先生為中國石油和石化工程研究會
was a member of the Senior Technical Council of Economic 高級技術經濟顧問委員會委員。於1994年7
Advisers (高級技術經濟顧問委員會) at China Petroleum and 月至1997年7月，他為中國國際工程諮詢公
Petrochemical Engineering Institute (中 國 石 油 和 石 化 工 程 司 專 家 委 員 會 委 員。 於1988年 至1993年，
研究會). From July 1994 to July 1997, he was a member of 周先生於中國石油天然氣總公司（現稱為中
the Advisory Committee (專家委員會) of China International 國石油天然氣集團公司）出任總經濟師。於
Engineering Consulting Corporation (中國國際工程諮詢公 加入中國石油天然氣集團公司前，周先生於
司). From 1988 to 1993, Mr. Zhou worked at China National 1979年至1987年出任中國石油工業部的計
Petroleum Company (中國石油天然氣總公司) (now known as 劃 司 司 長。 於1954年 至1979年， 周 先 生 於
China National Petroleum Corporation) as chief economist. 新疆石油管理局擔任多個職位，包括總經濟
Prior to joining China National Petroleum Corporation, 師、計劃處處長及新疆石油管理局副主任、
Mr. Zhou was the head of the planning department of the 克拉瑪依礦務局計劃科科長以及烏魯木齊石
Ministry of Petroleum Industry of the PRC from 1979 to 化 廠 廠 長。 於1952年 至1954年， 周 先 生 於
1987. From 1954 to 1979, Mr. Zhou held multiple positions 陝西延長油礦擔任會計文員及秘書。
within Xinjiang Petroleum Administration Bureau (新疆石油
管理局), including chief economist and head of the planning
division and deputy head of Xinjiang Petroleum Bureau,
head of the planning division of Karamay Mining Bureau
(克拉瑪依礦務局), and head of Urumqi Petrochemical Plant
(烏魯木齊石化廠). From 1952 to 1954, Mr. Zhou worked at
Shanxi Yanchang Oil Field (陝西延長油礦) as an accounting
clerk and secretary.
Mr. Zhou obtained a bachelor’s degree in financial 周 先 生 於1952年8月 在 中 國 上 海 財 經 學 院
management from Shanghai Institute of Finance and （現稱上海財經大學）取得財務管理學士學
Economics (now known as Shanghai University of Finance 位，並於1989年9月獲中國石油天然氣總公
and Economics) in the PRC in August 1952 and was awarded 司頒授教授級高級經濟師職稱。
professor-level senior economist in September 1989 by
China National Petroleum Company.
14 Suchuang Gas Corporation Limited. | Annual Report 2015
Profile of Directors and Senior Management
董事及高級管理層履歷
Mr. He Junjie (何 俊 傑), aged 59, was appointed as an 何俊傑先生，59歲，在2015年2月16日獲委
independent non-executive Director on 16 February 2015. 任為本公司獨立非執行董事。何先生在企業
Mr. He has over 35 years of experience in enterprise 管理方面具備逾35年的經驗，並在中國法律
management and 5 years of work experience in the PRC 體 制 下 擁 有5年 的 工 作 經 驗。 於2010年6月
legal system. From June 2010 to June 2013, Mr. He was the 至2013年6月，何先生為蘭州市港聯生態環
executive director of Lanzhou City Ganglian Environmental 境發展有限公司的執行董事。於2005年3月
Development Co., Ltd. (蘭州市港聯生態環境發展有限公司). 至2010年4月，他曾擔任中國深圳市羅湖區
He served as a juror in the People’s Court in Luohu District, 人 民 法 院 陪 審 員。 於1995年1月 至1997年1
Shenzhen, the PRC from March 2005 to April 2010. From 月，何先生曾任職深圳市物資集團公司（「深
January 1995 to January 1997, Mr. He worked at Shenpu 圳物資」）的聯屬公司深浦公司的總經理。於
Co., Ltd. (深 浦 公 司), an affiliate company of Shenzhen 1993年1月 至1995年1月， 何 先 生 擔 任 深 圳
Material Group Company (深圳市物資集團公司) (“Shenzhen 物資的合營企業淄博勝飛化學建材有限公司
Material”), as general manager. From January 1993 to 的副總經理。1972年12月至1986年7月，何
January 1995, Mr. He was the deputy general manager of 先生擔任寧波市石油閥門廠包括廠長在內若
Zibo Shengfei Chemical Construction Materials Co., Ltd. 干職位，負責品質管理。
(淄博勝飛化學建材有限公司), a joint venture company of
Shenzhen Material. From December 1972 to July 1986,
Mr. He held various positions at Ningbo City Petroleum
Valves Factory (寧波市石油閥門廠) including chief officer,
responsible for quality management.
Mr. He obtained a diploma in industrial enterprise 何先生於1986年7月取得中國浙江廣播電視
management (工業企業管理) from Zhejiang Radio & Television 大 學 工 業 企 業 管 理 文 憑， 並 於1988年12月
University (浙江廣播電視大學) in the PRC in July 1986 and 獲寧波市人事局（現稱為寧波市人力資源和
was awarded the qualification of an assistant economist in 社會保障局）頒授助理經濟師的資格。何先
December 1988 by Ningbo City Personnel Bureau (寧波市人 生於2006年12月亦獲頒羅湖區優秀義工獎。
事局) (now known as Ningbo Municipal Human Resources
and Social Security Bureau (寧 波 市 人 力 資 源 和 社 會 保 障
局)). Mr. He also obtained the Luohu District Outstanding
Volunteer (羅湖區優秀義工) award in December 2006.
2015 年年報 | 蘇創燃氣股份有限公司 15
Profile of Directors and Senior Management
董事及高級管理層履歷
Mr. Luk Wai Keung (陸偉強), aged 51, was appointed as 陸偉強先生，51歲，於2015年2月16日獲委
an independent non-executive Director on 16 February 任為本公司獨立非執行董事。陸先生於會計
2015. Mr. Luk has over 19 years of working experience 及金融方面擁有逾19年工作經驗。陸先生自
in the accounting and finance area. Mr. Luk has been the 2015年12月 以 來 一 直 擔 任 聯 交 所 創 業 板 上
executive director of Sun International Resources Limited, 市公司太陽國際資源有限公司（股份代號：
a company listed on the Growth Enterprise Market of 8029）的 執 行 董 事。 陸 先 生 自2013年11月
the Stock Exchange (Stock Code: 8029), since December 至2015年4月擔任福壽園國際集團有限公司
2015. Mr. Luk was the chief financial officer of Fu Shou （聯 交 所 主 板 上 市 公 司， 股 份 代 號：1448）
Yuan International Group Limited, a company listed on 的財務總監。於2011年7月至2013年10月，
the Main Board of the Stock Exchange (Stock Code: 1448), 陸先生擔任俊文寶石國際有限公司（聯交所
from November 2013 to April 2015. Mr. Luk was the chief 創業板上市公司，股份代號：8351）的財務
financial officer of Larry Jewelry International Company 總監，負責整體財務控制及管理。於2007年
Limited, a company listed on the Growth Enterprise 8月至2010年11月，陸先生任職於荷蘭喜威
Market of the Stock Exchange (Stock Code: 8351) from （中國）投資有限公司，出任財務、內部審核
July 2011 to October 2013, responsible for its overall 及業務發展副總裁等多個高級職位。於2006
financial control and management. From August 2007 to 年5月 至2007年6月， 他 擔 任 新 昌 管 理 集 團
November 2010, Mr. Luk worked at SHV (China) Investment 有 限 公 司（聯 交 所 主 板 上 市 公 司， 股 份 代
Company Limited, where he held a number of senior 號：2340）的財務總監，負責整體財務、會
positions, including vice president, in finance, internal 計以及其他企業職能。於1996年1月至2006
audit and business development. From May 2006 to June 年1月，他任職於羅兵咸永道會計師事務所
2007, he served as the chief financial officer of Synergis 進行企業融資範疇的工作。
Holdings Limited, a company listed on the Main Board
of the Stock Exchange (Stock Code: 2340), responsible
for its overall finance, accounting and other corporate
functions. From January 1996 to January 2006, he worked at
PricewaterhouseCoopers in the corporate finance area.
Mr. Luk graduated from the University of Hong Kong with 陸 先 生 於1986年11月 在 香 港 畢 業 於 香 港 大
a Bachelor of Science in Engineering in Hong Kong in 學， 取 得 工 程 學 理 學 學 士 學 位， 並 於1994
November 1986 and obtained a Master Degree in Business 年5月於澳洲新南威爾士大學澳大利亞管理
Administration from the Australian Graduate School of 研究所取得工商管理碩士學位。自2014年1
Management of the University of New South Wales in 月起，他一直為香港會計師公會會員，並自
Australia in May 1994. He has been a member of the Hong 1999年9月起為美國投資管理研究協會的特
Kong Institute of Certified Public Accountants since January 許財務分析師。
2014 and, a Chartered Financial Analyst at the Association
for Investment Management and Research since September
1999.
16 Suchuang Gas Corporation Limited. | Annual Report 2015
Profile of Directors and Senior Management
董事及高級管理層履歷
SENIOR MANAGEMENT 高級管理層
The following table sets out certain information about our 下表列載有關本公司高級管理層於本年報日
senior management personnel as at the date of this annual 期的部份資料：
report:
Name Age Current Position
姓名 年齡 現任職位
Mr. Xu Xihua 60 Deputy general manager of Taicang Natural Gas
徐錫華先生 太倉天然氣副總經理
Mr. Yuan Qing 41 Deputy general manager of Taicang Natural Gas
袁青先生 太倉天然氣副總經理
Mr. Lian Guangyou 64 Chief engineer of Taicang Natural Gas
連廣友先生 太倉天然氣總工程師
Ms. Huang Hui 47 Chief financial officer of Taicang Natural Gas
黃慧女士 太倉天然氣財務總監
Mr. Ng Chi Kit 42 Chief financial officer and company secretary of
the Company
吳智傑先生 本公司財務總監兼公司秘書
Mr. Zhou Jihui 53 Deputy general manager of the Company
周繼輝先生 本公司副總經理
2015 年年報 | 蘇創燃氣股份有限公司 17
Profile of Directors and Senior Management
董事及高級管理層履歷
Senior Management
Mr. Xu Xihua (徐錫華), aged 60, joined the Group in May 徐錫華先生，60歲，在2002年5月加入本集
2002 and is a deputy general manager of Taicang Natural 團，為太倉天然氣副總經理，負責本集團的
Gas, responsible for sales and marketing of our Group. 銷 售 和 營 銷 工 作。 在 加 入 本 集 團 之 前， 徐
Prior to joining the Group, Mr. Xu gained experience in 先生任職於太倉蘇創管道液化氣工程有限公
operational management of natural gas enterprise from his 司，從中累積經營管理天然氣企業的經驗。
employment at Taicang Suchuang Pipeline Liquified Gas 1999年1月 至2002年4月， 他 擔 任 該 公 司 經
Engineering Company Limited (太 倉 蘇 創 管 道 液 化 氣 工 程 理一職，負責運營、安全、基建和管道液化
有 限 公 司), where he was a manager from January 1999 氣供應的整體管理工作。1992年8月至1997
to April 2002, responsible for the overall management of 年10月， 徐 先 生 擔 任 蘇 州 市 蘇 創 實 業 集 團
operations, safety, infrastructures and the supply of piped 公司（現稱蘇創集團）企保及基建科長，負
liquified gas. From August 1992 to October 1997, Mr. Xu 責公司內部管理、保安、基建和物業保養。
was the chief officer of the enterprise safety division and 1972年12月 至1986年12月， 徐 先 生 被 蘭 州
the infrastructures division (企 保 及 基 建 科 長) of Suzhou 鐵路局聘為通信工，其後升任工長。
Suchuang Industrial Group Company (蘇 州 市 蘇 創 實 業 集
團公司) (now known as Suchuang Group), where he was
responsible for the internal management and security,
infrastructure and property maintenance of the company. Mr.
Xu was employed as a telecommunications worker and later
promoted to the foreman at Lanzhou Railway Bureau from
December 1972 to December 1986.
Mr. Xu graduated from the Correspondence Institute 徐先生透過遙距學習計劃，在1990年6月畢
Affiliated to the Party School of the Central Committee of 業於中國中共中央黨校附設函授學校經濟管
the CPC (中共中央黨校附設函授學校) in the PRC through its 理 專 業。 他 自2002年12月 起 一 直 是 蘇 州 人
distance learning programme in June 1990 specializing in 力資源局認證技術員，並自1991年7月起出
economics management. He has been a certified technician 任中國鐵道部助理政工師。另外，徐先生在
of Suzhou Human Resources Bureau since December 2002 1990年3月獲蘭州鐵路局授予先進生產（工
and a certified assistant government relations advisor (助理政 作）者稱號，並在1999年6月獲得太倉市優
工師) of the Ministry of Railway of the PRC since July 1991. 秀共產黨員稱號。
In addition, Mr. Xu received the Advanced Productivity
Worker award (先進生產(工作)者) from the Lanzhou Railway
Bureau in March 1990 and the Taicang Outstanding
Communist Party Member award in June 1999.
18 Suchuang Gas Corporation Limited. | Annual Report 2015
Profile of Directors and Senior Management
董事及高級管理層履歷
Mr. Yuan Qing (袁青), aged 41, joined the Group in August 袁 青 先 生，41歲， 在2004年8月 加 入 本 集
2004 and is a deputy general manager of Taicang Natural 團，為太倉天然氣副總經理，負責監督生產
Gas, responsible for overseeing the operation of the 部門的運作。袁先生擁有豐富的管理經驗。
production department. Mr. Yuan has extensive management 袁先生在2004年8月加入太倉天然氣擔任生
experience. He joined Taicang Natural Gas in August 2004 產科經理，負責燃氣供應服務和調度、製造
as a manager of the production division, responsible for gas 運營和安全管理，並在2006年7月升任副總
supply service and scheduling, manufacturing operations 經理。在加入本集團之前，袁先生在2004年
and safety management, and was promoted to deputy 1月至7月擔任蘇創集團辦公室主任，負責內
general manager in July 2006. Prior to joining the Group, 部運作、監管合規及外部關係。於1993年至
Mr. Yuan was head of general office of Suchuang Group 2004年，袁先生在北京軍區中國人民解放軍
from January to July 2004, responsible for internal operation, 服役，退役時軍階為連長。1999年7月，他
regulatory compliance and external relationships. From 畢業於中國人民解放軍國際關係學院，主修
1993 to 2004, Mr. Yuan served in the People’s Liberation 光學情報終端處理，並透過遙距學習計劃於
Army in Beijing Military Region (北京軍區) and retried from 2001年12月 畢 業 於 中 國 中 共 中 央 黨 校 函 授
the People’s Liberation Army with the rank of captain. He 學院，主修法律。他於2009年6月獲得工程
graduated from China People’s Liberation Army International 師資格。
Relations College (中 國 人 民 解 放 軍 國 際 關 係 學 院) in July
1999 specialising in Optic Intelligence Terminal Processing
(光學情報終端處理) and from Correspondence Institute of
the Party School of the Central Committee of the CPC (中共
中央黨校函授學院) in the PRC specialising in law through
its distance learning programme in December 2001. He was
awarded the qualification of engineer in June 2009.
Mr. Lian Guangyou (連廣友), aged 64, joined the Group 連廣友先生，64歲，在2002年5月加入本集
in May 2002 and is the chief engineer of Taicang Natural 團，為太倉天然氣總工程師，負責整體技術
Gas, responsible for its general technology and engineering 和工程工作。連先生在2002年5月加入太倉
work. Mr. Lian joined Taicang Natural Gas in May 2002 as 天然氣擔任總工程師，負責設計天然氣管道
chief engineer, responsible for designing the construction 網 絡 的 建 設。 連 先 生 擁 有25年 管 理 運 營 大
of natural gas pipeline networks. Mr. Lian has 25 years of 型油氣企業的經驗。在加入本集團之前，連
experience in the management and operations of large oil 先 生 在1992年1月 至2002年3月 先 後 擔 任 中
and gas enterprises. Prior to joining the Group, Mr. Lian 原石油公司乙烯廠高級工程師和主管，負責
was a senior engineer and later promoted to the head of 管 理 建 設 項 目 和 生 產。1984年10月 至1991
Zhongyuan Petroleum Company Ethylene Plant (中原石油 年12月，連先生擔任中原油田天然氣公司濮
公司乙烯廠) from January 1992 to March 2002, responsible 城氣體處理廠工程師，其後獲升任為主管，
for managing construction projects and production. From 負責監督天然氣淨化及壓縮以及廠房的整體
October 1984 to December 1991, Mr. Lian was an engineer 管 理。1976年9月 至1984年9月， 連 先 生 擔
and later promoted to the head of Zhongyuan Oil Field 任長慶油田技術員，其後獲升任為助理工程
Gas Company Pucheng Gas Processing Plant (中 原 油 田 師， 負 責 操 作 常 減 壓 蒸 餾 技 術。 連 先 生 在
2015 年年報 | 蘇創燃氣股份有限公司 19
Profile of Directors and Senior Management
董事及高級管理層履歷
1976年8月於中國畢業於石油大學（現稱中
天 然 氣 公 司 濮 城 氣 體 處 理 廠), responsible for overseeing
the purification and compression of natural gas and 國石油大學），獲得煉油學士學位。另外，
overall management of the plant. From September 1976 他 在1995年12月 獲 中 國 石 油 天 然 氣 總 公 司
to September 1984, Mr. Lian was a technician and later （現稱中國石油天然氣集團公司）認證為高級
promoted to an assistant engineer at Chongqing Oil Field 工程師。
(長慶油田), responsible for implementation of atmospheric
and vacuum distillation technology. Mr. Lian graduated from
University of Petroleum (石油大學) (now known as China
University of Petroleum (中國石油大學)) in the PRC in August
1976 with a bachelor’s degree in oil refining. In addition,
he was certified as a senior engineer by China National
Petroleum Company (中國石油天然氣總公司) (now known as
China National Petroleum Corporation) in December 1995.
Ms. Huang Hui (黃慧), aged 47, joined the Group in November 黃 慧 女 士，47歲， 在2010年11月 加 入 本 集
2010 and is the chief financial officer of Taicang Natural 團， 為 太 倉 天 然 氣 財 務 總 監， 負 責 本 集 團
Gas, responsible for the overall financial management of 的整體財務管理工作。黃女士擁有豐富的財
our Group. Ms. Huang has extensive experience in financial 務管理經驗。在加入本集團之前，黃女士在
management. Prior to joining the Group, Ms. Huang gained 2009年9月至2010年10月於湖北紐蘭投資有
her financial management experience at Niulan Investment 限 公 司 任 職、 在2002年3月 至2009年8月 於
Co., Ltd. Hubei (湖北紐蘭投資有限公司) from September 武 漢 三 代 科 技 有 限 公 司 任 職、 在1998年11
2009 to October 2010, Wuhan Third Generation Technology 月至2002年2月於上海斯米克建材有限公司
Co., Ltd. (武漢三代科技有限公司) from March 2002 to August 任職以及在1995年1月至1998年10月於武漢
2009, Shanghai CIMIC Construction Materials Co., Ltd. (上海 金博萊商貿有限公司任職，累積財務管理經
斯米克建材有限公司) from November 1998 to February 2002 驗。黃女士在1995年6月畢業於中國中南財
and Wuhan Jinbolai Commerce and Trade Co., Ltd. (武漢金 經 大 學， 獲 得 會 計 學 士 學 位。 她 於2002年
博萊商貿有限公司) from January 1995 to October 1998. Ms. 5月獲中國財政部頒授高級會計師的資格認
Huang graduated from Zhongnan University of Economics 證。
(中南財經大學) in the PRC in June 1995 with bachelor’s
degree in accounting. She was awarded the qualification of
a certified senior accountant of the Ministry of Finance of
the PRC in May 2002.
20 Suchuang Gas Corporation Limited. | Annual Report 2015
Profile of Directors and Senior Management
董事及高級管理層履歷
Mr. Ng Chi Kit (吳智傑), aged 42, is the chief financial 吳 智 傑 先 生，42歲， 為 本 公 司 財 務 總 監 兼
officer and the company secretary of the Company, 公 司 秘 書， 負 責 監 督 本 集 團 的 財 務 及 會 計
responsible for the oversight of the Group’s financial and 運 作， 以 及 公 司 秘 書 及 內 部 監 控 職 務。 吳
accounting operations, as well as company secretarial 先 生 於 會 計 及 核 數 方 面 擁 有 逾16年 經 驗。
and internal control function. Mr. Ng has over 16 years of 自2010年12月 起， 吳 先 生 擔 任 超 威 動 力 控
experience in accounting and auditing. Since December 股 有 限 公 司（聯 交 所 主 板 上 市 公 司， 股 份
2010, Mr. Ng has been a non-executive director and a 代號：951）的非執行董事兼審核委員會成
member of the audit committee of Chaowei Power Holdings 員， 負 責 監 督 財 務 管 理 及 報 告。 於2010年
Limited, a company listed on the Main Board of the Stock 12月 至2013年10月， 吳 先 生 擔 任 一 家 私 人
Exchange (Stock Code: 951), responsible for oversight of 公司的財務總監，該公司在中國從事批發農
the financial management and reporting. From December 產 品 市 場 業 務。 於2010年1月 至2010年12
2010 to October 2013, Mr. Ng served as the chief financial 月，他擔任超威動力控股有限公司的財務總
officer of a private company which is engaged in wholesale 監及公司秘書，負責監督財務及會計運作、
agricultural produce markets in the PRC. From January 公司秘書及內部監控職務。於2000年3月至
2010 to December 2010, he served as the chief financial 2009年12月， 吳 先 生 任 職 於 安 永 會 計 師 事
officer and the company secretary of Chaowei Power 務 所 保 證 顧 問 商 業 服 務 部， 並 於2006年10
Holdings Limited, responsible for oversight of financial and 月 至2009年11月 擔 任 安 永 會 計 師 事 務 所 高
accounting operations, company secretarial and internal 級經理。
control function. From March 2000 to December 2009, Mr.
Ng worked in the Assurance and Advisory Business Services
Department of Ernst & Young and was a senior manager of
Ernst & Young from October 2006 to November 2009.
Mr. Ng graduated from the Hong Kong Polytechnic 吳 先 生 於1997年11月 在 香 港 畢 業 於 香 港 理
University in Hong Kong with a Bachelor of Arts in 工大學，取得會計文學學士學位。吳先生自
Accountancy in November 1997. Mr. Ng has been an 2003年1月起一直為香港會計師公會會員，
associate member of Hong Kong Institute of Certified Public 並自2006年6月起一直為特許公認會計師公
Accountants since January 2003 and a fellow member of the 會資深會員。
Association of Chartered Certified Accountants since June
2006.
2015 年年報 | 蘇創燃氣股份有限公司 21
Profile of Directors and Senior Management
董事及高級管理層履歷
Mr. Zhou Jihui (周繼輝), aged 53, joined the Group in April 周繼輝先生，53歲，在2014年4月加入本集
2014 and is the deputy general manager of the Company, 團，為本公司副總經理，負責制定本集團的
responsible for the Group’s strategic development planning 策略性發展計劃及管理本集團的建設項目。
and managing the Group’s construction projects. Prior 在加入本集團前，周先生於城市燃氣領域累
to joining the Group, Mr. Zhou has gained extensive 積 了 豐 富 經 驗。1985年7月 至2009年3月，
experience in the field of urban gas. From July 1985 to 周先生任職於中國市政工程西南設計研究總
March 2009, Mr. Zhou worked at Southwest Municipal 院有限公司，出任多個職務，包括助理工程
Engineering Design & Research Institute of China (中國市 師、工程師、高級工程師及總燃氣工程師，
政工程西南設計研究總院有限公司) where he held various 負責城市燃氣設計、諮詢及技術管理。2009
positions including assistant engineer, engineer, senior 年3月 至2012年8月， 周 先 生 任 職 於 中 石 油
engineer and chief gas engineer, responsible for urban gas 昆侖天然氣利用有限公司，出任多個職務，
design, consultation and technology management. From 包括壓縮天然氣技術總監，負責壓縮天然氣
March 2009 to August 2012, Mr. Zhou was at PetroChina 工程技術管理；工程技術處處長，負責工程
Kunlun Natural Gas Usage Company Limited (中 石 油 昆 技術運作的整體管理；及科技資訊處處長，
侖 天 然 氣 利 用 有 限 公 司) where he held various positions 負責技術及科技資訊管理。周先生在1985年
including CNG chief technology officer responsible for 7月於中國重慶建築工程學院（現稱重慶大
CNG engineering and technology management, the director 學）取得城市燃氣熱能供應工程學士學位。
of the engineering technology department responsible for 周 先 生 在1997年12月 獲 得 高 級 工 程 師 資
the overall management of engineering and technology 格，自2011年9月及2011年10月起分別為全
operations, and the director of the information technology 國氣瓶標準化技術委員會車用高壓燃料氣瓶
department responsible for technology and information 分技術委員會會員及中國土木工程學會燃氣
technology management. Mr. Zhou obtained a bachelor’s 分會壓縮天然氣專業委員會會員。
degree in urban gas energy supply engineering (城市燃氣
熱能供應工程) from Chonqing Institute of Architecture and
Engineering (重慶建築工程學院) (now known as Chongqing
University (重慶大學)) in the PRC in July 1985. Mr. Zhou
has been a certified senior engineer from December 1997
and a member of the Subcommittee of High Pressure Fuel
Gas Cylinders for Automobile of the National Gas Cylinder
Standardisation Technical Committee (全國氣瓶標準化技術
委員會車用高壓燃料氣瓶分技術委員會) and the Professional
Committee of Compressed Natural Gas of the China Gas
Society (中國土木工程學會燃氣分會壓縮天然氣專業委員會)
since September 2011 and October 2011, respectively.
22 Suchuang Gas Corporation Limited. | Annual Report 2015
Management Discussion and Analysis
管理層討論及分析
INDUSTRY OVERVIEW 行業概覽
In 2015, the global economy was still in a slow recovery 2015年， 國 際 經 濟 形 勢 風 雲 變 化， 大 宗 商
due to changing international economic environment, a 品價格暴跌、美聯儲加息、歐債危機持續，
slump in commodity prices, the increase in interest rate by 全球經濟仍處在緩慢復甦軌道。與此同時，
the Federal Reserve and the sustained European debt crisis. 中國經濟向「新常態」轉型，經濟增速有所
At the same time, the Chinese economy was evolving to a 放緩，但經濟長期向好的基本面沒有變，支
“New Normal”. Although the economic growth was slowing 撐經濟持續增長的基礎和條件保持良好。年
down, fundamentals for long-term economic growth did not 內，國內天然氣行業在經濟「新常態」下增
change, while foundations and conditions for sustainable 速有所放緩，但伴隨著中國經濟增長結構和
economic growth were kept in a good situation. During the 能源結構的持續優化，使用天然氣的節能減
year, in the context of the “New Normal” of economy, the 排效益已初步顯現，中國已將繼續實施天然
growth in the natural gas sector in China has slowed down. 氣、電力替代煤炭、石油等化石能源，逐步
However, with the constant optimization of the economic 提高天然氣消費比重列入「十三五」能源發
growth structure and energy structure in China, natural gas 展目標，天然氣行業的發展前景將保持長期
began to present its benefits of energy saving and emission 穩定增長。
reduction, and China will continue to replace fossil energy
such as coal and petroleum with natural gas and electricity,
and has included the gradual increase of the share of natural
gas consumption in its energy development goal for the 13th
Five-Year Plan period. As a result, the natural gas sector has
a prospect of long-term stable development.
During the year, energy price continued to drop, and the 年內，能源價格持續下行，國內市場供求總
supply and demand was generally loose in China, which 體寬鬆，為進一步深化天然氣價格改革提供
provided favorable conditions for China’s further deepening 了有利條件，中國持續推進天然氣價格體制
of natural gas price reform. The PRC Government has 改革及市場化進程。中華人民共和國國家發
consistently promoted the reform of natural gas price 展和改革委員會（「國家發改委」）於2015年
system and marketisation process. On 1 April 2015, the 4月1日正式將非居民用存量氣和增量氣門站
National Development and Reform Commission of the 價格併軌，全國各省份非居民用增量氣最高
PRC (“NDRC”) officially synchronized the gateway station 門站價格每立方米降低人民幣0.44元，非居
price of stock natural gas and incremental natural gas for 民用存量氣最高門站價格每立方米提高人民
non-residential usage, thus the maximum gateway station 幣0.04元。2015年11月20日 起， 國 家 發 改
price of incremental natural gas for non-residential usage 委將各省份非居民用氣最高門站價格每立方
of all provinces decreased by RMB0.44/m 3 , while the 米降低人民幣0.7元，同時提高非居民用氣
maximum gateway station price of stock natural gas for non- 價格市場化程度，將非居民用氣由目前實行
residential usage increased by RMB0.04/m 3 . The NDRC 最高門站價格管理改為基準門站價格管理。
reduced the maximum gateway station price of natural gas 降低後的門站價格作為基準門站價格，供需
2015 年年報 | 蘇創燃氣股份有限公司 23
Management Discussion and Analysis
管理層討論及分析
for non-residential usage of all provinces by RMB0.7/m 3 雙方可以按基準門站價格為基礎，在下浮不
effective from 20 November 2015, meanwhile improved the 限、上浮20%的範圍內協商確定具體門站價
marketisation process of natural gas price for non-residential 格。這意味著進一步放鬆天然氣價格管制，
usage, and changed the existing maximum gateway station 增加價格彈性，為供需雙方帶來更多自主協
price management into the standard gateway station price 商價格的空間，進而有利於激發天然氣市場
management. The lowered gateway station price shall 活力。
be the standard gateway station price, and the specific
gateway station price may be negotiated by the supplier and
purchaser based on the standard gateway station price within
the scope of no restriction on lower limit and a upper limit
of 20%. This signified a further deregulation of natural gas
price and increased gas price elasticity, providing a greater
room for both the supplier and purchaser to negotiate price,
which may in turn to stimulate the vitality in the natural gas
market.
The gradual promotion of marketisation reform of natural 天然氣價格市場化改革的逐步推進，有利於
gas price will help to reduce the production cost of 減輕下游用氣企業的生產成本，並有利於加
downstream enterprises for usage of natural gas, and 快天然氣作為清潔能源的推廣利用，符合國
promote the application and usage of natural gas as a 家節能減排的整體發展方向。年內，天然氣
clean energy, which is in line with the overall development 燃料動力系統運用於汽車、船舶、海船等交
direction of energy saving and emission reduction. During 通工具的「油改氣」試點仍在推進，天然氣
the year, the PRC Government continued to advance the 管道，天然氣加氣站等配套設施網絡進一步
pilot scheme of “Coal to Gas” in transportation vehicles 完善。與此同時，由於能源利用效率高，綠
such as automobiles, ships and vessels as a natural gas 色低碳的特點，天然氣分佈式能源，天然氣
fuel power system, while the supporting facilities and 發電成為清潔能源熱點話題。國家發展改革
networks such as gas pipes and gas refuelling stations 委、能源局、工業和信息化部於2016年2月
were further improved. Meanwhile, in view of features of 共同發佈了《關於推進「互聯網+」智慧能源
higher energy utilization efficiency, green protection and 發展的指導意見》，鼓勵發展天然氣分佈式
lower carbon emission, natural gas distributed energy and 能源，並推進建設以智慧電網為基礎，與熱
gas-fired generation become hot topics for clean energy. 力管網、天然氣管網、交通網絡等多種類型
The NDRC, National Energy Administration and Ministry 網絡互聯互通，多種能源形態協同轉化、集
of Industry and Information Technology jointly issued the 中式與分佈式能源協調運行的綜合能源網
Guiding Opinions on Promoting the Internet+ and Smart 絡。
Energy Development in February 2016, aiming to encourage
the development of natural gas distributed energy and
promoting the construction of the integrated energy network
to inter connects with heat-supply pipe network, natural gas
pipe network and transportation network with smart power
grid as the basis, as well as synergized conversion of various
forms of energy, synergized operation of centralized energy
and distributed energy.
24 Suchuang Gas Corporation Limited. | Annual Report 2015
Management Discussion and Analysis
管理層討論及分析
BUSINESS OVERVIEW 業務概覽
The Group is the dominant piped natural gas operator in 本集團為位於中國江蘇省蘇州太倉市的主要
Taicang City, Suzhou, Jiangsu Province, the PRC, with an 管道天然氣運營商，根據特許經營權擁有專
exclusive right under the concession to sell and transmit 屬權利向運營地區的用戶銷售及輸送管道天
piped natural gas to users in the operating area for an initial 然 氣， 初 始 年 期 為30年 至2043年8月31日
term of 30 years ending 31 August 2043. As at 31 December 止。 截 至2015年12月31日， 本 集 團 的 天 然
2015, our natural gas pipeline network totalling 561.8 km 氣管道網絡全長561.8公里（包括477.2公里
(comprising 477.2 km of completed pipelines and 84.6 km 已完成管道及84.6公里在建管道，覆蓋太倉
of pipelines under construction, and covering the major 市內各主要區域），按長度計已覆蓋太倉市
districts in Taicang City) had already covered over 90% 天然氣管道網絡90%以上。
(in terms of length) of the natural gas pipeline network in
Taicang City.
Sale and transmission of natural gas business
Taicang City, our main operating area, is a major industrial 本集團的主要業務經營地區太倉市為江蘇省
county-level city in Jiangsu Province, and is adjacent to 主要的工業縣級市之一，鄰近華東如蘇州、
affluent cities in eastern China, such as Suzhou, Kunshan, 昆山、常熟及上海等富裕城市，擁有大量工
Changshu and Shanghai, with a substantial industrial and 業 及 商 業 用 戶。 截 至2015年12月31日， 本
commercial user base. As at 31 December 2015, the Group 集團的工商業用戶數量為537戶，居民用戶
had 537 commercial and industrial users, and 159,644 數量為159,644戶。年內，本集團向用戶的
residential users. During the year, sale of natural gas to our 售氣量合計達到213.1百萬立方米，較去年
users amounted to a total of 213.1 million m3, representing 略 微 下 降4.5%。 於2015年， 本 集 團 來 自 銷
a slight decrease of 4.5% as compared with last year. In 售 及 輸 送 天 然 氣 業 務 產 生 的 收 入 較2014年
2015, revenue generated from our sale and transmission of 約人民幣689.6百萬元減少2.2%至約人民幣
natural gas business decreased by 2.2% to approximately 674.6百 萬 元， 佔 本 集 團 總 收 入 的84.8%。
RMB674.6 million from approximately RMB689.6 million 該減少主要由於年內的天然氣銷售量小幅下
in 2014, which accounted for 84.8% of the Group’s total 降所致。
revenue. Such decrease was mainly due to a slight decrease
in sales volume of natural gas during the year.
Construction and connection of gas pipelines
business
As part of the Group’s business, the Group constructs and 天然氣管道建設及接入為本集團業務的一部
installs urban gas pipeline networks and connects them 份， 本 集 團 會 建 設 和 安 裝 城 市 燃 氣 管 道 網
to the end-user pipelines for property developers and new 絡，並為物業開發商和新工商業用戶把網絡
commercial and industrial users. During the year, revenue 接 入 其 物 業 的 終 端 用 戶 管 道。 年 內， 來 自
generated from natural gas pipeline construction amounted 天然氣管道建設的收入為人民幣117.4百萬
to RMB117.4 million and accounting for 14.8% of the total 元， 較2014年 同 期 人 民 幣92.6百 萬 元 增 加
revenue for the year, representing an increase of 26.8% 26.8%，佔年內總收入的14.8%。該增加主
from RMB92.6 million of the corresponding period of 2014. 要由於年內已竣工項目數量增加所致。
Such increase was mainly due to the increase in number of
projects completed during the year.
2015 年年報 | 蘇創燃氣股份有限公司 25
Management Discussion and Analysis
管理層討論及分析
FINANCIAL OVERVIEW 財務概覽
Revenue
Our total revenue was increased by 1.3% from RMB785.6 我們的總收入由2014年的人民幣785.6百萬
million in 2014 to RMB795.6 million in 2015. The increase 元 增 加1.3%至2015年 的 人 民 幣795.6百 萬
was mainly attributable to the increase in revenue from 元。增加主要由於年內天然氣管道建設及接
construction and connection of gas pipelines during the 入的收入增加。
year.
Gross profit
Our gross profit was increased by 5.5% from RMB190.0 我們的毛利由2014年的人民幣190.0百萬元
million in 2014 to RMB200.4 million in 2015. The increase 增加5.5%至2015年的人民幣200.4百萬元。
was primarily due to the increase in gross profit from 增加乃主要由於天然氣管道建設及接入業
construction and connection of gas pipelines businesses. The 務的收入產生的毛利增加。本集團的毛利率
increase in the Group’s gross profit margin from 24.2% to 由24.2%增加至25.2%乃主要由於年內毛利
25.2% was primarily due to the slight increase in gross profit 率較高的新住宅項目貢獻的收入增加，導致
margin of construction and connection of gas pipelines 天然氣管道建設及接入業務的毛利率略微上
business as a result of more revenue contributed from new 升。
residential projects with a higher gross profit margin during
the year.
Other income and gains
Other income and gains increased by 233.6% from RMB10.0 其他收入及收益由2014年的人民幣10.0百萬
million in 2014 to RMB33.2 million in 2015, primarily 元 增 加233.6%至2015年 的 人 民 幣33.2百 萬
due to the increase in bank interest income arising from an 元，主要由於上市後2015年的銀行存款平均
average increase in bank deposits in 2015 after listing of the 增加帶來的銀行利息收入增長而主要導致的
Company, government grants received and foreign exchange 增加、收到政府補貼及匯兌收益。
gain.
Administrative expenses
Our administrative expenses increased by 47.4% from 我 們 的 行 政 開 支 由2014年 的 人 民 幣27.2百
RMB27.2 million in 2014 to RMB40.1 million in 2015, was 萬元增加47.4%至2015年的人民幣40.1百萬
mainly due to the increase in legal and professional fees and 元，乃主要由於法律及專業費用以及員工成
staff costs. 本增加。
Finance costs
Our finance costs decreased by 69.4% from RMB19.0 我 們 的 融 資 成 本 由2014年 的 人 民 幣19.0百
million in 2014 to RMB5.8 million in 2015. The decrease 萬 元 減 少69.4%至2015年 的 人 民 幣5.8百 萬
was primarily due to the decrease in average borrowing 元。減少主要由於2015年的平均借款結餘減
balances in 2015. 少。
26 Suchuang Gas Corporation Limited. | Annual Report 2015
Management Discussion and Analysis
管理層討論及分析
Share of profits of associates
Our share of profits of associates decreased by 5.5% from 我們分佔聯營公司的溢利由2014年的人民幣
RMB4.9 million in 2014 to RMB4.7 million in 2015. The 4.9百 萬 元 減 少5.5%至2015年 的 人 民 幣4.7
decrease was mainly attributable to the slight decrease 百萬元。減少乃主要由於我們的聯營公司於
in sales of pipeline natural gas business of our associated 2015年管道天然氣業務銷售略微減少。
company in 2015.
Income tax expense
Our income tax expense increased by 24.3% from RMB37.6 我們的所得稅開支由2014年的人民幣37.6百
million in 2014 to RMB46.7 million in 2015, primarily 萬元增加24.3%至2015年的人民幣46.7百萬
attributable to our increased taxable income for the year 元，主要由於我們於2015年的應課稅收入增
2015. Our effective tax rate remained stable at 24.4% and 加。 我 們 的 實 際 稅 率 於2014年 及2015年 維
25.2% in 2014 and 2015 respectively. 持穩定，分別為24.4%及25.2%。
Profit attributable to owners of the parent
In 2015, profit attributable to owners of the parent 於2015年， 母 公 司 擁 有 人 應 佔 溢 利 約 為 人
amounted to approximately RMB138.6 million, representing 民 幣138.6百 萬 元， 較2014年 的 約 人 民 幣
an increase of approximately 19.1% over approximately 116.4百萬元增加約19.1%。
RMB116.4 million for 2014.
Liquidity and Financial Resources
As at 31 December 2015, the Group had net current assets 於2015年12月31日， 本 集 團 的 流 動 資 產 淨
of approximately RMB279,596,000 (31 December 2014: 額 約 為 人 民 幣279,596,000元（2014年12月
net current liabilities of approximately RMB57,592,000) 31日： 流 動 負 債 淨 額 約 人 民 幣57,592,000
of which cash and cash equivalents were approximately 元）， 其 中 現 金 及 現 金 等 價 物 約 為 人 民 幣
RMB445,389,000 (31 December 2014: approximately 445,389,000元（2014年12月31日： 約 人 民
RMB125,377,000). Total borrowings were approximately 幣125,377,000元）。 借 款 總 額 約 為 人 民 幣
RMB60,000,000 (31 December 2014: approximately 60,000,000元（2014年12月31日： 約 人 民
RMB120,000,000). The amount of bank borrowings as at 幣120,000,000元）。 於2015年12月31日，
31 December 2015 were denominated in RMB and bore 銀 行 借 款 金 額 均 以 人 民 幣 列 值， 按 年 利 率
interest at 6.77% per annum and were not repayable within 6.77%計息及毋須於一年內償還。
one year.
2015 年年報 | 蘇創燃氣股份有限公司 27
Management Discussion and Analysis
管理層討論及分析
As at 31 December 2015, the Group’s current ratio (current 於2015年12月31日，本集團的流動比率（流
assets/current liabilities) was 1.96 (31 December 2014: 動 資 產 ╱ 流 動 負 債）為1.96（2014年12月
0.81) and gearing ratio (total borrowings/total assets) was 31日：0.81）及資產負債比率（借款總額 ╱
approximately 4.4% (31 December 2014: approximately 總 資 產）約 為4.4%（2014年12月31日： 約
12.4%). The Group has sufficient cash and available banking 12.4%）。本集團有足夠現金及可用銀行融
facilities to meet its commitments and working capital 資應付其承擔及營運資金需要。穩健的現金
requirements. This strong cash position enables the Group 狀況使本集團得以探求潛在的投資及業務發
to explore potential investment and potential business 展機遇，藉以在中國拓展其業務。
development opportunities to expand its business in China.
Exchange Rate Fluctuation Risk
As all of the Group’s businesses were situated in the 由於本集團於中國經營其所有業務，其絕大
PRC, substantially all of its income and expenses were 部份收入及開支乃以人民幣列值，因而概無
denominated in RMB, therefore, there were no significant 面臨有關外匯波動的重大風險。本集團將密
risk relating to exchange fluctuation. The Group will closely 切監察市場的息率及匯率，並於有需要時採
monitor the interest rate and exchange rate of the market 取適當的應對措施。
and make appropriate responses when necessary.
Contingent Liabilities
The Group did not have any significant contingent liabilities 於2015年12月31日， 本 集 團 並 無 任 何 重 大
as at 31 December 2015 (31 December 2014: Nil). 或然負債（2014年12月31日：無）。
Charge on Assets
At the end of the reporting period, certain of the Group’s 於報告期末，本集團已抵押若干資產以取得
assets were pledged to secure banking facilities granted to 授予本集團的銀行融資。於各報告期末，本
the Group. The aggregate carrying amounts of the assets 集團已抵押資產的賬面總值如下：
of the Group pledged at the end of each of the reporting
periods are as follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Property, plant and equipment 物業、廠房及設備 127,177 130,319
Prepaid land lease payments 預付土地租賃款項 4,423 4,522
28 Suchuang Gas Corporation Limited. | Annual Report 2015
Management Discussion and Analysis
管理層討論及分析
Capital Commitments
The Group had the following capital commitments at the 本集團於年末的資本承擔如下：
end of the year:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Approved, but not contracted for: 已審批但未訂約：
Plant and machinery 廠房及機器 98,834 –
The Group will utilise the net proceeds from the global 本集團會利用全球發售所得的款項淨額支付
offering to finance the capital commitments. 資本承擔。
Human Resources and Employees’ Remuneration
As at 31 December 2015, the Group employed a total of 於2015年12月31日， 本 集 團 在 中 國 及 香 港
195 (31 December 2014: 152) staff members in the PRC and 僱 用 合 共195名 員 工（2014年12月31日：
Hong Kong. 152名）。
During the year under review, the total cost of employees 於 回 顧 年 度 內， 僱 員 成 本 總 額 約 為 人 民 幣
amounted to approximately RMB25.6 million. The Group 25.6百萬元。本集團務求透過向管理層及專
sought to further strengthen staff training by offering focused 業技術人員提供針對性的培訓課程，以及向
training programmes and study tours to management and 員工發放政府有關配送及銷售管道天然氣業
professional technical personnel, and disseminating the 務政策的最新資訊，進一步加強對員工的培
latest information of government policy on the distribution 訓。本集團繼續致力提升其員工的專業水準
and sale of piped natural gas business to staff. The Group 及整體素質。本集團亦為其員工提供具競爭
continued to strive for the enhancement of professional 力的薪酬待遇，以鼓勵他們盡心工作，在為
standards and overall qualities of its staff. The Group 客戶服務時盡展才能。
also provided competitive salary packages to its staff,
encouraging them to be fully dedicated to their work and to
leverage their capabilities in serving its customers.
2015 年年報 | 蘇創燃氣股份有限公司 29
Corporate Governance Report
企業管治報告
The Group is committed to maintaining high standards 本集團致力維持高水平的企業管治，以保障
o f c o r p o ra t e g ove r n a n c e t o s a f e g u a r d t h e i n t e r e s t s 股東權益及提升企業價值及問責性。本公司
of shareholders and to enhance corporate value and 自 其 股 份（「股 份」）於2015年3月11日（「上
accountability. The Company has been in compliance with 市日期」）在香港聯合交易所有限公司（「聯
the mandatory code provisions of the Corporate Governance 交所」）上市（「上市」）以來，一直遵守香港
Code (the “CG Code”) contained in Appendix 14 to the 聯合交易所有限公司證券上市規則（「上市規
Rules Governing the Listing of Securities on The Stock 則」）附錄14所載企業管治守則（「企業管治
Exchange of Hong Kong Limited (the “Listing Rules”) since 守則」）的強制性守則條文。本公司的主要企
the listing of the shares of the Company (the “Shares”) (the 業管治原則及常規於本年報內下文概述。
“Listing”) on The Stock Exchange of Hong Kong Limited (the
“Stock Exchange”) on 11 March 2015 (the “Listing Date”).
The key corporate governance principles and practices of
the Company are outlined later in this annual report.
THE BOARD 董事會
Responsibilities
The Board is responsible for the overall leadership of the 董事會負責本集團的整體領導，並監察本集
Group, oversees the Group’s strategic decisions and monitors 團的策略性決定以及監察業務及表現。董事
business and performance. The Board has delegated the 會已向本集團的高級管理層授出本集團日常
authority and responsibility for day-to-day management 管理及營運的權力及責任。為監察本公司事
and operation of the Group to the senior management of 務的特定範疇，董事會已成立三個董事委員
the Group. To oversee particular aspects of the Company’s 會，包括審核委員會（「審核委員會」）、薪酬
affairs, the Board has established three Board committees, 委員會（「薪酬委員會」）及提名委員會（「提
namely the audit committee (the “Audit Committee”), the 名 委 員 會」）（統 稱「董 事 委 員 會」）。 董 事 會
remuneration committee (the “Remuneration Committee”) 已向該等董事委員會授出各職權範圍所載的
and the nomination committee (the “Nomination 責任。
Committee”), (together, the “Board Committees”). The Board
has delegated to the Board Committees responsibilities as
set out in their respective terms of reference.
30 Suchuang Gas Corporation Limited. | Annual Report 2015
Corporate Governance Report
企業管治報告
Board composition
As at the date of this annual report, the Board comprises 於本年報日期，董事會由七名成員組成，包
seven members, consisting of three executive Directors, one 括三名執行董事、一名非執行董事及三名獨
non-executive Director and three independent non-executive 立非執行董事，載列如下：
Directors as set out below:
Executive Directors 執行董事
Mr. Su Aping (Chairman) 蘇阿平先生（主席）
Ms. Zhu Yaying 朱亞英女士
Mr. Du Shaozhou 杜紹周先生
Non-executive Director 非執行董事
Mr. Xu Lei 許雷先生
Independent Non-executive Directors 獨立非執行董事
Mr. Zhou Qingzu 周慶祖先生
Mr. He Junjie 何俊傑先生
Mr. Luk Wai Keung 陸偉強先生
The biographies of the Directors are set out on pages 10 to 各董事的履歷均載於本年報第10至16頁。除
16 of this annual report. Save as disclosed in the biographies 董事履歷所披露者以及蘇阿平先生及朱亞英
of the Directors and that Mr. Su Aping and Ms. Zhu Yaying 女士共同擁有及經營的若干公司外，各董事
have jointly own and operate a number of companies, the 會成員之間及與主席和主要行政人員之間概
Board members do not have any family, financial or business 無任何家族、財務或業務關係。
relationship among themselves, and between the chairman
and the chief executive.
Since the Listing Date and up to the date of this annual 自上市日期起至本年報日期止期間，本公司
report, the Company has been in compliance with the 已遵守上市規則第3.10(1)及3.10(2)條有關委
requirements of Rules 3.10(1) and 3.10(2) of the Listing 任至少三名獨立非執行董事（其中至少一名
Rules relating to the appointment of at least three 獨立非執行董事須擁有適當的專業資格或會
independent non-executive Directors with at least one 計或相關財務管理專業知識）的規定。
independent non-executive Director possessing appropriate
professional qualifications or accounting or related financial
management expertise.
The Company has also complied with the requirement of 本公司亦已遵守上市規則第3.10A條有關委
Rule 3.10A of the Listing Rules relating to the appointment 任至少相當於董事會成員三分之一的獨立非
of independent non-executive Directors representing at least 執行董事的規定。
one-third of the Board.
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The Company has received the annual confirmation from 由於本公司已獲各獨立非執行董事根據上市
each of the Independent Non-executive Directors on his 規則第3.13條就其獨立性發出年度確認函，
independence pursuant to Rule 3.13 of the Listing Rules and 故本公司認為彼等均為獨立人士。
the Company considers each of them to be independent.
Board meeting
The Board intends to hold board meetings regularly at 董事會擬定期舉行董事會會議，即每年至少
least four times a year at approximately quarterly intervals. 舉行四次會議及大致按季度舉行會議。所有
Notices of not less than fourteen days will be given for all 董事會例行會議通知會於會議舉行前至少十
regular board meetings to provide all Directors with an 四日送呈全體董事，以使彼等能有機會出席
opportunity to attend and include matters in the agenda for 例行董事會會議並於會議議程內加載有關事
regular board meetings. 宜。
Fo r o t h e r B o a r d a n d B o a r d C o m m i t t e e m e e t i n g s , 就其他董事會及董事委員會會議而言，本公
reasonable notice will generally be given. The agenda and 司一般會發出合理通知。議程及相關董事會
accompanying board papers are dispatched to the Directors 文件將於會議召開前至少三日寄予董事或董
or Board Committee members at least three days before the 事委員會成員，以確保彼等有充足時間審閱
meetings to ensure that they have sufficient time to review 有關文件及充分準備出席會議。倘董事或董
the papers and be adequately prepared for the meetings. 事委員會成員未能出席會議，則彼等會獲悉
When Directors or Board Committee members are unable 將予討論的事宜及於會議召開前有機會知會
to attend a meeting, they will be advised of the matters to 主席彼等的意見。
be discussed and given an opportunity to make their views
known to the chairman prior to the meeting.
Minutes of the Board meetings and Board Committee 董事會會議及董事委員會會議的會議記錄
meetings are/will be recorded in sufficient detail to 會 ╱ 將會詳盡記錄，以載入董事會及董事委
include the matters considered by the Board and the Board 員會所考慮的事宜及所達致的決定，包括董
Committee and the decisions reached, including any 事提出的任何問題。各董事會會議及董事委
concerns raised by the Directors. Draft minutes of each 員會會議的會議記錄草擬本於 ╱ 將於會議舉
Board meeting and Board Committee meeting are/will be 行當日後的合理時間內寄送至各董事，以供
sent to the Directors for comments within a reasonable time 彼等提出意見。
after the date on which the meeting is held.
32 Suchuang Gas Corporation Limited. | Annual Report 2015
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Attendance at Board and Board Committee
Meetings
Attendance of each Director at all the Board meetings and 各董事於上市日期起至本年報日期止期間
Board Committee meetings held from the Listing Date up to （「有關期間」）內所舉行的全部董事會會議及
the date of this annual report (the “Relevant Period”) is set 董事委員會會議的出席情況載列如下。本公
out as follows. During the Relevant Period, the Company 司於有關期間內舉行一次股東週年大會。
convened an annual general meeting.
Audit Nomination Remuneration Annual
Board Committee Committee Committee general
meeting meeting meeting meeting meeting
董事會 審核委員會 提名委員會 薪酬委員會 股東
Name of director 董事姓名 會議 會議 會議 會議 週年大會
Executive Directors 執行董事
Mr. Su Aping (Chairman) 蘇阿平先生（主席） 9/9 N/A 不適用 2/2 N/A 不適用 1/1
Ms. Zhu Yaying 朱亞英女士 9/9 N/A 不適用 N/A 不適用 2/2 1/1
Mr. Du Shaozhou 杜紹周先生 9/9 N/A 不適用 N/A 不適用 N/A 不適用 1/1
Non-executive Director 非執行董事
Mr. Xu Lei 許雷先生 9/9 3/3 N/A 不適用 N/A 不適用 1/1
Independent Non-executive 獨立非執行董事
Directors
Mr. Zhou Qingzu 周慶祖先生 9/9 3/3 2/2 2/2 1/1
Mr. He Junjie 何俊傑先生 8/9 3/3 2/2 2/2 1/1
Mr. Luk Wai Keung 陸偉強先生 9/9 3/3 N/A 不適用 N/A 不適用 1/1
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Audit Committee
The Company established the Audit Committee on 16 本公司於2015年2月16日設立審核委員會，
February 2015 with written terms of reference in compliance 其 書 面 職 權 範 圍 乃 遵 照 上 市 規 則 第3.21及
with Rules 3.21 and 3.22 of the Listing Rules and code 3.22條及企業營治守則的守則條文第C.3.3
provision C.3.3 of the CG Code. The Audit Committee 條制定。審核委員會有四名成員，其中三位
has four members, three of them are independent non- 為獨立非執行董事，即周慶祖先生、何俊傑
executive Directors, namely Mr. Zhou Qingzu, Mr. He 先生及陸偉強先生，及其中一位為非執行董
Junjie and Mr. Luk Wai Keung, and one of them is a non- 事，即許雷先生。本公司的獨立非執行董事
executive Director, namely Mr. Xu Lei. Mr. Zhou Qingzu, 周慶祖先生已獲委任為審核委員會主席。陸
the Company’s independent non-executive Director, has 偉強先生擁有上市規則規定的適當專業資
been appointed as the chairman of the Audit Committee. 格。
Mr. Luk Wai Keung possesses the appropriate professional
qualifications required under the Listing Rules.
The primary responsibilities of the Audit Committee are to 審核委員會的主要職責為就委任及罷免外聘
make recommendations to the Board of the appointment 核數師向董事會作出推薦意見、審閱財務報
and removal of the external auditors, review financial 表、檢討及監察本集團財務申報制度及內部
statements and review and supervise the financial reporting 監控程序。審核委員會可獲取獨立專業意見
system and internal control procedures of the Group. The （如有需要），並獲提供充足資源以履行其職
Audit Committee has access to independent professional 責。
advice, if required, and is provided with sufficient resources
to perform its duties.
During the Relevant Period, the Audit Committee held three 於有關期間內，審核委員會舉行三次會議。
meetings. The Audit Committee reviewed with the senior 審核委員會與本公司高級管理層及核數師檢
management and auditors of the Company the accounting 討本集團所采納的會計政策及常規，並討論
policies and practices adopted by the Group and discussed 審計、內部監控系統及財務呈報之事項。審
auditing, the internal control system and financial reporting 核委員會亦審閱本公司的財務報表、本公司
matters. It also reviewed the financial statements of the 截至2015年6月30日止六個月的中期報告及
Company, the Company’s interim report for the six months 本公司截至2015年12月31日止年度的年報。
ended 30 June 2015 and the Company’s annual report for
year ended 31 December 2015.
The attendance of the Audit Committee members at the 審核委員會成員出席上述會議的情況載於上
above meeting is set out in the above section headed 文「董 事 會 及 董 事 委 員 會 會 議 的 出 席 情 況」
“Attendance at Board and Board Committee Meetings”. 一節。
34 Suchuang Gas Corporation Limited. | Annual Report 2015
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Remuneration Committee
The Company established the Remuneration Committee 本公司於2015年2月16日設立薪酬委員會，
on 16 February 2015 with written terms of reference in 其 書 面 職 權 範 圍 乃 遵 照 上 市 規 則 第3.25及
compliance with Rules 3.25 and 3.26 of the Listing Rules 3.26條 以 及 企 業 管 治 守 則 的 守 則 條 文 第
and code provision B.1.2 of the CG Code. The Remuneration B.1.2條 制 定。 薪 酬 委 員 會 有 三 名 成 員， 其
Committee has three members, two of them are independent 中兩位為獨立非執行董事，即何俊傑先生及
non-executive Directors, namely Mr. He Junjie and Mr. Zhou 周慶祖先生，及其中一位為執行董事，即朱
Qingzu, and one of them is an executive Director, namely, 亞英女士。本公司的獨立非執行董事何俊傑
Ms. Zhu Yaying. Mr. He Junjie, the Company’s independent 先生已獲委任為薪酬委員會主席。薪酬委員
non-executive Director, has been appointed as the chairman 會可獲取獨立專業意見（如有需要），並獲提
of the Remuneration Committee. The Remuneration 供充足資源以履行其職責。
Committee has access to independent professional advice,
if required, and is provided with sufficient resources to
perform its duties.
The primary duties of the Remuneration Committee are to 薪酬委員會的主要職責為就本公司董事及高
make recommendations to the Board as to the Company’s 級管理層的薪酬政策及架構，以及為制定薪
policy and structure of the remuneration for the Directors 酬政策設立正式及具透明度的程序向董事會
and senior management and on the establishment of 作出推薦意見。
a formal and transparent procedure for developing
remuneration policy.
The Remuneration Committee will consult with chairman 薪酬委員會將就其他執行董事的薪酬建議徵
of the Board about the remuneration proposals for the other 詢董事會主席的意見。
executive Directors.
During the Relevant Period, the Remuneration Committee 於有關期間，薪酬委員會已舉行兩次會議。
h e l d t w o m e e t i n g s . Th e R e m u n e r a t i o n C o m m i t t e e 薪 酬 委 員 會 已 審 閱 本 公 司 薪 酬 政 策、 董 事
reviewed the remuneration policy of the Company and the 及高級管理層薪酬，並向董事會作出推薦建
remuneration of Directors and senior management and made 議。
recommendation to the Board.
The attendance of the Remuneration Committee members 薪酬委員會成員出席上述會議的情況載於上
at the above meeting is set out in the above section headed 文「董 事 會 及 董 事 委 員 會 會 議 的 出 席 情 況」
“Attendance at Board and Board Committee Meetings”. 一節。
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Nomination Committee
The Company established the Nomination Committee on 16 本公司於2015年2月16日設立提名委員會，
February 2015 with written terms of reference in compliance 其書面職權範圍乃遵照企業管治守則的守則
with code provisions A.5.1 and A.5.2 of the CG Code. The 條文第A.5.1及A.5.2條制定。提名委員會包
Nomination Committee consists of three members, one of 括三名成員，其中一位為執行董事，即蘇阿
them is an executive Director, namely Mr. Su Aping, and two 平先生，及其中兩位為獨立非執行董事，即
of them are independent non-executive Directors, namely 何俊傑先生及周慶祖先生。蘇阿平先生已獲
Mr. He Junjie and Mr. Zhou Qingzu. Mr. Su Aping has been 委任為提名委員會主席。提名委員會可獲取
appointed as the chairman of the Nomination Committee. 專業意見（如有需要），並獲提供充足資源以
The Nomination Committee has access to professional 履行其職責。
advice, if required, and is provided with sufficient resources
to perform its duties.
The primary duties of the Nomination Committee are to 提名委員會的主要職責為檢討董事會的架
review the structure, size and composition of the Board, 構、規模及組成、評估獨立非執行董事的獨
assess the independence of independent non-executive 立性，以及就委任及罷免本公司董事向董事
Directors and to make recommendations to the Board on the 會作出推薦意見。
appointment and removal of Directors of the Company.
In assessing the Board composition, the Nomination 於評核董事會組成時，提名委員會考慮董事
Committee would take into account various aspects set 會 多 元 化 政 策 所 述 的 多 項 範 疇， 包 括 但 不
out in the Board Diversity Policy, including but not limited 限於性別、年齡、文化及教育背景、專業資
to gender, age, cultural and educational background, 格、技能、知識及行業及地區經驗。提名委
professional qualifications, skills, knowledge and industry 員會將討論及協定取得董事會多元化之度量
and regional experience. The Nomination Committee would 目標（倘必要）向董事會推薦予以採納。
discuss and agree on measurable objectives for achieving
diversity on the Board, where necessary, and recommend
them to the Board for adoption.
During the Relevant Period, the Nomination Committee held 於有關期間，提名委員會已舉行兩次會議。
two meetings. The Nomination Committee reviewed the 提名委員會已檢討董事會的組成並向董事會
composition of the Board and made recommendation to the 作出推薦建議。
Board.
The attendance of the Nomination Committee members at 提名委員會成員出席上述會議的情況載於上
the above meeting is set out in the above section headed 文「董 事 會 及 董 事 委 員 會 會 議 的 出 席 情 況」
“Attendance at Board and Board Committee Meetings”. 一節。
36 Suchuang Gas Corporation Limited. | Annual Report 2015
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CORPORATE GOVERNANCE FUNCTION 企業管治職能
The Board is responsible for ensuring that the Company shall 董事會有責任確保本公司設立完善的企業管
establish comprehensive corporate governance practices and 治常規及程序。於有關期間，董事會已：
procedures. During the Relevant Period, the Board has:
(1) established and reviewed the corporate governance (1) 制定並審閱本公司的企業管治政策及常
policies and practices of the Company as well as made 規，並就此作出相關推薦建議；
relevant recommendations;
(2) reviewed and monitored the training and continuous (2) 檢討並監察董事及高級管理層的培訓及
development of the Directors and senior management; 持續發展；
(3) reviewed and monitored the policies and practices of (3) 檢討並監察本公司有關遵守相關法定或
the Company regarding the compliance of relevant 監管規定情況的政策和常規；
legal and regulatory requirements;
(4) established, reviewed and monitored code of conduct (4) 制定、審閱和監察董事和僱員的行為守
for Directors and employees; and 則；及
(5) reviewed as to whether the Company has complied (5) 檢討本公司有否遵守企業管治守則，並
with the CG Code and made necessary disclosures in 於年報內作出所需披露。
the annual report.
This corporate governance report has been reviewed by the 本企業管治報告已經由董事會審閱，以履行
Board in discharge of its corporate governance function. 其企業管治職能。
CHAIRMAN AND CHIEF EXECUTIVE 主席及行政總裁
As required by code provision A.2.1 of the CG Code, the 根據企業管治守則守則條文第A.2.1條的規
roles of chairman and chief executive should be separated 定，主席及行政總裁角色應予以區分及由不
and performed by different individuals. The chairman of 同人士擔任。本公司董事會主席與總經理目
the Board and the general manager of the Company are 前分別由蘇阿平先生及杜紹周先生擔任，為
currently two separate positions held by Mr. Su Aping and 兩個各自具有明確責任的不同職位。董事會
Mr. Du Shaozhou respectively with distinct responsibilities. 主席負責整體策略計劃以及監督本集團的一
The chairman of the Board is responsible for overall strategic 般企業、財務及遵規事宜。總經理主要負責
planning and overseeing the general corporate, financial 作出策略性決定以及本集團的管理。
and compliance affairs of the Group. The general manager is
primarily responsible for the strategic decision making and
the management of the Group.
2015 年年報 | 蘇創燃氣股份有限公司 37
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企業管治報告
NO N - EXECUT IV E DIREC TORS – T E R M OF 非執行董事 － 委任年期
APPOINTMENT
The non-executive Directors (including independent non- 非執行董事（包括獨立非執行董事）並無獲
executive Directors) are not appointed for a specific term of 委以超過三年的特定任期。
more than three years.
DIRECTORS’ SERVICE AGREEMENTS 董事服務協議
Each of the executive Directors has entered into a service 各執行董事已與本公司訂立服務合同，自上
contract with the Company for an initial term of three years 市日期起初步為期三年，直至發出不少於六
commencing from the Listing Date and shall continue 個月的書面通知終止合同。各非執行董事及
thereafter unless terminated by not less than six months’ 獨立非執行董事已與本公司訂立委任函件，
written notice. Each of the non-executive Director and the 自上市日期起為期三年，除非發出三個月書
independent non-executive Directors has entered into a 面通知或在相關委任函件條款所載特定情況
letter of appointment with the Company for a term of three 下終止。
years commencing from the Listing Date unless terminated
by three months’ written notice or in certain circumstances
in accordance with the terms of the relevant letter of
appointment.
None of the Directors who is proposed for re-election at 建議於應屆股東週年大會重選的董事概無與
the forthcoming annual general meeting has any service 本集團訂立任何本集團未支付補償（法定補
agreement which is not determinable by the Group within 償除外）則不可於一年內終止的服務協議。
one year without payment of compensation (other than
statutory compensation).
The rules and procedures governing the appointment, 董事的委任、退任、重選及罷免的規則及程
retirement, re-election and removal of Directors are set out 序乃載於本公司組織章程細則（「組織章程細
in the articles of association of the Company (the “Articles 則」）。提名委員會負責檢討董事會架構、人
of Association”). The Nomination Committee is responsible 數及組成及就董事的委任及重新委任以及繼
for reviewing the Board structure, size and composition and 任計劃向董事會提供推薦建議。
making recommendations to the Board on the appointment
and re-appointment of Directors and succession planning for
Directors.
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企業管治報告
NOMINATION, APPOINTMENT, RETIREMENT 提名、委任、退任及重選
AND RE-ELECTION
In accordance with the Articles of Association, at least one- 根據組織章程細則，當時為數至少三分之一
third of the Directors for the time being (or, if their number 的董事（或如董事人數並非三或三的倍數，
is not three or a multiple of three, then the number nearest 則須為最接近但不少於三分之一的董事人
to, but not less than, one-third) shall retire from office 數）須輪席退任，並合資格於各股東週年大
by rotation and shall be eligible for re-election and re- 會上重選或連任，惟各董事須最少每三年輪
appointment at every annual general meeting provided that 席退任一次，且任何因填補臨時職位空缺而
each Director shall be subject to retirement by rotation at 獲委任或董事會增補的新任董事須在接受委
least once every three years and any new Director appointed 任後的下屆股東週年大會上由股東進行重
to fill a causal vacancy or as an addition to the Board shall 選。
submit himself/herself for re-election by shareholders at the
next annual general meeting after appointment.
DIRECTORS’ AND SENIOR MANAGEMENT’S 董事及高級管理層進行證券交易
SECURITIES TRANSACTIONS
The Company has adopted the “Model Code for Securities 本公司已採納上市規則附錄10所載有關「上
Transactions by Directors of Listed Issuer” (the “Model 市 發 行 人 董 事 進 行 證 券 交 易 的 標 準 守 則」
Code”) set out in Appendix 10 to the Listing Rules as its （「標準守則」），作為其董事及本集團高級管
code of conduct regarding dealings in the securities of 理層（因為彼的職位或僱傭關係，乃有可能
the Company by the Directors and the Group’s senior 持有有關本集團或本公司證券的內幕消息）
management who, because of his/her office or employment, 有關買賣本公司證券的行為守則。
is likely to possess inside information in relation to the
Group or the Company’s securities.
Upon specific enquiry, all the Directors confirmed that they 經過具體詢問後，全體董事確認彼等於有關
had complied with the Model Code during the Relevant 期間已遵守標準守則。此外，本公司並無發
Period. In addition, the Company is not aware of any non- 現於截至本年報日期止期間本集團高級管理
compliance of the Model Code by the senior management 層有任何違反標準守則的行為。
of the Group up to the date of annual report.
DIRECTORS’ CONTINUING PROFESSIONAL 董事的持續專業發展
DEVELOPMENT
Directors must keep abreast of their collective responsibilities 董事須了解彼等的集體職責並參與適當持續
and participate in appropriate continuous professional 專業發展以發展及更新彼等之知識及技能，
development to develop and refresh their knowledge and 以確保各董事在具備全面資訊及切合所需的
skills to ensure that their contribution to the Board remains 情況下向董事會作出貢獻。全體董事已獲得
informed and relevant. All Directors have received an 整套涵蓋上市公司董事在監管規定方面的責
induction package covering the regulatory obligations of 任的資料。年內，本集團組織及提供有關上
a director of a listed company. During the year, we have 市規則及其他適用監管及法律規定之最新發
sent and provided a briefing session with respect to the 展的簡介會，以確保董事遵守該等規則並提
latest developments regarding the Listing Rules and other 高董事對良好企業管治常規的認知度。
applicable regulatory and statutory requirements to ensure
compliance and enhance the Directors’ awareness of good
corporate governance practices.
2015 年年報 | 蘇創燃氣股份有限公司 39
Corporate Governance Report
企業管治報告
REMUNERATION OF THE SENIOR 高級管理層薪酬
MANAGEMENT
For the year ended 31 December 2015, except for two of 截 至2015年12月31日 止 年 度， 除 兩 名 高 級
the members of senior management whose remuneration fell 管理層成員的薪酬介乎1.5百萬港元至3.0百
within the ranging from HK$1.5 million to HK$3.0 million, 萬港元的範圍外，其餘高級管理層成員的薪
the remuneration of the rest of the members of senior 酬均少於1百萬港元。
management were below HK$1 million.
Further details of the remuneration of Directors and five 有關董事薪酬及五名最高薪酬僱員的進一步
highest paid employees have been set out in notes 8 and 9 詳情已載列於財務報表附註8及9。
to the financial statements.
AUDITORS’ REMUNERATION 核數師酬金
An analysis of the remuneration paid or payable to Ernst 截 至2015年12月31日 止 年 度， 有 關 已 付 或
& Young for the year ended 31 December 2015 is set out 應付安永會計師事務所的酬金分析載列如
below: 下：
Amount
金額
(RMB)
Items of auditors’ services 核數師服務項目 （人民幣）
Audit services 審核服務 2,100,000
40 Suchuang Gas Corporation Limited. | Annual Report 2015
Corporate Governance Report
企業管治報告
DIRECTORS’ RESPONSIBILITY FOR FINANCIAL 董事有關財務報表的財務報告責任
REPORTING IN RESPECT OF THE FINANCIAL
STATEMENTS
The Directors acknowledge that it is their responsibility 董事明白，彼等負責根據上市規則規定編製
to prepare accounts of the Group and other financial 本集團賬目及其他財務披露，本公司管理層
disclosures required under the Listing Rules and the 將向董事會提供資料及解釋，令董事會可對
Company’s management will provide information and 財務及其他決定作出知情評估。
explanation to the Board to enable it to make informed
assessments of the financial and other decisions.
The Directors are not aware of any material uncertainties 董事並不知悉有關事件或狀況的任何重大不
relating to events or conditions that may cast significant 確定因素會導致本公司繼續持續經營的能力
doubt upon the Company’s ability to continue as a going 出現重大疑問。
concern.
The statement of the auditors of the Company in respect of 本 公 司 核 數 師 就 其 對 本 公 司 截 至2015年12
their reporting responsibilities on the Company’s financial 月31日止年度財務報表的申報責任發出的聲
statements for the year ended 31 December 2015 is set out 明載於本年報所載「獨立核數師報告」內。
in the “Independent Auditors’ Report” contained in this
annual report.
INTERNAL CONTROL 內部監控
The Board acknowledges that it is the responsibility of the 董事會明白，董事會須負責維持充分的內部
Board to maintain an adequate internal control system to 監控制度，以保障股東的投資及本公司的資
safeguard shareholder investments and the Company’s assets 產，並每年審閱該制度的有效性。
and review the effectiveness of such system on an annual
basis.
During the year, the Board has adopted the following 於年內，董事會已採取以下措施：
measures:
(1) t h e C o m p a ny h a s e n g a g e d a n i n t e r n a l c o n t r o l (1) 本公司已委聘內部監控顧問審視本集團
consultant to conduct a review of the Group’s internal 的內部監控制度，並已實行內部監控顧
control systems and has implemented the relevant 問提出的相關建議。由於本公司的業務
suggestions proposed by our internal control consultant. 不斷擴展，本公司將改進及提升內部監
As the Company’s business continues to expand, the 控制度，以適切回應業務擴展中不斷轉
Company will refine and enhance our internal control 變的需求；
systems to respond to the evolving requirements of the
expanded operations as appropriate;
2015 年年報 | 蘇創燃氣股份有限公司 41
Corporate Governance Report
企業管治報告
(2) the company secretary of the Company (the “Company (2) 本公司公司秘書（「公司秘書」）將充當
Secretary”) will act as the principal channel of 本集團股東與本公司在本集團法律、監
communication between members of the Group and the 管及財務申報合規事宜方面的主要溝通
Company in relation to legal, regulatory and financial 渠道，以及監督整體內部監控程序的主
reporting compliance matters of the Group as well as 要負責人。
the chief coordinator to oversee the internal control
procedures in general.
Based on the above, the Board is of the view that the 基於上文，董事會認為，本集團所採取的提
enhanced internal control measures adopted by the Group 升內部監控措施已經足夠，並能有效減低日
are adequate and effective in reducing the risk of future 後本集團違反法律及監管規定的風險。
non-compliance by the Group with legal and regulatory
requirements.
COMPANY SECRETARY 公司秘書
Mr. Ng Chi Kit, the Company Secretary, reports to the 公司秘書吳智傑先生須向董事會主席匯報。
chairman of the Board. The details of his biography is set 有關彼的履歷詳情載列於本年報「董事及高
out in the section headed “Profile of Directors and Senior 級管理層履歷」一節。吳先生亦已確認，於
Management” of this annual report. Mr. Ng also confirmed 截 至2015年12月31日 止 年 度， 彼 已 進 行 不
that he has taken no less than 15 hours of relevant 少於15小時的相關專業培訓。
professional training during the year ended 31 December
2015.
SHAREHOLDERS’ RIGHTS 股東權利
Convening of extraordinary general meeting on
requisition by shareholders
Pursuant to article 64 of the Articles of Association, 根據組織章程細則第64條，於遞呈要求日期
shareholder(s) holding at the date of the deposit of the 持有不少於本公司繳足資本（附有於本公司
requisition not less than one-tenth of the paid-up capital of 股東大會表決權利）十分之一的股東，於任
the Company having the right of voting at general meetings 何時候有權透過向董事會或公司秘書發出書
of the Company shall at all times have the right, by written 面要求，要求董事會召開股東特別大會（「股
requisition to the Board or the Company Secretary, to 東特別大會」）。該書面要求須訂明待於會上
require an extraordinary general meeting (“EGM”) to be 處理的事項，而該大會應於遞呈有關要求後
called by the Board. The written requisition must specify the 兩個月內舉行。
business to be transacted on the meeting, which shall be
held within two months after the deposit of such requisition.
42 Suchuang Gas Corporation Limited. | Annual Report 2015
Corporate Governance Report
企業管治報告
If within 21 days from the date of the deposit of the 倘遞呈要求後21日內，董事會未有召開股東
requisition, the Board fails to proceed to convene an 特別大會，則有關股東可自發召開股東特別
EGM, the shareholder(s) concerned may themselves 大會，而遞呈要求股東因董事會未有召開大
convene an EGM, and all reasonable expenses incurred 會而合理產生的所有開支須由本公司向彼等
by the shareholder(s) making the requisition as a result 作出償付。
of the failure of the Board shall be reimbursed to such
shareholder(s) by the Company.
Procedures for directing shareholders’ enquiries to
the Board
Shareholder(s) may at any time send their enquiries and 股東可隨時以書面形式經公司秘書轉交彼等
concerns to the Board in writing through the Company 的查詢及關注事項予董事會，公司秘書的聯
Secretary whose contact details are as follows: 絡詳情如下：
Address: 13th Floor, One Pacific Place, 88 Queensway, 地址： 香港金鐘道88號太古廣場一座13樓
Hong Kong
Email: ir@taicanggas.com 電郵： ir@taicanggas.com
The Company Secretary shall forward the shareholder(s)’ 公司秘書將轉交股東的查詢及關注事項予董
enquiries and concerns to the Board and/or relevant board 事會及 ╱ 或本公司的相關董事委員會（若適
committees of the Company, where appropriate, to respond 當），以便回覆查詢。
to the shareholder(s)’ questions.
Procedures for putting forward proposals at general
meetings by shareholders
Any shareholder of the Company who wish to put forward 有意於本公司股東大會上提呈決議案的任
proposals at general meetings of the Company shall 何本公司股東須於股東大會日期前不少於7
submit such proposals to the Board in writing for the 日，透過公司秘書以書面方式向董事會提交
Board’s consideration not less than 7 days prior to the 有關決議案，以供董事會考慮，公司秘書聯
date of a general meeting through the Company Secretary 絡資料載於上文「股東權利」一節項下「向董
whose contact details are set out in the paragraph headed 事會送達股東查詢的程序」一段。
“Procedures for directing shareholders’ enquiries to the
Board” under the section headed “Shareholders Rights”
above.
2015 年年報 | 蘇創燃氣股份有限公司 43
Corporate Governance Report
企業管治報告
INVESTOR RELATIONS 投資者關係
The Company believes that effective and proper investor 本公司相信，與投資者建立有效及適當的關
relations play a vital role in creating Shareholders’ value, 係對營造股東價值、提高公司透明度及建立
enhancing the corporate transparency as well as establishing 市場信心起著重要作用。本公司根據上市規
market confidence. The Company discloses information in 則披露資料，及根據有關法律及法規向公眾
compliance with the Listing Rules, and publishes periodic 刊發定期報告及公告。本公司盡力確保及時
reports and announcements to the public in accordance 披露資料，而有關資料實屬公正、準確及完
with the relevant laws and regulations. The primary focus of 整，務求使股東、投資者及公眾能作出合理
the Company is to ensure information disclosure is timely, 的知情決定。本集團最新的重要資料及業務
fair, accurate and complete, thereby enabling Shareholders, 發展亦會刊登於本公司網站，以使股東及投
investors as well as the public to make rational and 資者及時獲得有關本集團的資料。
informed decisions. Updated key information and business
development of the Group are also available on the
Company’s website to enable Shareholders and investors to
have timely access to information about the Group.
The Company also endeavours to maintain an on-going 本 公 司 亦 竭 力 與 股 東 保 持 持 續 對 話， 尤 其
dialogue with Shareholders and in particular, through 是，透過股東大會為股東提供提出意見及與
general meetings which provide a forum for Shareholders 董事會交換意見的討論會。董事（或其代表
to provide comments and exchange views with the Board. （如適用））將於本公司股東週年大會上處理
Directors (or their delegates as appropriate) will be available 股東的疑問。
at the annual general meetings of the Company to address
Shareholders’ queries.
The Company will continue to take measures to ensure 本公司將繼續採取措施確保有效的股東交流
effective Shareholders’ communication and transparency. 及透明度。
There has been no change to the Articles of Association 自上市日期起，組織章程細則並無變動，並
since the Listing Date and up to date version of the Articles 可於聯交所及本公司網站獲取組織章程細則
of Association is available on the websites of the Stock 的最新版本。
Exchange and the Company.
44 Suchuang Gas Corporation Limited. | Annual Report 2015
Report of the Directors
董事會報告
The directors present their report and the audited financial 董 事 將 截 至2015年12月31日 止 年 度 的 報 告
statements for the year ended 31 December 2015. 及經審核財務報表呈覽。
Principal activities
The principal activity of the Company is investment holding. 本公司的主要業務為投資控股。本集團的主
The principal business activities of the Group include 要業務包括於中國內地配送及銷售管道天然
distribution and sale of piped natural gas, provision of 氣、提供天然氣輸送、作為建設及安裝燃氣
natural gas transmission and acting as the main contractor 管道的主要承包商。於年內，本集團的主要
of construction and installation of gas pipelines in the PRC. 業務性質概無任何重大變動。
There were no significant changes in the nature of the
Group’s principal activities during the year.
Results and dividends
The Group’s profit for the year ended 31 December 2015 本 集 團 截 至2015年12月31日 止 年 度 的 溢
and the state of affairs of the Company and the Group at 利，以及本公司和本集團截至該日的財務狀
that date are set out in the financial statements on pages 62 況均載於財務報表第62至67頁。
to 67.
The Board has resolved to recommend the payment of a 董事會已議決建議向於2016年5月31日（星
final dividend of RMB0.034 (equivalent to HK$0.041) per 期 二）名 列 本 公 司 股 東 名 冊 的 股 東 派 付 末
ordinary Share for shareholders whose names appear on 期 股 息 每 股 普 通 股 人 民 幣0.034元（相 等 於
the Register of Members of the Company on Tuesday, 31 0.041港 元）。 待 本 公 司 股 東 於 本 公 司 謹 於
May 2016. Subject to approval by the shareholders of the 2016年5月20日（星 期 五）舉 行 的 股 東 週 年
Company at the annual general meeting of the Company 大 會 上 批 准 後， 預 期 將 於2016年6月15日
to be held on Friday, 20 May 2016, the proposed final （星期三）向本公司股東派付建議末期股息，
dividend is expected to be paid on Wednesday, 15 June 表 示 本 公 司 就 截 至2015年12月31日 止 年 度
2016 to the shareholders of the Company. This represented a 的分派總額為人民幣28.1百萬元。
total distribution of RMB28.1 million for the year ended 31
December 2015.
There is no arrangement that a shareholder of the Company 並無公司股東放棄或同意放棄任何股息的安
has waived or agreed to waive any dividend. 排。
Summary financial information
The Shares have been listed on the Main Board of the Stock 股份已自2015年3月11日起在聯交所主板上
Exchange since 11 March 2015, a summary of the published 市，本集團於過往四個財政年度的已公佈業
results and assets, liabilities and non-controlling interests of 績及資產、負債及非控股權益的概要（摘錄
the Group for the last four financial years, as extracted from 自經審核財務報表）載於第172頁。此概要
the audited financial statements, is set out on page 172. 並不構成經審核財務報表的一部份。
This summary does not form part of the audited financial
statements.
2015 年年報 | 蘇創燃氣股份有限公司 45
Report of the Directors
董事會報告
Property, plant and equipment
Details of movements in the property, plant and equipment 於年內，本集團的物業、廠房及設備的變動
of the Group during the year are set out in note 13 to the 詳情分別載於財務報表附註13。
financial statements, respectively.
Share capital
Details of movements in the Company’s share capital during 於年內，本公司的股本變動詳情載於財務報
the year are set out in note 27 to the financial statements. 表附註27。
Pre-emptive Rights
There are no provisions for pre-emptive rights under the 組織章程細則或開曼群島法律概無有關優先
Articles of Association or the law of Cayman Islands, which 購股權的條文會令致本公司有義務按比例向
would oblige the Company to offer new Shares on a pro-rata 現有股東提呈發售新股份。
basis to existing Shareholders.
Purchase, redemption or sale of listed securities of
the Company
The Shares have been listed on the Main Board of the Stock 股份已自2015年3月11日起在聯交所主板上
Exchange since 11 March 2015, neither the Company, nor 市，由上市日期起至本年報日期，本公司及
any of its subsidiaries purchased, redeemed or sold any of 其任何附屬公司概無購買、贖回或出售本公
the Company’s listed securities from the Listing Date to the 司的任何上市證券。
date of this annual report.
Reserves
Details of movements in the reserves of the Company and 於年內，本公司及本集團的儲備變動詳情分
the Group during the year are set out in note 39 to the 別載於財務報表附註39及綜合權益變動表。
financial statements and in the consolidated statement of
changes in equity, respectively.
Distributable reserves
At 31 December 2015, the Company’s reserves available for 於2015年12月31日， 本 公 司 的 可 供 分 派 儲
distribution, calculated in accordance with the provisions of 備 為 人 民 幣654,747,000元（按 照 香 港 公 司
Part 6 of the Hong Kong Companies Ordinance (Cap.622), 條例（第622章）第6部的條文計算得出），其
amounted to RMB654,747,000, of which RMB0.034 per 中每股股份人民幣0.034元已建議派作年內
Share has been proposed as a final dividend for the year 末期股息（即相當於分派總額人民幣28.1百
(which represented a total distribution of RMB28.1 million). 萬元）。
46 Suchuang Gas Corporation Limited. | Annual Report 2015
Report of the Directors
董事會報告
Major customers and suppliers
In the year under review, sales to the Group’s five largest 於回顧年度內，本集團向五大客戶銷售額佔
customers accounted for 40.0% of the total sales for the 年內總銷售額40.0%，而年內向最大客戶的
year and sales to the largest customer for the year amounted 銷售額則佔年內總銷售額9.5%。本集團向五
to 9.5% of the total sales for the year. Purchases from the 大供應商的採購額佔年內總採購額98.3%，
Group’s five largest suppliers accounted for 98.3% of the 而年內向最大供應商的採購額則佔年內總採
total purchases for the year and purchase from the largest 購額82.9%。
supplier for the year amounted to 82.9% of the total
purchases for the year.
None of the directors of the Company or any of their close 概無本公司董事或彼等的任何緊密聯繫人士
associates or any shareholders (which, to the best knowledge 或任何股東（據董事所知擁有本公司股本5%
of the Directors, own more than 5% of the Company’s 以上者）於年內在本集團五大客戶或五大供
share capital) had any beneficial interest in the five largest 應商中擁有任何實益權益。
customers or five largest suppliers of the Group during the
year.
Directors
The directors of the Company during the year and up to this 於年內及截至本報告日期，本公司董事為：
report were:
Executive Directors: 執行董事：
Mr. Su Aping (Chairman) 蘇阿平先生（主席）
Ms. Zhu Yaying 朱亞英女士
Mr. Du Shaozhou (Chief Executive Officer) 杜紹周先生（行政總裁）
Non-executive Director: 非執行董事：
Mr. Xu Lei 許雷先生
Independent Non-executive 獨立非執行董事：
Directors:
Mr. Zhou Qingzu (Appointed on 16 February 周慶祖先生 （於2015年2月16日
2015) 獲委任）
Mr. Luk Wai Keung (Appointed on 16 February 陸偉強先生 （於2015年2月16日
2015) 獲委任）
Mr. He Junjie (Appointed on 16 February 何俊傑先生 （於2015年2月16日
2015) 獲委任）
2015 年年報 | 蘇創燃氣股份有限公司 47
Report of the Directors
董事會報告
Pursuant to the provisions in the Articles of Association, Mr. 根據組織章程細則的條文，周慶祖先生、何
Zhou Qingzu, Mr. He Junjie and Mr. Luk Wai Keung will 俊傑先生及陸偉強先生將於應屆股東週年大
retire from office as Director by rotation at the forthcoming 會上輪席退任董事一職，並符合資格膺選連
annual general meeting and, being eligible, offer themselves 任。
for re-election.
The Company has received annual confirmations of 本公司已接獲周慶祖先生、何俊傑先生及陸
independence from Mr. Zhou Qingzu, Mr. He Junjie and 偉 強 先 生 有 關 彼 等 的 獨 立 性 年 度 確 認 函，
Mr. Luk Wai Keung, and as at the date of this report still 確認彼等於截至本報告日期仍被視為獨立人
considers them to be independent. 士。
Directors’ and senior management’s biographies
Biographical details of the directors of the Company and the 本公司董事及本集團高級管理層的履歷詳情
senior management of the Group are set out on pages 10 to 載於本年報第10至22頁。
22 of this annual report.
Directors’ service contracts
Each of our executive Directors, Mr. Su Aping, Ms. 本公司的執行董事蘇阿平先生、朱亞英女士
Zhu Yaying and Mr. Du Shaozhou, has entered into a 及杜紹周先生已各自與本公司訂立服務合
service contract with us for an initial term of three years 同，自2015年3月11日起初步為期三年，直
commencing from 11 March 2015 and shall continue 至發出不少於六個月的書面通知終止合同。
thereafter unless terminated by not less than six months’
written notice.
Our non-executive Director, Mr. Xu Lei, and each of our 本公司的非執行董事許雷先生及本公司的獨
independent non-executive Directors, Mr. Zhou Qingzu, 立非執行董事周慶祖先生、何俊傑先生及陸
Mr. He Junjie and Mr. Luk Wai Keung, has entered into a 偉強先生已各自與本公司訂立委任函件，自
letter of appointment with the Company for a term of three 2015年3月11日起為期三年，除非發出三個
years commencing from 11 March 2015 unless terminated 月書面通知或在相關委任函件條款所載特定
by three months’ written notice or in certain circumstances 情況下終止。
in accordance with the terms of the relevant letter of
appointment.
Apart from the foregoing, no director proposed for re- 除上述者外，概無擬於應屆股東週年大會上
election at the forthcoming annual general meeting 膺選連任的董事與本公司訂立本公司不可於
has a service contract with the Company which is 一年內無償（法定賠償除外）終止的服務合
not determinable by the Company within one year 同。
without payment of compensation, other than statutory
compensation.
48 Suchuang Gas Corporation Limited. | Annual Report 2015
Report of the Directors
董事會報告
Directors’ and controlling shareholders’ interests in
contracts
S ave a s d i s c l o s e d u n d e r t h e h e a d i n g s “ C o n n e c t e d 除下文「關連交易」一節及財務報表附註32
Transactions” below and “Related Party Transactions” in 「關連方交易」所披露者外，概無董事、董事
note 32 to the financial statements, no Director, entity 的關連實體、控股股東或其任何附屬公司於
connected with a director, controlling shareholders or any 本公司、其控股公司或其任何附屬公司或同
of their subsidiaries had a material interest, either directly 系附屬公司於本年末仍然存續或於年內任何
or indirectly, in any contract of significance to the business 時間訂立，並對本集團的業務屬重大的任何
of the Group to which the Company, its holding company, 合同中直接或間接擁有重大權益。
or any of its subsidiaries or fellow subsidiaries was a party
subsisted at the end of the year or at any time during the
year.
During the year, no contract of significance for the provision 年內，概無就控股股東或其任何附屬公司向
of service to the Group by a controlling shareholder or any 本集團提供的服務訂立任何重大合同。
of its subsidiaries was made.
Management contracts
No contract concerning the management and administration 截至年末或於年內任何時間概無訂立或存在
of the whole or any substantial part of the business of the 有關本集團全部或任何重大部份業務的管理
Group were entered into or in existence as at the end of the 和行政的合同。
year or at any time during the year.
Directors’ and chief executive’s interests and short
positions in shares and underlying shares and
debentures
As at 31 December 2015, the interests and short positions 於2015年12月31日， 本 公 司 董 事 及 主 要 行
of the directors and chief executive of the Company in 政人員於本公司或其相聯法團（定義見證券
the shares, and underlying shares and debentures of the 及期貨條例（第571章）（「證券及期貨條例」）
Company or its associated corporations (within the meaning 第XV部）的 股 份、 相 關 股 份 及 債 權 證 中 擁
of Part XV of the Securities and Futures Ordinance (Cap. 有，並登記於本公司根據證券及期貨條例第
571) (the “SFO”)), as recorded in the register required to 352條須予存置的登記冊內，或根據上市發
be kept by the Company pursuant to section 352 of the 行人董事進行證券交易的標準守則須另行知
SFO, or as otherwise notified to the Company and the 會本公司及聯交所的權益及淡倉如下：
Stock Exchange pursuant to the Model Code for Securities
Transactions by Directors of Listed Issuers, were as follows:
2015 年年報 | 蘇創燃氣股份有限公司 49
Report of the Directors
董事會報告
Long positions in ordinary shares of the Company: 於本公司普通股的好倉：
Percentage of
the Company’s
Through issued share
controlled capital
corporation 佔本公司
透過受控 已發行股本
Name of Directors 董事姓名 Nature of interest 權益性質 法團持有 百分比
Mr. Su Aping (1) 蘇阿平先生 (1) Interest in a controlled 於受控法團的權益、
corporation, interest 配偶權益
of spouse 410,460,000 (L) 49.68
Ms. Zhu Yaying (2) 朱亞英女士 (2) Interest of spouse 配偶權益 410,460,000 (L) 49.68
Mr. Du Shaozhou 杜紹周先生 Beneficial owner 實益擁有人 100,000 (L) 0.01
(L) denotes long position (L) 表示好倉
Notes: 附註：
(1) 410,460,000 Shares are beneficially owned by Fung Yu (1) 410,460,000股股份由Fung Yu Holdings
Holdings Limited, which in turn is owned as to 70% by Limited實 益 擁 有， 而Fung Yu Holdings
Mr. Su Aping and 30% by Ms. Zhu Yaying. Mr. Su Aping is Limited則 分 別 由 蘇 阿 平 先 生 及 朱 亞 英 女
deemed to be interested in all the shares of the Company 士 擁 有70%及30%權 益。 根 據 證 券 及 期
held by Fung Yu Holdings Limited pursuant to the SFO. 貨 條 例， 蘇 阿 平 先 生 被 視 為 於Fung Yu
Besides, Mr. Su Aping is the spouse of Ms. Zhu Yaying. Holdings Limited所持有本公司的所有股
Under the SFO, Mr. Su Aping is deemed to be interested 份中擁有權益。此外，蘇阿平先生為朱亞
in the same number of Shares in which Ms. Zhu Yaying is 英女士的配偶。根據證券及期貨條例，蘇
interested. 阿平先生被視為於朱亞英女士擁有權益的
相同數目的股份中擁有權益。
(2) Ms. Zhu Yaying is the spouse of Mr. Su Aping. Under the (2) 朱亞英女士為蘇阿平先生的配偶。根據證
SFO, Ms. Zhu Yaying is deemed to be interested in the same 券及期貨條例，朱亞英女士被視為於蘇阿
number of Shares in which Mr. Su Aping is interested. 平先生擁有權益的相同數目的股份中擁有
權益。
Save as disclosed above, as at 31 December 2015, none 除 上 述 所 披 露 者 外， 於2015年12月31日，
of the Directors and chief executive had registered an 概無董事及主要行政人員於本公司或其任何
interest or short position in the shares, underlying shares 相聯法團的股份、相關股份或債權證中擁有
or debentures of the Company or any of its associated 根據證券及期貨條例第352條須登記，或根
corporations that was required to be recorded pursuant 據上市發行人董事進行證券交易的標準守則
to section 352 of the SFO, or as otherwise notified to the 須另行知會本公司及聯交所的權益或淡倉。
Company and the Stock Exchange pursuant to the Model
Code for Securities Transactions by Directors of Listed
Issuers.
50 Suchuang Gas Corporation Limited. | Annual Report 2015
Report of the Directors
董事會報告
Substantial shareholders’ and other persons’
interests and short positions in shares and
underlying shares
As at 31 December 2015, so far as is known to the 於2015年12月31日， 據 本 公 司 董 事 或 主 要
directors or chief executive of the Company, the following 行政人員所知，以下股東（不包括本公司董
shareholders (excluding directors and chief executive of the 事及主要行政人員）於本公司股份及相關股
Company) had interests and short positions of 5% or more 份中擁有5%或以上並已登記於本公司根據
in the shares and underlying shares of the Company as 證券及期貨條例第336條須予存置的權益登
recorded in the register of interests required to be kept by 記冊內的權益及淡倉：
the Company pursuant to section 336 of the SFO:
Percentage of
the Company’s
issued share
Number of capital
ordinary 佔本公司
shares held 已發行股本
Name 名稱 Nature of interest 權益性質 所持普通股數目 百分比
Fung Yu Holdings Fung Yu Holdings Beneficial owner 實益擁有人 410,460,000 (L) 49.68
Limited (1) Limited (1)
Action East 明崙實業 Beneficial owner 實益擁有人 165,540,000 (L) 20.69
International 有限公司 (2)
Limited (2)
Prax Capital China Prax Capital China Interest of a controlled 於受控法團的權益 165,540,000 (L) 20.69
Growth Fund III, Growth Fund III, corporation
L.P. (2) L.P. (2)
Prax Capital China Prax Capital China Interest of a controlled 於受控法團的權益 165,540,000 (L) 20.69
Growth Fund III Growth Fund III corporation
GP, Ltd. (2) GP, Ltd. (2)
(L) denotes long position (L) 表示好倉
Notes: 附註：
(1) Fung Yu Holdings Limited is held as to 70% by Mr. Su Aping (1) Fung Yu Holdings Limited由蘇阿平先生
and 30% by Ms. Zhu Yaying. 及朱亞英女士分別持有70%及30%權益。
(2) Action East International Limited is wholly owned by (2) 明崙實業有限公司由Prax Capital China
Prax Capital China Growth Fund III, L.P.. Under the SFO, Growth Fund III, L.P.全資擁有。根據證券
Prax Capital China Growth Fund III, L.P. is deemed to be 及期貨條例，Prax Capital China Growth
interested in the same number of Shares in which Action Fund III, L.P.被視為於明崙實業有限公司
East International Limited is interested. 擁有權益的相同數目的股份中擁有權益。
2015 年年報 | 蘇創燃氣股份有限公司 51
Report of the Directors
董事會報告
Prax Capital China Growth Fund III,L.P. is a limited Prax Capital China Growth Fund III,
partnership established in the Cayman Islands whose sole L.P.為於開曼群島成立的有限合夥企業，
general partner is Prax Capital China Growth Fund III GP, 其唯一的普通合夥人為Prax Capital China
Ltd., a limited liability company incorporated in the Cayman Growth Fund III GP, Ltd.，後者為於開曼
Islands. 群島註冊成立的有限責任公司。
Save as disclosed above, as at 31 December 2015, no 除 上 述 所 披 露 者 外， 於2015年12月31日，
person, other than the directors and chief executive of 概無任何人士（本公司董事及主要行政人員
the Company, whose interests are set out in the section 除外）的權益載於上文「董事及主要行政人
“Directors’ and chief executive’s interests and short positions 員 於 股 份、 相 關 股 份 及 債 權 證 的 權 益 及 淡
in shares and underlying shares and debentures” above, 倉」，並於本公司的股份或相關股份中擁有
had registered an interest or short position in the shares or 須根據證券及期貨條例第336條記錄的已登
underlying shares of the Company that was required to be 記權益或淡倉。
recorded pursuant to section 336 of the SFO.
Share option scheme
The Company operates a share option scheme (the 本公司運作一項購股權計劃（「該計劃」），旨
“Scheme”) for the purpose of providing incentives and 在向為本集團業務之成功作出貢獻之合資格
rewards to eligible participants who contribute to the 參與者提供獎勵及報酬。該計劃合資格參與
success of the Group’s operations. Eligible participants of 者包括董事（包括獨立非執行董事）、本集團
the Scheme include the Directors (including independent 其他僱員及本集團顧問。該計劃由2015年3
non-executive Directors), other employees of the Group, 月11日起生效，除非被取消或修訂，否則將
consultants and advisers of the Group. The Scheme became 由該日起計10年內保持有效。有關該計劃的
effective on 11 March 2015 and, unless otherwise cancelled 詳情載於財務報表附註28。
or amended, will remain in force for 10 years from that date.
Details of the Scheme are set out in note 28 to the financial
statements.
On 7 October 2015, the Company granted a total of 於2015年10月7日，本公司根據該計劃向本
20,000,000 share options (the “Relevant Share Options”) 集團的若干董事及僱員授出合共20,000,000
to certain Directors and employees of the Group under the 份購股權（「相關購股權」），而於2015年11
Scheme and on 2 November 2015, the grant of the Relevant 月2日，授出的相關購股權被註銷。於2015
Share Options was cancelled. As at 31 December 2015, no 年12月31日，並無尚未行使的購股權。
share option is outstanding.
On 29 January 2016, the Company granted a total of 於2016年1月29日，本公司向本集團的若干
20,000,000 share options to certain Directors and employees 董事及僱員授出合共20,000,000份購股權。
of the Group.
52 Suchuang Gas Corporation Limited. | Annual Report 2015
Report of the Directors
董事會報告
Connected transactions
During the year, the Group has entered into the following 於年內，本集團已訂立以下持續關連交易。
continuing connected transactions.
Continuing connected transactions 持續關連交易
Suzhou Suling Automobile Service operates gasoline and 蘇州蘇菱汽車服務於太倉市經營汽油及柴油
diesel refilling stations as well as CNG and LNG refuelling 加油站及壓縮天然氣和液化天然氣加氣站，
stations in Taicang City and sells diesel fuel, gasoline, CNG 並於其日常及一般業務過程中向客戶銷售柴
and LNG to customers in the ordinary and usual course of 油燃料、汽油、壓縮天然氣和液化天然氣。
its business. Its customers during the year included certain 於年內其客戶包括本集團若干成員公司。
members of the Group.
Suchuang Group, as licensor, has entered into a trademark 蘇創集團（作為特許持有人）已與本集團（作
licensing agreement with the Group, as licensee, on 1 為特許經營商）於2014年8月1日訂立商標特
August 2014, pursuant to which Suchuang Group agreed 許經營協議，據此蘇創集團同意按永久及非
to grant to the Group the right to use the trademarks “蘇 獨家基準向本集團授出於中國使用與本公司
創” and ” ” in the PRC in connection with the Company’s 業務有關的「蘇創」及 商標的權利，名義
business on a perpetual and non-exclusive basis at a 代價為人民幣1.00元。
nominal consideration of RMB1.00.
Suchuang Group, as lessee, has entered into a tenancy 蘇 創 集 團（作 為 承 租 人）與 本 集 團（作 為 出
agreement and a confirmation letter to the tenancy 租人）分別於2013年10月20日及2014年9月
agreement with the Group, as lessor, on 20 October 2013 13日訂立一份租賃協議及一份租賃協議確認
and 13 September 2014 respectively (together, the “Taicang 函（統稱「太倉租賃協議」）。根據太倉租賃
Tenancy Agreements”). Pursuant to the Taicang Tenancy 協議，蘇創集團已同意向本集團租賃一個位
Agreements, Suchuang Group has agreed to lease from 於中國江蘇省太倉市婁東街鄭和中路305號
the Group an office premise of 1,082 square meter on 5th 5樓，面積為1,082平方米的辦公室物業，每
Floor, No. 305 Zhenghe Middle Road, Loudong Street, 年 租 金 為 人 民 幣346,500元（不 包 括 稅 項 及
Taicang City, Jiangsu Province, the PRC for an annual rental 管理費）。太倉租賃協議由2013年10月21日
of RMB346,500 (exclusive of tax and management fee). 起為期三年，惟訂約雙方同意下可提早終止
The Taicang Tenancy Agreements is for a period of three 協議。於年內，蘇創集團根據太倉租賃協議
years commencing from 21 October 2013 subject to early 已付的租金為人民幣346,500元。
termination by mutual consent between the parties. During
the year, the rental paid by Suchuang Group under the
Taicang Tenancy Agreements amounted to RMB346,500.
2015 年年報 | 蘇創燃氣股份有限公司 53
Report of the Directors
董事會報告
The independent non-executive directors of the Company 本公司的獨立非執行董事已審閱上述各項持
have reviewed the continuing connected transactions set out 續關連交易，並已確認該等持續關連交易乃
above and have confirmed that these continuing connected (i)於本集團一般及日常業務過程中訂立；(ii)
transactions were entered into (i) in the ordinary and usual 按正常商業條款或不遜於本集團向獨立第三
course of business of the Group; (ii) on normal commercial 方提供或獨立第三方向本集團提供的條款訂
terms or on terms no less favourable to the Group than 立；及(iii)根據相關協議條款進行，而該等
terms available to or from independent third parties; and (iii) 條款屬公平合理，並符合本公司股東的整體
in accordance with the relevant agreements governing them 權益。
on terms that are fair and reasonable and in the interests of
the shareholders of the Company as a whole.
Ernst & Young, the Company’s auditors, were engaged to 本公司核數師安永會計師事務所已獲委聘，
report on the Group’s continuing connected transactions 以根據香港會計師公會所頒佈的香港核證委
in accordance with Hong Kong Standard on Assurance 聘準則第3000號審核或審閱過往財務資料以
Engagements 3000 Assurance Engagements Other Than 外的核證委聘，並參照實務說明第740號關
Audits or Reviews of Historical Financial Information and 於香港上市規則所述持續關連交易的核數師
with reference to Practice Note 740 Auditor’s Letter on 函件，就本集團的持續關連交易作出報告。
Continuing Connected Transactions under the Hong Kong 安永會計師事務所已根據上市規則第14A.56
Listing Rules issued by the Hong Kong Institute of Certified 條就彼等對本集團上述披露的持續關連交易
Public Accountants. Ernst & Young have issued their 的結果及結論出具毫無保留意見的函件。本
unqualified letter containing their findings and conclusions 公司已向聯交所提供該核數師函件。
in respect of the continuing connected transactions
disclosed above by the Group in accordance with Rule
14A.56 of the Listing Rules. A copy of the auditors’ letter
has been provided by the Company to the Stock Exchange.
Details of related party transactions undertaken in the 有關本集團於一般業務過程中所進行的關連
normal course of business of the Group are provided under 方交易詳情乃於財務報表附註32下披露。
note 32 to the financial statements.
54 Suchuang Gas Corporation Limited. | Annual Report 2015
Report of the Directors
董事會報告
Upon the listing of the Shares on the Main Board of the 於股份在聯交所主板上市後，財務報表附註
Stock Exchange, certain related party transactions set out 32(b)所載若干關連方交易（已收蘇創集團的
in Notes 32(b) to the financial statements (rental income 租金收入、向蘇州蘇菱汽車服務採購汽車燃
received from Suchuang Group, purchase of motor vehicle 料及向蘇創集團租用商標）被視為本集團的
fuels from Suzhou Suling Automobile Service and leasing of 獲豁免持續關連交易，並獲豁免遵守上市規
trademarks from Suchuang Group) are regarded as exempt 則第14A章項下的申報、年度審閱、公告、
continuing connected transactions of the Group and were 通函及獨立股東批准的規定。
exempt from the reporting, annual review, announcement,
circular and independent shareholders’ approval
requirements contained under Chapter 14A of the Listing
Rules.
Connected transaction 關連交易
The Group entered into an agreement with Taicang Suchuang 於2015年3月，本集團與太倉蘇創房地產開
Property Development Company Limited to purchase 發有限公司訂立一份協議以購買位於太倉的
certain properties located in Taicang as staff quarters for a 若 干 物 業 作 為 員 工 宿 舍， 總 代 價 為 人 民 幣
total consideration of RMB2,000,000 in March 2015. The 2,000,000元。該代價乃由雙方經參考市價
consideration is determined and agreed by the two parties 後釐定及協定。
by reference to the market value.
The transaction constituted a one-off connected transaction 該交易構成一次性關連交易並獲豁免遵守上
and is exempt from reporting, announcement, circular and 市規則第14A章項下的申報、公告、通函及
independent shareholders’ approval requirements under 獨立股東批准規定。
Chapter 14A of the Listing Rules.
Sufficiency of public float
Based on information that is publicly available to the 根據本公司可得的公開資料及據董事所知，
Company and within the knowledge of the directors, the 截至2016年3月30日（即本年報日期），本公
Company has maintained the prescribed public float under 司一直維持上市規則所訂明的公眾持股量。
the Listing Rules as at 30 March 2016, being the date of this
annual report.
2015 年年報 | 蘇創燃氣股份有限公司 55
Report of the Directors
董事會報告
Directors’ interests in a competing business
During the year and up to the date of this report, the 於年內及截至本報告日期，以下董事被視為
following directors are considered to have interests in a 於與本集團業務直接或間接構成或可能構
business which competes or is likely to compete, either 成競爭的業務（定義見上市規則）中擁有權
directly or indirectly, with the businesses of the Group, as 益，載列如下：
defined in the Listing Rules, as set out below:
Ms. Zhu Yaying, an executive Director, and Mr. Su Aping’s 執行董事朱亞英女士及蘇阿平先生及朱亞英
and Ms. Zhu Yaying’s associates are indirectly interested 女士的聯繫人士間接於蘇州蘇菱汽車服務擁
in Suzhou Suling Automobile Service which is principally 有權益，該公司主要從事經營柴油及汽油加
engaged in the operation of diesel and gasoline refuelling 油站及壓縮天然氣和液化天然氣加氣站（蘇
stations, as well as CNG and LNG refuelling stations (the 州蘇菱汽車服務所經營的壓縮天然氣和液化
CNG and LNG refuelling station business operated by 天然氣加氣站業務稱為「壓縮天然氣 ╱ 液化
Suzhou Suling Automobile Service is referred to as “CNG/ 天然氣業務」）。
LNG Business”).
On 23 February 2015, Suzhou Suling Automobile Service 於2015年2月23日，蘇州蘇菱汽車服務與本
and the Company entered into a deed of first offer (the 公 司 訂 立 優 先 收 購 建 議 契 據（「優 先 收 購 建
“Deed of First Offer”), pursuant to which Suzhou Suling 議契據」），據此，蘇州蘇菱汽車服務已授予
Automobile Service granted to the Company an irrevocable 本公司於修正有關壓縮天然氣 ╱ 液化天然
right exercisable after rectification of the non-compliance 氣業務的不合規事宜後可予行使的不可撤回
matters in relation to the CNG/LNG Business, for acquiring 權利，由優先收購建議契據日期起三年期間
at one or more than one time, within a period of three years （本公司可全權酌情延長）內本公司全權酌情
from the Deed of First Offer (extendable at the Company’s 決定按成立費用成本或公平市值（以較低者
sole discretion), all or part of the CNG/LNG Business at 為準）一次或多次收購全部或部份壓縮天然
the Company’s sole and absolute discretion, at the lower of 氣 ╱ 液化天然氣業務，有關成本或公平市值
their set-up cost or fair market value to be determined by 按國際知名會計師或估值師事務所釐定，惟
an internationally reputable firm of accountants or valuers, 須取得政府適用批准、董事會批准及本公司
subject to the applicable governmental approvals, board 股東批准（按上市規則可能作出的規定）。
approval and shareholders’ approval of the Company (as
may be required under the Listing Rules).
Up to the date of this annual report, the Company has not 截至本年報日期，本公司並無行使其於優先
exercised its right under the Deed of First Offer. 收購建議契據項下的權利。
56 Suchuang Gas Corporation Limited. | Annual Report 2015
Report of the Directors
董事會報告
Deed of Non-competition
Each of Mr. Su Aping, Ms. Zhu Yaying and Fung Yu Holdings 蘇阿平先生、朱亞英女士及Fung Yu Holdings
Limited (the “Controlling Shareholders”) has confirmed Limited（「控股股東」）已分別向本公司確認，
to the Company of his/her/its compliance with the non- 彼等已遵守日期為2015年2月23日的不競爭
competition undertakings provided to the Company under 契 據 項 下 向 本 公 司 作 出 的 不 競 爭 承 諾。 年
a deed of non-competition dated 23 February 2015. There 內，概無任何受限制業務（任何目前或可能
has not been any opportunity in any restricted business 不時與本集團業務構成競爭的業務）的商機
(being business which competes or is likely to compete with 可供控股股東轉介予本公司。獨立非執行董
the business of the Group from time to time) being referred 事已審閱有關遵守情況並確認，控股股東已
by the Controlling Shareholders to the Company during 遵守該不競爭契據項下的所有承諾，而該不
the year. The independent non-executive Directors have 競爭契據於上市日期起至本年報日期止期間
reviewed the status of compliance and confirmed that all 已正式生效。
the undertakings under the deed of non-competition have
been complied with by the Controlling Shareholders and
duly enforced since the Listing Date and up to the date of
this annual report.
USE OF PROCEEDS 所得款項用途
The Company’s shares have been listed on the Main Board 本公司股份已自2015年3月11日起於聯交所
of the Stock Exchange since 11 March 2015. Net proceeds 主板上市。經扣除包銷佣金及相關開支，全
from the global offering were approximately RMB347.5 球發售所得款項淨額約為人民幣347.5百萬
million, after deducting the underwriting commission and 元。 於2015年12月31日， 尚 未 動 用 所 得 款
relevant expenses. As at 31 December 2015, the unused 項存置於香港及中國的持牌銀行。
proceeds were deposited in licensed banks in Hong Kong
and China.
As at 31 December 2015
於2015年12月31日
Percentage
of total Net Utilised Unutilised
Purpose amount proceeds amount amount
佔總金額 所得 已動用 尚未動用
用途 百分比 款項淨額 金額 金額
RMB’million RMB’million RMB’million
人民幣百萬元 人民幣百萬元 人民幣百萬元
Acquiring and constructing 就銷 售 車 用 壓 縮 天 然 25% 86.9 7.2 79.7
CNG and LNG refuelling 氣 ╱ 液化天然氣收購
stations for the sale of 及建設壓縮天然氣及
CNG/LNG for vehicular use 液化天然氣加氣站
Expanding our pipeline 拓展我們的管道網絡及 35% 121.6 20.0 101.6
network and sale of piped 向我們現有市場客戶
natural gas to customers 銷售管道天然氣
in our existing market
Acquiring controlling interests 收購太倉地區以外天然 30% 104.2 – 104.2
in natural gas operators 氣運營商的控股權益
outside Taicang
Working capital and other 營運資金及其他一般 10% 34.8 34.8 –
general corporate purposes 企業用途
Total 總計 347.5 62.0 285.5
2015 年年報 | 蘇創燃氣股份有限公司 57
Report of the Directors
董事會報告
Auditors
Ernst & Young retire and a resolution for their reappointment 安永會計師事務所任滿告退，本公司將於應
as auditors of the Company will be proposed at the 屆股東週年大會上提呈決議案續聘安永會計
forthcoming annual general meeting. 師事務所為本公司核數師。
ON BEHALF OF THE BOARD 代表董事會
.................................................... ....................................................
Chairman 主席
Hong Kong 香港
30 March 2016 2016年3月30日
58 Suchuang Gas Corporation Limited. | Annual Report 2015
Independent Auditors’ Report
獨立核數師報告
To the shareholders of Suchuang Gas Corporation Limited 致蘇創燃氣股份有限公司股東
(Incorporated in the Cayman Islands with limited liability) （於開曼群島註冊成立的有限公司）
We have audited the consolidated financial statements of 吾等已審核第62頁至171頁所載蘇創燃氣股
Suchuang Gas Corporation Limited (the “Company”) and 份有限公司（「貴公司」）及其附屬公司的綜
its subsidiaries set out on pages 62 to 171 which comprise 合 財 務 報 表， 包 括 於2015年12月31日 的 綜
the consolidated statement of financial position as at 31 合財務狀況表、截至該日止年度的綜合損益
December 2015, and the consolidated statement of profit 及其他全面收益表、綜合權益變動表及綜合
or loss and other comprehensive income, the consolidated 現金流量表，以及主要會計政策概要及其他
statement of changes in equity and the consolidated 說明資料。
statement of cash flows for the year then ended, and a
summary of significant accounting policies and other
explanatory information.
Directors’ responsibility for the consolidated 董事就綜合財務報表須承擔的責任
financial statements
The directors of the Company are responsible for the 貴公司董事須負責按照國際財務報告準則理
preparation of consolidated financial statements that give a 事會所頒佈的國際財務報告準則及香港公司
true and fair view in accordance with International Financial 條例的披露規定編製真實及公允的綜合財務
Reporting Standards issued by the International Accounting 報表，以及對董事認為對編製綜合財務報表
Standards Board and the disclosure requirements of the 而言屬必要的內部控制負責，以使其不存在
Hong Kong Companies Ordinance, and for such internal 由於欺詐及錯誤而導致的重大錯誤陳述。
control as the directors determine is necessary to enable the
preparation of consolidated financial statements that are free
from material misstatement, whether due to fraud or error.
2015 年年報 | 蘇創燃氣股份有限公司 59
Independent Auditors’ Report
獨立核數師報告
Auditors’ responsibility 核數師的責任
Our responsibility is to express an opinion on these 吾等的責任是根據吾等的審核對該等綜合財
consolidated financial statements based on our audit. Our 務報表作出意見。吾等的報告僅向整體股東
report is made solely to you, as a body, and for no other 報告，除此以外，吾等的報告不可用作其他
purpose. We do not assume responsibility towards or accept 用途。吾等概不就本報告的內容，對任何其
liability to any other person for the contents of this report. 他人士負責或承擔法律責任。
We conducted our audit in accordance with Hong Kong 吾等已根據香港會計師公會頒佈的香港核數
Standards on Auditing issued by the Hong Kong Institute of 準 則 進 行 審 核。 該 等 準 則 要 求 吾 等 遵 守 道
Certified Public Accountants. Those standards require that 德規範，並規劃及執行審核，以合理確定此
we comply with ethical requirements and plan and perform 等綜合財務報表是否不存有任何重大錯誤陳
the audit to obtain reasonable assurance about whether the 述。
consolidated financial statements are free from material
misstatement.
An audit involves performing procedures to obtain audit 審核涉及執行程序以獲取有關綜合財務報表
evidence about the amounts and disclosures in the 所載金額及披露資料的審核憑證。所選定的
consolidated financial statements. The procedures selected 程序取決於核數師的判斷，包括評估由於欺
depend on the auditors’ judgement, including the assessment 詐或錯誤而導致綜合財務報表存有重大錯誤
of the risks of material misstatement of the consolidated 陳述的風險。在評估該等風險時，核數師考
financial statements, whether due to fraud or error. In 慮與該公司編製綜合財務報表以作出真實而
making those risk assessments, the auditors consider internal 公平的反映相關的內部監控，以設計適當的
control relevant to the entity’s preparation of consolidated 審核程序，但並非為對公司的內部監控的有
financial statements that give a true and fair view in order 效性發表意見。審核亦包括評價董事所採用
to design audit procedures that are appropriate in the 會計政策的合適性及所作出的會計估計的合
circumstances, but not for the purpose of expressing an 理性，以及評價綜合財務報表的整體列報方
opinion on the effectiveness of the entity’s internal control. 式。
An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of
accounting estimates made by the directors, as well as
evaluating the overall presentation of the consolidated
financial statements.
We believe that the audit evidence we have obtained is 吾等相信，吾等所獲得的審核憑證充足和適
sufficient and appropriate to provide a basis for our audit 當地為吾等的審核意見提供基礎。
opinion.
60 Suchuang Gas Corporation Limited. | Annual Report 2015
Independent Auditors’ Report
獨立核數師報告
Opinion 意見
In our opinion, the consolidated financial statements give a 吾等認為，該等綜合財務報表已按照國際財
true and fair view of the financial position of the Company 務報告準則真實公允地反映 貴公司及其附
and its subsidiaries as at 31 December 2015, and of their 屬 公 司 於2015年12月31日 的 財 務 狀 況 及 截
financial performance and cash flows for the year then 至該日止年度的財務表現和現金流量，並已
ended in accordance with International Financial Reporting 根據香港公司條例的披露要求妥為編製。
Standards and have been properly prepared in compliance
with the disclosure requirements of the Hong Kong
Companies Ordinance.
Ernst & Young 安永會計師事務所
Certified Public Accountants 執業會計師
22/F, CITIC Tower, 1 Tim Mei Avenue, Central, 香港
Hong Kong 中環添美道1號中信大廈22樓
30 March 2016 2016年3月30日
2015 年年報 | 蘇創燃氣股份有限公司 61
Consolidated Statement of Profit or Loss and Other Comprehensive Income
綜合損益及其他全面收益表
Year ended 31 December 2015
截至2015年12月31日止年度
2015 2014
2015年 2014年
Notes RMB’000 RMB’000
附註 人民幣千元 人民幣千元
REVENUE 收入 5 795,625 785,592
Cost of sales 銷售成本 (595,220) (595,566)
Gross profit 毛利 200,405 190,026
Other income and gains 其他收入及收益 5 33,222 9,959
Selling and distribution costs 銷售及分銷成本 (4,016) (4,788)
Administrative expenses 行政開支 (40,077) (27,183)
Other expenses 其他開支 (3,055) (1)
Finance costs 融資成本 6 (5,817) (19,023)
Share of profits of associates 分佔聯營公司溢利 4,677 4,948
PROFIT BEFORE TAX 除稅前溢利 7 185,339 153,938
Income tax expense 所得稅開支 10 (46,700) (37,578)
PROFIT FOR THE YEAR 年度溢利 138,639 116,360
PROFIT FOR THE YEAR 以下各方應佔年度溢利：
ATTRIBUTABLE TO:
Owners of the parent 母公司擁有人 138,639 116,360
Non-controlling interests 非控股權益 – –
138,639 116,360
TOTAL COMPREHENSIVE 以下各方應佔年度
INCOME FOR THE YEAR 全面收益總額：
ATTRIBUTABLE TO:
Owners of the parent 母公司擁有人 138,639 116,360
Non-controlling interests 非控股權益 – –
138,639 116,360
EARNINGS PER SHARE 母公司普通股持有人應佔
ATTRIBUTABLE TO 每股盈利
ORDINARY EQUITY
HOLDERS OF THE PARENT
Basic 基本
– For profit for the year (RMB) － 年內溢利（人民幣） 12 0.18 0.21
Diluted 攤薄
– For profit for the year (RMB) － 年內溢利（人民幣） 12 0.18 0.21
62 Suchuang Gas Corporation Limited. | Annual Report 2015
Consolidated Statement of Financial Position
綜合財務狀況表
31 December 2015
於2015年12月31日
2015 2014
2015年 2014年
Notes RMB’000 RMB’000
附註 人民幣千元 人民幣千元
NON-CURRENT ASSETS 非流動資產
Property, plant and equipment 物業、廠房及設備 13 576,378 564,728
Prepaid land lease payments 預付土地租賃款項 14 44,936 50,164
Intangible assets 無形資產 963 –
Investments in associates 於聯營公司的投資 15 79,868 78,906
Deferred tax assets 遞延稅項資產 16 27,937 26,728
Other non-current assets 其他非流動資產 17 62,765 2,839
792,847 723,365
CURRENT ASSETS 流動資產
Inventories 存貨 18 7,292 5,814
Amounts due from construction 應收建設合同客戶款項
contract customers 19 60,648 37,445
Trade and bills receivables 應收貿易賬款及票據 20 42,380 56,475
Prepayments, deposits and 預付款項、按金及
other receivables 其他應收款項 17 11,135 14,112
Amounts due from 應收其他關連方款項
other related parties 21 – 173
Pledged deposits 已抵押存款 22 5,379 4,513
Cash and cash equivalents 現金及現金等價物 22 445,389 125,377
572,223 243,909
CURRENT LIABILITIES 流動負債
Trade payables 應付貿易賬款 23 58,782 42,405
Other payables and accruals 其他應付款項及應計費用 24 46,634 72,557
Advances from customers 預收客戶款項 153,301 144,095
Amount due to an other 應付其他關連方款項
related party 21 – 946
Deferred income 遞延收入 25 15,053 13,884
Tax payable 應付稅項 18,857 27,614
292,627 301,501
2015 年年報 | 蘇創燃氣股份有限公司 63
Consolidated Statement of Financial Position
綜合財務狀況表
31 December 2015
於2015年12月31日
2015 2014
2015年 2014年
Notes RMB’000 RMB’000
附註 人民幣千元 人民幣千元
NET CURRENT ASSETS/ 流動資產 ╱（負債）淨額
(LIABILITIES) 279,596 (57,592)
TOTAL ASSETS LESS CURRENT 總資產減流動負債
LIABILITIES 1,072,443 665,773
NON-CURRENT LIABILITIES 非流動負債
Deferred income 遞延收入 25 82,293 84,503
Interest-bearing bank loans 計息銀行貸款 26 60,000 120,000
142,293 204,503
Net assets 資產淨額 930,150 461,270
EQUITY 權益
Equity attributable to owners 母公司擁有人應佔權益
of the parent
Issued capital 已發行股本 27 6,544 98
Reserves 儲備 29 923,606 461,172
Total equity 權益總額 930,150 461,270
Su Aping Zhu Yaying
蘇阿平 朱亞英
Director Director
董事 董事
64 Suchuang Gas Corporation Limited. | Annual Report 2015
Consolidated Statement of Changes in Equity
綜合權益變動表
Year ended 31 December 2015
截至2015年12月31日止年度
Attributable to owners of the parent
母公司擁有人應佔
Share Statutory Non-
Issued Share option Merger Capital reserve Retained controlling Total
capital premium reserve reserve reserve fund profits Total interests equity
已發行 股份 購股權 法定 非控股
股本 溢價 儲備 合併儲備 資本儲備 儲備金 保留溢利 總計 權益 總權益
RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元
Note 27 Note 28 Note 29 Note 29 Note 29
附註27 附註28 附註29 附註29 附註29
At 1 January 2014 於2014年1月1日 62 – – 140,000 5,299 33,737 92,512 271,610 – 271,610
Issue of shares 發行股份 36 – – – 309,675 – – 309,711 – 309,711
Profit and total comprehensive 年度溢利及
income for the year 全面收益總額 – – – – – – 116,360 116,360 – 116,360
Capital contribution 控股公司出資
from the holding company – – – – 932 – – 932 – 932
Acquisition of an equity 自當時股東
interest of a subsidiary from 收購附屬公司
a then shareholder 的股本權益 – – – (214,343) – – – (214,343) – (214,343)
Dividends declared and paid 已宣派及派發股息 – – – – – – (23,000) (23,000) – (23,000)
Transfer from retained profits 轉撥自保留溢利 – – – – – 11,750 (11,750) – – –
At 31 December 2014 and 於2014年12月31日及
1 January 2015 2015年1月1日 98 – – (74,343) 315,906 45,487 174,122# 461,270 – 461,270
Issue of shares 發行股份 6,446 366,282 – – – – – 372,728 – 372,728
Share issue expenses 股份發行開支 – (25,219) – – – – – (25,219) – (25,219)
Transfer of share premium 股份溢價轉撥 – 309,675 – – (309,675) – – – – –
Profit and total comprehensive 年度溢利及
income for the year 全面收益總額 – – – – – – 138,639 138,639 – 138,639
Final 2014 dividends declared 已宣派及派發2014年
and paid 末期股息 – – – – – – (18,177) (18,177) – (18,177)
Equity-settled share 以權益結算的
option arrangements 購股權按排 – – 909 – – – – 909 – 909
Transfer from retained profits 轉撥自保留溢利 – – – – – 14,056 (14,056) – – –
At 31 December 2015 於2015年12月31日 6,544 650,738* 909* (74,343)* 6,231* 59,543* 280,528* 930,150 – 930,150
#
Retained profits have been adjusted for the proposed #
保留溢利已根據本年度的列報方式就擬派2014
final 2014 dividend in accordance with the current year’s 年末期股息作出調整，詳情載於財務報表附註
presentation, which is described in note 2.4 to the financial 2.4。
statements.
* These reserve accounts comprise the consolidated reserves * 該等儲備賬目包括綜合財務狀況表內的綜合
of RMB923,606,000 (2014: RMB461,172,000) in the 儲備人民幣923,606,000元（2014年：人民幣
consolidated statement of financial position. 461,172,000元）。
2015 年年報 | 蘇創燃氣股份有限公司 65
Consolidated Statement of Cash Flows
綜合現金流量表
Year ended 31 December 2015
截至2015年12月31日止年度
2015 2014
2015年 2014年
Notes RMB’000 RMB’000
附註 人民幣千元 人民幣千元
CASH FLOWS FROM 經營活動所得現金流量
OPERATING ACTIVITIES
Profit before tax 除稅前溢利 185,339 153,938
Adjustments for: 經下列調整：
Depreciation 折舊 7 26,882 32,075
Amortisation of prepaid 預付土地租賃款項攤銷
land lease payments 7 1,309 1,445
Amortisation of intangible assets 無形資產攤銷 7 61 –
Impairment of trade receivables 應收貿易賬款減值 7 2,730 –
Loss on disposal of items of 出售物業、廠房及
property, plant and equipment 設備項目的虧損 7 55 –
Gain on disposal of prepaid 出售預付土地租賃
land lease payments 款項的收益 7 (5,657) (4,287)
Amortisation of deferred income 遞延收入攤銷 25 (14,531) (12,945)
Foreign exchange gain 外匯收益 (408) (730)
Bank interest income 銀行利息收入 5 (11,802) (1,086)
Finance costs 融資成本 6 5,817 19,023
Equity-settled share option 以權益結算的購股權開支
expenses 909 –
Share of profits of associates 分佔聯營公司的溢利 (4,677) (4,948)
186,027 182,485
Decrease in trade and 應收貿易賬款及
bills receivables 票據減少 11,365 991
(Increase)/decrease in 應收建設合同客戶款項
amounts due from construction （增加）╱ 減少
contract customers (23,203) 9,972
(Increase)/decrease in prepayments, 預付款項、按金及其他
deposits and other receivables 應收款項（增加）╱ 減少 (1,074) 9,013
(Increase)/decrease in inventories 存貨（增加）╱ 減少 (1,478) 1,129
Decrease in amounts due from 應收其他關連方款項減少
other related parties 173 1,787
Increase in trade payables 應付貿易賬款增加 16,377 17,492
Decrease in other payables 其他應付款項及
and accruals 應計費用減少 (1,440) (1,523)
Increase in advances from 預收客戶款項增加
customers 9,206 23,590
Increase in deferred income 遞延收入增加 13,490 25,524
Cash generated from operations 經營業務所得現金 209,443 270,460
Interest received 已收利息 9,936 817
Tax paid 已付稅項 (56,666) (39,165)
NET CASH FLOWS FROM 經營活動所得
OPERATING ACTIVITIES 現金流量淨額 162,713 232,112
66 Suchuang Gas Corporation Limited. | Annual Report 2015
Consolidated Statement of Cash Flows
綜合現金流量表
Year ended 31 December 2015
截至2015年12月31日止年度
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
CASH FLOWS FROM 投資活動所得現金流量
INVESTING ACTIVITIES
Purchases of items of property, 購買物業、廠房及
plant and equipment 設備項目 (62,966) (50,964)
Proceeds from disposal of items of 出售物業、廠房及
property, plant and equipment 設備項目所得款項 23 22,940
Proceeds from disposal of 出售預付土地租賃款項
prepaid land lease payments 所得款項 14,242 11,134
Tax paid for disposal of prepaid 出售預付土地租賃
land lease payments 款項的已付稅項 (4,664) –
Purchase of intangible assets 購買無形資產 (1,024) –
Prepayments for a proposed 建議收購預付款項
acquisition (60,000) –
Dividends received from associates 已收聯營公司的股息 3,715 1,847
NET CASH FLOWS USED IN 投資活動所用
INVESTING ACTIVITIES 現金流量淨額 (110,674) (15,043)
CASH FLOWS FROM 融資活動所得現金流量
FINANCING ACTIVITIES
Proceeds from issue of shares 發行股份所得款項 372,728 279,160
Share issue expenses 股份發行開支 (19,364) –
Acquisition of an equity interest of a 自當時股東收購附屬公司
subsidiary from a then shareholder 的股本權益 – (214,343)
(Increase)/decrease in 已抵押存款（增加）╱ 減少
pledged deposits (866) 1,950
Interest received from 已收已抵押存款的利息
pledged deposits 134 269
Dividends paid 已付股息 (18,177) (23,000)
Interest paid 已付利息 (5,944) (20,386)
New interest-bearing bank loans 新造計息銀行貸款 – 190,000
Repayment of interest-bearing 償還計息銀行貸款
bank loans (60,000) (569,000)
Decrease in amounts due from 應收其他關連方款項減少
other related parties – 194,126
Decrease in amounts 應付其他關連方款項減少
due to other related parties (946) (276)
NET CASH FLOWS FROM/ 融資活動所得 ╱（所用）
(USED IN) FINANCING 現金流量淨額
ACTIVITIES 267,565 (161,500)
NET INCREASE IN CASH 現金及現金等價物增加
AND CASH EQUIVALENTS 淨額 319,604 55,569
Cash and cash equivalents at 年初的現金及現金等價物
beginning of year 125,377 69,808
Effect of exchange rate changes, net 匯率變動影響淨額 408 –
CASH AND CASH EQUIVALENTS 年末的現金及現金等價物
AT END OF YEAR 445,389 125,377
2015 年年報 | 蘇創燃氣股份有限公司 67
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
1. Corporate and Group Information 1. 企業及集團資料
Suchuang Gas Corporation Limited (the “Company”) 蘇創燃氣股份有限公司（「本公司」）根
was incorporated in the Cayman Islands on 4 July 2013 據 開 曼 群 島 法 律 第22章 公 司 法 於2013
as an exempted company with limited liability under 年7月4日在開曼群島註冊成立為獲豁免
the Companies Law, Chapter 22 of the Cayman Islands. 有限責任公司。
The registered office address of the Company is Clifton 本公司註冊辦事處地址為Clifton House,
House, 75 Fort Street, P.O. Box 1350, Grand Cayman 75 Fort Street, P.O. Box 1350, Grand
KY1-1108, Cayman Islands. Cayman KY1-1108, Cayman Islands。
The principal activity of the Company is investment 本公司的主要業務為投資控股。
holding.
The principal business activities of the Group during 年內本集團的主要業務包括於中國內地
the year included the distribution and sale of piped 配送及銷售管道天然氣、提供天然氣輸
natural gas, the provision of natural gas transmission, 送、作為建設及安裝燃氣管道的主要承
and acting as the main contractor of construction and 包商。
installation of gas pipelines in Mainland China.
In the opinion of the directors of the Company, the 本 公 司 董 事 認 為， 本 公 司 的 控 股 公 司
holding company of the Company is Fung Yu Holdings 為 一 間 於 英 屬 處 女 群 島（「英 屬 處 女 群
Limited (“Fung Yu Holdings”), a company incorporated 島」）註冊成立的公司Fung Yu Holdings
in the British Virgin Islands (“BVI”), and the ultimate Limited（「Fung Yu Holdings」），而本
controlling shareholders of the Company are Mr. Su 公司的最終控股股東為蘇阿平先生及朱
Aping (蘇阿平) and Ms. Zhu Yaying (朱亞英) (together 亞英女士（統稱「控股股東」）。
known as the “Controlling Shareholders”).
The shares of the Company have been listed on the 本公司股份已自2015年3月11日起在香
Main Board of the Stock Exchange of Hong Kong 港聯合交易所有限公司（「聯交所」）主
Limited (the “Stock Exchange”) since 11 March 2015. 板上市。
68 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
1. Corporate and Group Information 1. 企業及集團資料（續）
(Continued)
Information about subsidiaries
Particulars of the Company’s principal subsidiaries are 本公司主要附屬公司的詳情如下：
as follows:
Place of Issued Percentage
incorporation/ ordinary/ of equity
registration registered attributable Principal
Name and business share capital to the Company activities
註冊成立 ╱ 已發行普通 ╱ 本公司應佔
名稱 註冊及營運地點 註冊股本 權益的百分比 主要業務
Direct Indirect
直接 間接
China Suchuang Energy Hong Kong HK$10,000 100 – Investment holding
Co., (Hong Kong) Ltd.* 香港 10,000港元 投資控股
(“Suchuang Hong Kong“)
中國蘇創能源（香港）
有限公司（「蘇創香港」）
Taicang Natural Gas PRC/ RMB – 100 Distribution and
Company Limited*/** Mainland China 188,000,000 sale of natural gas,
(“Taicang Natural Gas”) 中國內地 人民幣 provision of natural
太倉市天然氣有限公司 188,000,000元 gas transmission,
（「太倉天然氣」） main contractor of
construction and
installation of gas
pipelines
配送及銷售天然氣、
提供天然氣輸送、
作為建設及安裝燃氣管道
的主要承包商
Suzhou Zhongyu PRC/ RMB – 100 Construction and
Energy Development Mainland China 10,000,000 operation of natural
Co., Ltd.*/** 中國內地 人民幣 gas filling stations
(“Suzhou Zhongyu”) 10,000,000元 建設及營運天然氣加氣站
蘇州中宇能源發展有限公司
（「蘇州中宇」）
2015 年年報 | 蘇創燃氣股份有限公司 69
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
1. Corporate and Group Information 1. 企業及集團資料（續）
(Continued)
Information about subsidiaries (Continued)
Particulars of the Company’s principal subsidiaries are 本公司主要附屬公司的詳情如下：（續）
as follows: (Continued)
* The statutory financial statements were not audited by * 法定財務報表均未經香港安永會計師事
Ernst & Young, Hong Kong or another member firm of the 務所或安永國際網絡其他公司審核。
Ernst & Young global network.
** The English names of these subsidiaries represent the best ** 於中華人民共和國（「中國」）註冊的附
efforts made by management of the Company to translate 屬公司並無正式英文名稱，故該等公司
their Chinese names as they do not have official English 的英文名稱乃由本公司管理層盡力自該
names registered in the People’s Republic of China 等公司的中文名稱翻譯得出。
(“PRC”).
*** As at 31 December 2015, the Company had direct and *** 於2015年12月31日， 本 公 司 直 接 及 間
indirect interests in its subsidiaries, all of which are 接 持 有 的 附 屬 公 司， 全 部 均 為 私 人 有
private limited liability companies (or, if incorporated 限責任公司（或，如於香港境外註冊成
o u t s i d e H o n g Ko n g , h av e s u b s t a n t i a l l y s i m i l a r 立，則具有與在香港註冊成立的私人公
characteristics to a private company incorporated in 司大致相若的特點）。
Hong Kong).
2.1 Basis of Preparation 2.1 編製基準
These financial statements have been prepared in 該等財務報表乃根據仍然生效的國際財
accordance with International Financial Reporting 務報告準則（「國際財務報告準則」）（包
Standards (“IFRSs”), which comprise all standards 括國際會計準則理事會（「國際會計準則
and interpretations approved by the International 理事會」）所批准的所有準則及詮釋）及
Accounting Standards Board (“IASB”), and International 國際會計準則委員會所批准的國際會計
Accounting Standards (“IASs”) and Standing 準則（「國際會計準則」）及常務詮釋委
Interpretations Committee interpretations approved 員會詮釋以及香港公司條例的披露規定
by the International Accounting Standards Committee 編製。財務報表乃根據歷史成本常規法
that remain in effect, and the disclosure requirements 編製。除另有說明者外，該等財務報表
of the Hong Kong Companies Ordinance. They have 以本公司及其附屬公司的功能貨幣人民
been prepared under the historical cost convention. 幣（「人民幣」）呈列，所有價值均已湊
These financial statements are presented in Renminbi 整至最接近千位。
(“RMB”), which is the functional currency of the
Company and its subsidiaries, and all values are
rounded to the nearest thousand except when otherwise
indicated.
70 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.1 Basis of Preparation (Continued) 2.1 編製基準（續）
Basis of consolidation
The consolidated financial statements include the 綜合財務報表包括本公司及其附屬公司
financial statements of the Company and its subsidiaries （統稱「本集團」）截至2015年12月31日
(collectively referred to as the “Group”) for the year 止年度的財務報表。附屬公司指本公司
ended 31 December 2015. A subsidiary is an entity 對其有直接或間接控制權的實體（包括
(including a structured entity), directly or indirectly, 結構性實體）。當本集團能透過其參與
controlled by the Company. Control is achieved when 承擔而享有投資對象可變回報的風險或
the Group is exposed, or has rights, to variable returns 權利，並能夠向投資對象使用其權力影
from its involvement with the investee and has the 響回報金額（即現有權利可使本集團能
ability to affect those returns through its power over 於當時指揮投資對象的相關活動），即
the investee (i.e., existing rights that give the Group 代表本集團擁有投資對象的控制權。
the current ability to direct the relevant activities of the
investee).
When the Company has, directly or indirectly, less 當本公司直接或間接擁有少於投資對象
than a majority of the voting or similar rights of an 過半數投票權或類似權利時，本集團於
investee, the Group considers all relevant facts and 評估其是否對投資對象擁有權力時會考
circumstances in assessing whether it has power over 慮所有相關事實及情況，包括：
an investee, including:
(a) the contractual arrangement with the other vote (a) 與該投資對象其他投票權持有人的
holders of the investee; 合約安排；
(b) rights arising from other contractual arrangements; (b) 根據其他合約安排享有的權利；及
and
(c) the Group’s voting rights and potential voting (c) 本集團的投票權及潛在投票權。
rights.
The financial statements of the subsidiaries are 附屬公司的財務報表乃按與本公司相同
prepared for the same reporting period as the Company, 的報告期及一致的會計政策編製。附屬
using consistent accounting policies. The results 公司的業績自本集團取得控制權當日起
of subsidiaries are consolidated from the date on 綜合入賬，並直至失去該控制權當日止
which the Group obtains control, and continue to be 前繼續綜合入賬。
consolidated until the date that such control ceases.
Profit or loss and each component of other 損益及其他全面收益表各組成部份歸屬
comprehensive income are attributed to the owners 於本集團母公司擁有人及非控股權益，
of the parent of the Group and to the non-controlling 即使會引致非控股權益虧絀結餘。所有
interests, even if this results in the non-controlling 集團內部資產及負債、股權、收益、開
interests having a deficit balance. All intra-group assets 支及所有與集團內公司間交易有關的現
and liabilities, equity, income, expenses and cash flows 金流均於綜合賬目時抵銷。
relating to transactions between members of the Group
are eliminated in full on consolidation.
2015 年年報 | 蘇創燃氣股份有限公司 71
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.1 Basis of Preparation (Continued) 2.1 編製基準（續）
Basis of consolidation (Continued)
The Group reassesses whether or not it controls an 倘事實及情況顯示上文所述三項控制因
investee if facts and circumstances indicate that there 素的一項或多項出現變化，本集團會重
are changes to one or more of the three elements of 新評估其是否控制投資對象。並無失去
control described above. A change in the ownership 控制權的附屬公司擁有權權益變動以股
interest of a subsidiary, without a loss of control, is 本交易入賬。
accounted for as an equity transaction.
If the Group loses control over a subsidiary, it 倘 本 集 團 失 去 對 附 屬 公 司 的 控 制 權，
derecognises (i) the assets (including goodwill) 則終止確認(i)該附屬公司的資產（包括
and liabilities of the subsidiary, (ii) the carrying 商譽）及負債，(ii)任何非控股權益的賬
amount of any non-controlling interest and (iii) the 面值及(iii)於權益內記錄的累計匯兌差
cumulative translation differences recorded in equity; 額；及確認(i)已收代價的公平值，(ii)所
and recognises (i) the fair value of the consideration 保留任何投資的公平值及(iii)損益賬中
received, (ii) the fair value of any investment retained 任何因此產生的盈餘或虧損。先前已於
and (iii) any resulting surplus or deficit in profit or loss. 其他全面收入內確認的本集團應佔部份
The Group’s share of components previously recognised 重新分類至損益或保留溢利（如適當），
in other comprehensive income is reclassified to profit 基準與本集團直接出售相關資產或負債
or loss or retained profits, as appropriate, on the same 所需使用者相同。
basis as would be required if the Group had directly
disposed of the related assets or liabilities.
72 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.2 Changes in Accounting Policies and 2.2 會計政策的變動及披露
Disclosures
The Group has adopted the following revised standards 本集團已於本年度的財務報表首次採納
for the first time for the current year’s financial 以下經修訂準則。
statements.
Amendments to IAS 19 Defined Benefit Plans: 國際會計准則第19號的修訂界定利益計劃：
Employee Contributions 僱員供款
Annual Improvements to IFRSs 2010-2012 Cycle 2010年至2012年期間國際財務報告准則的年
度改進
Annual Improvements to IFRSs 2011-2013 Cycle 2011年至2013年期間國際財務報告准則的年
度改進
The nature and the impact of each amendment is 各項修訂的性質及影響論述如下：
described below:
(a) Amendments to IAS 19 apply to contributions (a) 國際會計準則第19號的修訂適用於
from employees or third parties to defined benefit 僱員或者第三方向界定福利計劃的
plans. The amendments simplify the accounting 供款。該修訂簡化獨立於僱員服務
for contributions that are independent of the 年期的供款的會計處理，如僱員供
number of years of employee service, for example, 款根據薪金的固定比例進行計算。
e m p loye e c o n trib u tio n s th a t are calculated 倘供款金額獨立於服務年期，實體
according to a fixed percentage of salary. If the 可以在僱員提供有關服務期間將僱
amount of the contributions is independent of the 員供款確認為服務成本的抵減項。
number of years of service, an entity is permitted 由於本集團並無任何界定福利計
to recognise such contributions as a reduction 劃，故該等修訂並無對本集團構成
of service cost in the period in which the related 任何影響。
service is rendered. The amendments have had no
impact on the Group as the Group does not have
defined benefit plans.
2015 年年報 | 蘇創燃氣股份有限公司 73
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.2 Changes in Accounting Policies and 2.2 會計政策的變動及披露（續）
Disclosures (Continued)
(b) The Annual Improvements to IFRSs 2010-2012 (b) 於2013年12月頒佈的2010年至2012
Cycle issued in December 2013 sets out 年期間國際財務報告準則的年度改
amendments to a number of IFRSs. Details of the 進 載列國際財務報告準則的多項修
amendments that are effective for the current year 訂。於本年度生效的修訂詳情如下：
are as follows:
IFRS 8 Operating Segments: Clarifies that 國際財務報告準則第8號經營
an entity must disclose the judgements 分部 ：澄清實體必須披露管理
m a d e by m a n a g e m e n t i n a p p l y i n g t h e 層於應用國際財務報告準則第
aggregation criteria in IFRS 8, including a 8號中的合併處理準則時作出
brief description of operating segments that 的判斷，包括作合併處理的經
have been aggregated and the economic 營分部簡述，以及評估分部是
characteristics used to assess whether the 否相似時所用的經濟特徵。該
segments are similar. The amendments also 等修訂亦澄清，分部資產與總
clarify that a reconciliation of segment assets 資產的對賬僅於該對賬乃向主
to total assets is only required to be disclosed 要營運決策者匯報時方須披
if the reconciliation is reported to the chief 露。該等修訂並無對本集團構
operating decision maker. The amendments 成任何影響。
have had no impact on the Group.
IAS 16 Property, Plant and Equipment and IAS 國際會計準則第16號物業、廠
38 Intangible Assets: Clarifies the treatment 房及設備 及國際會計準則第38
of gross carrying amount and accumulated 號無形資產： 釐清物業、廠房
depreciation or amortisation of revalued 及設備以及無形資產重估項目
items of property, plant and equipment and 的賬面總值及累計折舊或攤銷
intangible assets. The amendments have 處理方法。由於本集團並無使
had no impact on the Group as the Group 用重估模式計量該等資產，因
does not apply the revaluation model for the 此該等修訂並無對本集團構成
measurement of these assets. 任何影響。
74 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.2 Changes in Accounting Policies and 2.2 會計政策的變動及披露（續）
Disclosures (Continued)
(b) (Continued) (b) （續）
IAS 24 Related Party Disclosures: Clarifies 國 際 會 計 準 則 第24號 關 連 方
that a management entity (i.e., an entity 披露： 釐清管理實體（即提供
that provides key management personnel 關鍵管理人員服務的實體）為
services) is a related party subject to related 關連方，須遵守關連方披露規
party disclosure requirements. In addition, 定。此外，使用管理實體的實
an entity that uses a management entity is 體須披露就管理服務產生的開
required to disclose the expenses incurred for 支。由於本集團並無接受其他
management services. The amendment has 實體提供的任何管理服務，因
had no impact on the Group as the Group 此該修訂並無對本集團構成任
does not receive any management services 何影響。
from other entities.
(c) Th e A n n u a l I m p r ov e m e n t s t o I F R S s 2 0 1 1 - (c) 於2013年12月頒佈的2011年至2013
2013 Cycle issued in December 2013 sets out 年期間國際財務報告準則的年度改
amendments to a number of IFRSs. Details of the 進 載列國際財務報告準則的多項修
amendments that are effective for the current year 訂。 於 本 年 度 生 效 的 修 訂 詳 情 如
are as follows: 下：
IFRS 3 Business Combinations: Clarifies that 國際財務報告準則第3號業務
joint arrangements but not joint ventures are 合併： 釐清合營安排（而非合
outside the scope of IFRS 3 and the scope 營企業）不屬於國際財務報告
exception applies only to the accounting 準 則 第3號 的 範 圍 內， 而 此 範
in the financial statements of the joint 圍豁免僅適用於合營安排自身
arrangement itself. The amendment is applied 財務報表的會計處理。該修訂
prospectively. The amendment has had no 將於生效後應用。由於本公司
impact on the Group as the Company is not a 並非合營安排，且本集團於年
joint arrangement and the Group did not form 內並無成立任何合營安排，因
any joint arrangement during the year. 此該修訂並無對本集團構成任
何影響。
2015 年年報 | 蘇創燃氣股份有限公司 75
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.2 Changes in Accounting Policies and 2.2 會計政策的變動及披露（續）
Disclosures (Continued)
(c) (Continued) (c) （續）
IFRS 13 Fair Value Measurement: Clarifies 國際財務報告準則第13號公平
that the portfolio exception in IFRS 13 值計量： 釐清國際財務報告準
can be applied not only to financial assets 則第13號所述的組合豁免不僅
and financial liabilities, but also to other 適用於金融資產及金融負債，
contracts within the scope of IFRS 9 or IAS 亦可應用於國際財務報告準
39 as applicable. The amendment is applied 則第9號或國際會計準則第39
prospectively from the beginning of the 號（如 適 用）範 圍 內 的 其 他 合
annual period in which IFRS 13 was initially 約。該修訂將自國際財務報告
applied. The amendment has had no impact 準則第13號首次應用的年度期
on the Group as the Group does not apply the 間開始起應用。由於本集團並
portfolio exception in IFRS 13. 無應用國際財務報告準則第13
號的組合豁免，因此該修訂並
無對本集團構成影響。
IAS 40 Investment Property: Clarifies 國 際 會 計 準 則 第40號 投 資 物
that IFRS 3, instead of the description 業： 釐清須使用國際財務報告
o f a n c i l l a r y s e r v i c e s i n I A S 4 0 wh i ch 準 則 第3號（而 非 國 際 會 計 準
differentiates between investment property 則第40號對輔助服務的描述，
and owner-occupied property, is used to 該描述區分投資物業與自有物
determine if the transaction is a purchase 業）以釐定交易屬購置資產或
of an asset or a business combination. The 業務合併。該修訂於生效後應
amendment is applied prospectively for 用於收購投資物業。由於本集
acquisitions of investment properties. The 團於年內並無收購投資物業，
amendment has had no impact on the Group 該修訂並不適用，因此該修訂
as the Group does not have any acquisition of 並無對本集團構成任何影響。
investment properties during the year and so
this amendment is not applicable.
In addition, the Company has adopted the amendments 此外，本公司於本財務年度內採納香港
to the Listing Rules issued by the Hong Kong Stock 聯交所頒佈的有關財務資料披露的上市
Exchange relating to the disclosure of financial 規 則 修 訂（參 考 香 港 公 司 條 例（第622
i n f o r m a t i o n w i t h r e f e r e n c e t o t h e H o n g Ko n g 章））。對財務報表的主要影響在於財務
Companies Ordinance (Cap. 622) during the current 報表內若干資料的呈列及披露。
financial year. The main impact to the financial
statements is on the presentation and disclosure of
certain information in the financial statements.
76 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.3 Issued But Not Yet Effective International 2.3 已頒佈但尚未生效的國際財務報
Financial Reporting Standards 告準則
The Group has not applied the following new and 本集團並無於該等財務報表應用以下已
revised IFRSs, that have been issued but are not yet 頒佈但尚未生效的新訂及經修訂國際財
effective, in these financial statements. 務報告準則。
IFRS 9 Financial Instruments3 國際財務報告準則第9號 金融工具 3
Amendments to Sale or Contribution of 國際財務報告準則第10 投資者與其聯營公
IFRS 10 and IAS 28 Assets between an 號及國際會計準則第 司或合營企業之
Investor and its Associate 28號的修訂本 間的資產出售或
or Joint Venture6 注資 6
Amendments to Investment Entities: 國際財務報告準則第10 投資實體：應用綜
IFRS 10, IFRS 12 Applying the 號、國際財務報告準 合例外情況 1
and IAS 28 Consolidation Exception1 則第12號及國際會計
準則第28號的修訂本
Amendments to Accounting for Acquisitions 國際財務報告準則 收購共同經營權益
IFRS 11 of Interests in Joint 第11號的修訂本 的會計法 1
Operations1
IFRS 14 Regulatory Deferral Account5 國際財務報告準則 監管遞延帳目 5
第14號
IFRS 15 Revenue from Contracts with 國際財務報告準則 客戶合約收益 3
Customers3 第15號
Amendments to IAS 1 Disclosure Initiative1 國際會計準則第1號 披露計劃 1
的修訂本
Amendments to Clarification of Acceptable 國際會計準則第16號及 澄清可接納的折舊
IAS 16 and IAS 38 Methods of Depreciation 國際會計準則第38號 及攤銷法 1
and Amortisation1 的修訂本
Amendments to Agriculture: Bearer Plants1 國際會計準則第16號及 農業：生產性植物 1
IAS 16 and 國際會計準則第41號
IAS 41 的修訂本
Amendments to IAS 27 Equity Method in Separate 國際會計準則第27號 獨立財務報表的權
Financial Statements1 的修訂本 益法 1
Annual Improvements Amendments to a number 2012年至2014年週期的 多項國際財務報告
2012-2014 Cycle of IFRSs1 年度改進 準則的修訂本1
IFRS 16 Lease4 國際財務報告準則 租賃 4
第16號
Amendments to IAS 12 Recognition of Deferred Tax 國際會計準則第12號 識別遞延所得稅資
Assets for Unrealised Losses2 的修訂本 產的未實現損失 2
Amendments to IAS 7 Statement of Cash Flow2 國際會計準則第7號 現金流量表 2
的修訂本
1
Effective for annual periods beginning on or after 1 1
於2016年1月1日 或 之 後 開 始 的 年 度 期
January 2016 間生效
2
Effective for annual periods beginning on or after 1 2
於2017年1月1日 或 之 後 開 始 的 年 度 期
January 2017 間生效
3
Effective for annual periods beginning on or after 1 3
於2018年1月1日 或 之 後 開 始 的 年 度 期
January 2018 間生效
4
Effective for annual periods beginning on or after 1 4
於2019年1月1日 或 之 後 開 始 的 年 度 期
January 2019 間生效
5
Effective for an entity that first adopts IFRSs for its annual 5
對首次採納國際財務報告準則的實體於
financial statements beginning on or after 1 January 2016 2016年1月1日或之後開始的年度財務
and therefore is not applicable to the Group 報表生效，因此不適用於本集團
6
No mandatory effective date yet determined but is 6
沒有確定強制生效日期，但可供採用
available for adoption
2015 年年報 | 蘇創燃氣股份有限公司 77
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.3 Issued But Not Yet Effective International 2.3 已頒佈但尚未生效的國際財務報
Financial Reporting Standards (Continued) 告準則（續）
Further information about those IFRSs that are expected 預期本集團適用的該等國際財務報告準
to be applicable to the Group is as follows: 則的進一步資料如下：
In July 2014, the IASB issued the final version of IFRS 9, 於2014年7月， 國 際 會 計 準 則 理 事 會
bringing together all phases of the financial instruments 頒佈國際財務報告準則第9號的最終版
project to replace IAS 39 and all previous versions of 本，將金融工具項目的所有階段集於一
IFRS 9. The standard introduces new requirements for 起以代替國際會計準則第39號及全部先
classification and measurement, impairment and hedge 前版本的國際財務報告準則第9號。該
accounting. The Group expects to adopt IFRS 9 from 準則引入分類及計量、減值及對沖會計
1 January 2018. During 2015, the Group performed 法的新規定。本集團預期自2018年1月
a high-level assessment of the impact of the adoption 1日起採納國際財務報告準則第9號。於
of IFRS 9. This preliminary assessment is based on 2015年， 本 集 團 就 採 納 國 際 財 務 報 告
currently available information and may be subject 準則第9號的影響進行高層次評估。該
to changes arising from further detailed analyses or 初步評估乃以目前可得資料為基礎，可
additional reasonable and supportable information 因應進一步詳細分析或未來本集團獲得
being made available to the Group in the future. The 更多合理及有支持的資料出現而有所變
expected impacts arising from the adoption of IFRS 9 動。預期採納國際財務報告準則第9號
are summarised as follows: 產生的影響概述如下：
(a) Classification and measurement (a)
The Group does not expect that the adoption 本集團預期，採用國際財務報告準
of IFRS 9 will have a significant impact on the 則第9號不會對金融資產的分類及
classification and measurement of its financial 計量構成重大影響。其預期將繼續
assets. It expects to continue measuring at 按公平值計量現時以公平值持有的
fair value all financial assets currently held at 所有金融資產。目前作為可供出售
fair value. Equity investments currently held 工具持有的股本投資，由於有關投
as available for sale will be measured at fair 資擬在可見將來持有以及本集團預
value through other comprehensive income as 期會應用在其他全面收益列報公平
the investments are intended to be held for the 值變動的選擇，因此，其將會以公
foreseeable future and the Group expects to apply 平值計量且其變動計入其他全面收
the option to present fair value changes in other 益。就有關股本投資記錄於其他全
comprehensive income. Gains and losses recorded 面收益的損益在有關投資終止確認
in other comprehensive income for the equity 時不可再循環至損益。
investments cannot be recycled to profit or loss
when the investments are derecognised.
78 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.3 Issued But Not Yet Effective International 2.3 已頒佈但尚未生效的國際財務報
Financial Reporting Standards (Continued) 告準則（續）
(b) Impairment (b)
IFRS 9 requires an impairment on debt instruments 國際財務報告準則第9號規定並無
recorded at amortised cost or at fair value 根據國際財務報告準則第9號透過
through other comprehensive income, lease 損益以公平值列賬的項目以攤銷成
receivables, loan commitments and financial 本或透過其他全面收益以公平值列
guarantee contracts that are not accounted for 賬之債務工具、租賃應收款項、貸
at fair value through profit or loss under IFRS 9, 款承諾及財務擔保合約須作減值，
to be recorded based on an expected credit loss 並將根據預期信貸虧損模式或按十
model either on a twelve-month basis or a lifetime 二個月基準或可使用年期基準入
basis. The Group expects to apply the simplified 賬。 本 集 團 預 期 採 納 簡 化 方 式，
approach and record lifetime expected losses 並將根據於其所有應收貿易及其他
that are estimated based on the present value of 款項餘下年期內的所有現金差額現
all cash shortfalls over the remaining life of all 值估計的可使用預期虧損入賬。本
of its trade and other receivables. The Group will 集團將進行更詳細分析，其將考慮
perform a more detailed analysis which considers 所有合理及輔助資料（包括前瞻因
all reasonable and supportable information, 素），以估計於採納國際財務報告
including forward-looking elements, for estimation 準則第9號後其應收貿易及其他款
of expected credit losses on its trade and other 項的預期信貸虧損。
receivables upon the adoption of IFRS 9.
The amendments to IFRS 10 and IAS 28 address an 國際財務報告準則第10號及國際會計準
inconsistency between the requirements in IFRS 10 則第28號的修訂解決國際財務報告準則
and in IAS 28 in dealing with the sale or contribution 第10號 及 國 際 會 計 準 則 第28號 之 間 對
of assets between an investor and its associate or joint 於處理投資者與其聯營公司或合營企業
venture. The amendments require a full recognition of 之間的資產出售或投入的規定的不一致
a gain or loss when the sale or contribution of assets 性。該等修訂要求於投資者與其聯營公
between an investor and its associate or joint venture 司或合營企業之間的資產出售或投入構
constitutes a business. For a transaction involving assets 成一項業務時，確認全部收益或虧損。
that do not constitute a business, a gain or loss resulting 對於不構成業務的資產交易，交易所產
from the transaction is recognised in the investor’s 生的收益或虧損僅以無關連的投資者於
profit or loss only to the extent of the unrelated 該聯營公司或合營企業的權益為限，於
investor’s interest in that associate or joint venture. 投資者的損益中確認。該等修訂只對未
The amendments are to be applied prospectively. No 來適用。該等修訂並無確定強制生效日
mandatory effective date yet determined but is available 期，但可供採用。
for adoption.
2015 年年報 | 蘇創燃氣股份有限公司 79
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.3 Issued But Not Yet Effective International 2.3 已頒佈但尚未生效的國際財務報
Financial Reporting Standards (Continued) 告準則（續）
The amendments to IFRS 11 require that an acquirer of 國際財務報告準則第11號的修訂規定共
an interest in a joint operation in which the activity of 同經營（當中的共同經營活動構成一項
the joint operation constitutes a business must apply the 業務）權益的收購方必須應用國際財務
relevant principles for business combinations in IFRS 報告準則第3號有關業務合併的相關原
3. The amendments also clarify that a previously held 則。該等修訂亦釐清，當購入同一共同
interest in a joint operation is not remeasured on the 經營的額外權益並維持共同控制權時，
acquisition of an additional interest in the same joint 之前持有的權益不重新計量。此外，國
operation while joint control is retained. In addition, a 際 財 務 報 告 準 則 第11號 加 入 了 除 外 範
scope exclusion has been added to IFRS 11 to specify 圍以具體說明當享有共同控制權的各
that the amendments do not apply when the parties 方（包括報告實體）由同一最終控制方
sharing joint control, including the reporting entity, are 共同控制時，不應用該等修訂。該等修
under common control of the same ultimate controlling 訂適用於收購共同經營初始權益及收購
party. The amendments apply to both the acquisition 同一共同經營任何額外權益。該等修訂
of the initial interest in a joint operation and the 於2016年1月1日 獲 採 納 後， 預 期 不 會
acquisition of any additional interests in the same joint 對本集團的財務狀況或業績產生任何影
operation. The amendments are not expected to have 響。
any impact on the financial position or performance of
the Group upon adoption on 1 January 2016.
IFRS 15 establishes a new five-step model to account 國際財務報告準則第15號制定一個新的
for revenue arising from contracts with customers. 五步模式，將計算於自客戶合同產生的
Under IFRS 15, revenue is recognised at an amount 收益。根據國際財務報告準則第15號，
that reflects the consideration to which an entity 收益按能反映實體預期就交換向客戶轉
expects to be entitled in exchange for transferring 讓貨物或服務而有權獲得的代價金額確
goods or services to a customer. The principles in IFRS 認。 國 際 財 務 報 告 準 則 第15號 的 原 則
15 provide a more structured approach for measuring 為計量及確認收益提供更加系統化的方
and recognising revenue. The standard also introduces 法。該準則亦引入廣泛的定性及定量披
extensive qualitative and quantitative disclosure 露規定，包括分拆收益總額，關於履行
requirements, including disaggregation of total revenue, 責任、不同期間之間訂約資產及負債賬
information about performance obligations, changes in 目結餘的變動以及主要判斷及估計的資
contract asset and liability account balances between 料。該準則將取代國際財務報告準則項
periods and key judgements and estimates. The 下所有現時收益確認的規定。於2015年
standard will supersede all current revenue recognition 7月，國際會計準則理事會發出國際財
requirements under IFRSs. In July 2015, the IASB issued 務報告準則第15號的修訂，內容有關將
an amendment to IFRS 15 regarding a one-year deferral 國際財務報告準則第15號的強制生效日
of the mandatory effective date of IFRS 15 to 1 January 期 延 遲 一 年 至2018年1月1日。 本 集 團
2018. The Group expects to adopt IFRS 15 on 1 January 預 期 於2018年1月1日 採 納 國 際 財 務 報
2018 and is currently assessing the impact of IFRS 15 告準則第15號，目前正評估採納國際財
upon adoption. 務報告準則第15號的影響。
80 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.3 Issued But Not Yet Effective International 2.3 已頒佈但尚未生效的國際財務報
Financial Reporting Standards (Continued) 告準則（續）
Amendments to IAS 1 include narrow-focus 國際會計準則第1號修訂本載有在財務
improvements in respect of the presentation and 報表列報及披露焦點集中的改進。修訂
disclosure in financial statements. The amendments 澄清：
clarify:
(i) the materiality requirements in IAS 1; (i) 國 際 會 計 準 則 第1號 的 重 大 性 要
求；
(ii) that specific line items in the statement of profit or (ii) 損益表及財務狀況表內的指定單項
loss and the statement of financial position may be 可以分開；
disaggregated;
(iii) that entities have flexibility as to the order (iii) 實體在其列報財務報表附註的次序
in which they present the notes to financial 方面有靈活性；及
statements; and
(iv) that the share of other comprehensive income of (iv) 應佔以權益法核算的聯營公司及合
associates and joint ventures accounted for using 營企業的其他全面收入須以單項合
the equity method must be presented in aggregate 計列報，並分類為以後將重分類進
as a single line item, and classified between 損益及以後不能重分類進損益的項
those items that will or will not be subsequently 目。
reclassified to profit or loss.
Furthermore, the amendments clarify the requirements 此外，修訂澄清在財務狀況表及損益表
that apply when additional subtotals are presented in 內 列 報 額 外 小 計 時 適 用 的 要 求。 本 集
the statement of financial position and the statement 團 預 期 由2016年1月1日 起 採 用 該 等 修
of profit or loss. The Group expects to adopt the 訂。預期修訂對本集團的財務報表無任
amendments from 1 January 2016. The amendments 何重大影響。
are not expected to have any significant impact on the
Group’s financial statements.
2015 年年報 | 蘇創燃氣股份有限公司 81
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.3 Issued But Not Yet Effective International 2.3 已頒佈但尚未生效的國際財務報
Financial Reporting Standards (Continued) 告準則（續）
Amendments to IAS 16 and IAS 38 clarify the principle 國際會計準則第16號及國際會計準則第
in IAS 16 and IAS 38 that revenue reflects a pattern of 38號 的 修 訂 釐 清 國 際 會 計 準 則 第16號
economic benefits that are generated from operating 及國際會計準則第38號的原則，即收益
a business (of which the asset is part) rather than the 反映經營業務（其中資產是一部份）所
economic benefits that are consumed through the 產生的經濟利益模式，而不是透過使用
use of the asset. As a result, a revenue-based method 資產所耗費的經濟利益。因此，收益法
cannot be used to depreciate property, plant and 不能用於折舊物業、廠房及設備，而僅
equipment and may only be used in very limited 可在非常有限的情況下用以攤銷無形資
circumstances to amortise intangible assets. The 產。該等修訂只對未來適用。由於本集
amendments are to be applied prospectively. The 團並無使用收益法計算其非流動資產的
amendments are not expected to have any impact on 折 舊， 故 該 等 修 訂 於2016年1月1日 獲
the financial position or performance of the Group 採納後，預期不會對本集團的財務狀況
upon adoption on 1 January 2016 as the Group has 或業績產生任何影響。
not used a revenue-based method for the calculation of
depreciation of its non-current assets.
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要
Investments in associates and joint ventures
An associate is an entity in which the Group has a 聯營公司指本集團擁有一般不少於20%
long term interest of generally not less than 20% of the 股本投票權的長期權益，並可對其實施
equity voting rights and over which it is in a position to 重大影響力的實體。重大影響力指參與
exercise significant influence. Significant influence is 投資對象財政及經營政策決策的權力，
the power to participate in the financial and operating 但非控制或共同控制該等政策。
policy decisions of the investee, but is not control or
joint control over those policies.
A joint venture is a type of joint arrangement whereby 合營企業乃一種合營安排，具有共同控
the parties that have joint control of the arrangement 制權的合營各方可分佔該合營企業淨資
have rights to the net assets of the joint venture. Joint 產的權益。共同控制權指通過訂約協定
control is the contractually agreed sharing of control 共享安排的控制權，僅在相關活動決策
of an arrangement, which exists only when decisions 須經共享控制權的各方一致同意的情況
about the relevant activities require the unanimous 下存在。
consent of the parties sharing control.
82 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Investments in associates and joint ventures
(Continued)
The Group’s investments in associates and joint ventures 本集團於聯營公司及合營企業的投資乃
are stated in the consolidated statement of financial 根據權益會計法計算本集團應佔的資產
position at the Group’s share of net assets under the 淨值減去任何減值虧損後在綜合財務狀
equity method of accounting, less any impairment 況表列賬。
losses.
The Group’s share of the post-acquisition results and 本集團應佔聯營公司及合營企業的被收
other comprehensive income of associates and joint 購後業績及其他全面收益乃計入損益。
ventures is included in profit or loss. In addition, 此外，倘直接於聯營公司或合營企業的
when there has been a change recognised directly in 權益確認變動，本集團於綜合權益變動
the equity of the associate or joint venture, the Group 表確認應佔的任何變動（如適用）。本集
recognises its share of any changes, when applicable, 團與其聯營公司或合營企業之間交易產
in the consolidated statement of changes in equity. 生的未變現盈虧以本集團於聯營公司或
Unrealised gains and losses resulting from transactions 合營企業的投資為限對銷，惟倘未變現
between the Group and its associates or joint ventures 虧損提供已轉讓資產減值的證據，則作
are eliminated to the extent of the Group’s investments 別論。收購聯營公司或合營企業所產生
in the associates or joint ventures, except where 的商譽計入本集團於聯營公司或合營企
unrealised losses provide evidence of an impairment 業的投資的部份。
of the assets transferred. Goodwill arising from the
acquisition of associates or joint ventures is included
as part of the Group’s investments in associates or joint
ventures.
If an investment in an associate becomes an investment 倘對聯營公司的投資成為對合營企業的
in a joint venture or vice versa, the retained interest 投資，或對合營企業的投資成為對聯營
is not remeasured. Instead, the investment continues 公 司 的 投 資， 則 不 會 重 新 計 量 留 存 權
to be accounted for under the equity method. In all 益，而是繼續按權益法將投資列賬。在
other cases, upon loss of significant influence over the 所有其他情況下，若本集團失去對聯營
associate or joint control over the joint venture, the 公司的重大影響力或合營企業的共同控
Group measures and recognises any retained investment 制權，會按公平值計量及確認任何留存
at its fair value. Any difference between the carrying 投資。失去對聯營公司的重大影響力或
amount of the associate or joint venture upon loss of 對合營企業的共同控制權時，聯營公司
significant influence or joint control and the fair value 或合營企業的賬面值與留存投資公平值
of the retained investment and proceeds from disposal 及出售所得款項之間的差額於損益確
is recognised in profit or loss. 認。
2015 年年報 | 蘇創燃氣股份有限公司 83
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Investments in associates and joint ventures
(Continued)
When an investment in an associate or a joint venture 當聯營公司或合營企業的投資歸類為持
is classified as held for sale, it is accounted for in 作出售時，則按國際財務報告準則第5
accordance with IFRS 5 Non-current Assets Held for 號持作出售非流動貿產及已終止經營業
Sale and Discontinued Operations. 務 入賬。
Fair value measurement
The Group measures its equity investments at fair value 本集團於各報告期末按公平值計量其股
at the end of each reporting period. Fair value is the 本投資。公平值為於計量日期市場參與
price that would be received to sell an asset or paid 者間進行的有序交易中，就出售資產所
to transfer a liability in an orderly transaction between 收取或轉讓負債支付的價格。公平值計
market participants at the measurement date. The fair 量乃基於出售資產或轉讓負債的交易於
value measurement is based on the presumption that 資產或負債的主要市場進行，或在未有
the transaction to sell the asset or transfer the liability 主要市場的情況下，則於資產或負債的
takes place either in the principal market for the asset 最有利市場進行的假設。主要或最有利
or liability, or in the absence of a principal market, in 市場必須為本集團可進入的市場。資產
the most advantageous market for the asset or liability. 或負債的公平值乃基於市場參與者為資
The principal or the most advantageous market must 產或負債定價時所採用的假設計量，並
be accessible by the Group. The fair value of an asset 假設市場參與者乃依照其最佳經濟利益
or a liability is measured using the assumptions that 行事。
market participants would use when pricing the asset or
liability, assuming that market participants act in their
economic best interest.
A fair value measurement of a non-financial asset takes 非金融資產的公平值計量需考慮市場參
into account a market participant’s ability to generate 與者透過以最大限度使用該資產達致最
economic benefits by using the asset in its highest and 佳用途、或透過將資產售予將以最大限
best use or by selling it to another market participant 度使用該資產達致最佳用途的另一名市
that would use the asset in its highest and best use. 場參與者而產生經濟利益的能力。
Th e G r o u p u s e s va l u a t i o n t e ch n i q u e s t h a t a r e 本集團使用適用於不同情況且具備足夠
appropriate in the circumstances and for which 可用數據以計量公平值的估值方法，以
sufficient data are available to measure fair value, 盡量使用相關可觀察輸入數據及盡量減
maximising the use of relevant observable inputs and 少使用不可觀察輸入數據。
minimising the use of unobservable inputs.
84 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Fair value measurement (continued)
All assets and liabilities for which fair value is measured 於財務報表計量或披露公平值的所有資
or disclosed in the financial statements are categorised 產及負債，均根據對公平值計量整體而
within the fair value hierarchy, described as follows, 言屬重大的最低層輸入數據按下述公平
based on the lowest level input that is significant to the 值層級進行分類：
fair value measurement as a whole:
Level 1 – based on quoted prices (unadjusted) in active 第一級 － 基 於 可 識 別 資 產 或 負 債 在 活
markets for identical assets or liabilities 躍市場的報價（未經調整）
Level 2 – based on valuation techniques for which the 第二級 － 基 於 可 直 接 或 間 接 觀 察 對 公
lowest level input that is significant to the 平值計量而言為重要的最低
fair value measurement is observable, either 層輸入數據的估值方法
directly or indirectly
Level 3 – based on valuation techniques for which the 第三級 － 基 於 無 法 觀 察 對 公 平 值 計 量
lowest level input that is significant to the 而言為重要的最低層輸入數
fair value measurement is unobservable 據的估值方法
For assets and liabilities that are recognised in the 就經常於財務報表確認的資產及負債而
financial statements on a recurring basis, the Group 言，本集團於各報告期末時，根據與整
determines whether transfers have occurred between 體公平值計量而言為重要的最低層輸入
levels in the hierarchy by reassessing categorisation 數據重新評估分類，釐定是否存在不同
(based on the lowest level input that is significant to the 層級間轉移。
fair value measurement as a whole) at the end of each
reporting period.
Impairment of non-financial assets
Where an indication of impairment exists, or when 倘出現減值跡象，或需要對資產進行年
annual impairment testing for an asset is required 度減值測試（遞延稅項資產、存貨、建
(other than deferred tax assets, inventories, construction 設合同資產、金融資產及非流動資產 ╱
contract assets, financial assets and non-current assets/ 分類為持作出售的出售組合除外），則
a disposal group classified as held for sale), the asset’s 評估資產的可收回金額。資產的可收回
recoverable amount is estimated. An asset’s recoverable 金額乃資產或現金產生單位的使用價值
amount is the higher of the asset’s or cash-generating 與其公平值扣除出售成本兩者中較高
unit’s value in use and its fair value less costs of 者，並就個別資產釐定，除非該資產並
disposal, and is determined for an individual asset, 無產生大致上獨立於其他資產或資產組
unless the asset does not generate cash inflows that 別的現金流量，在此情況下，則就資產
are largely independent of those from other assets or 所屬的現金產生單位釐定可收回數額。
groups of assets, in which case the recoverable amount
is determined for the cash-generating unit to which the
asset belongs.
2015 年年報 | 蘇創燃氣股份有限公司 85
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Impairment of non-financial assets (Continued)
An impairment loss is recognised only if the carrying 減值虧損僅於資產賬面值超過其可收回
amount of an asset exceeds its recoverable amount. In 數額時確認。在評估使用價值時，估計
assessing value in use, the estimated future cash flows 日後現金流量乃按除稅前貼現率計算其
are discounted to their present value using a pre-tax 現值，該貼現率反映目前市場對貨幣時
discount rate that reflects current market assessments 間值的評估及該資產的特定風險。減值
of the time value of money and the risks specific to the 虧損乃在其產生期間自損益中扣除，並
asset. An impairment loss is charged to profit or loss in 計入與減值資產的功能一致的有關費用
the period in which it arises in those expense categories 類別內。
consistent with the function of the impaired asset.
An assessment is made at the end of each reporting 於各報告期末會評估有否任何跡象顯示
period as to whether there is an indication that 以前所確認的減值虧損已不存在或可能
previously recognised impairment losses may no 減少。倘出現此等跡象，則會估計可收
longer exist or may have decreased. If such an 回數額。當用以釐定資產可收回數額的
indication exists, the recoverable amount is estimated. 估計有變時，方會撥回該資產先前確認
A previously recognised impairment loss of an asset 的減值虧損（不包括商譽），惟撥回的該
other than goodwill is reversed only if there has 等數額不可超過過往年度並無就該項資
been a change in the estimates used to determine the 產確認減值虧損而應有的賬面值（扣除
recoverable amount of that asset, but not to an amount 任何折舊 ╱ 攤銷）。撥回的減值虧損乃
higher than the carrying amount that would have been 於產生期間計入損益，除非資產以重估
determined (net of any depreciation/amortisation) 金額列賬，因該重估資產的減值虧損撥
had no impairment loss been recognised for the asset 回乃根據相關會計政策入賬。
in prior years. A reversal of such an impairment loss
is credited to profit or loss in the period in which
it arises, unless the asset is carried at a revalued
amount, in which case the reversal of the impairment
loss is accounted for in accordance with the relevant
accounting policy for that revalued asset.
86 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Related parties
A party is considered to be related to the Group if: 任何人士倘符合以下情況即屬本集團的
關連人士：
(a) the party is a person or close member of that (a) 有關人士為下述人士或身為下述人
person’s family and that person 士的直系親屬
(i) has control or joint control over the Group; (i) 對本集團擁有控制權或共同控
制權；
(ii) has significant influence over the Group; or (ii) 對本集團擁有重大影響力；或
(iii) is a member of the key management personnel (iii) 為本集團或本集團母公司的主
of the Group or of a parent of the Group. 要管理人員。
or 或
(b) the party is an entity where any of the following (b) 有關人士為某實體且符合下列任何
conditions applies: 情況：
(i) the entity and the Group are members of the (i) 該實體與本集團為同一集團的
same group; 成員公司；
(ii) one entity is an associate or joint venture of (ii) 該實體為另一間實體的聯營公
the other entity (or of a parent, subsidiary or 司或合營企業（或另一間實體
fellow subsidiary of the other entity); 的母公司、附屬公司或同系附
屬公司）；
(iii) both entities are joint ventures of the same (iii) 兩間實體均為同一第三方的合
third party; 營企業；
(iv) one entity is a joint venture of a third entity (iv) 一間實體為第三方實體的合營
and the other entity is an associate of the 企業，而另一實體為該第三方
third entity; 實體的聯營公司；
2015 年年報 | 蘇創燃氣股份有限公司 87
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Related parties (Continued)
(v) the entity is a post-employment benefit plan (v) 實體為本集團或與本集團有關
for the benefit of employees of either the 連的實體就僱員利益設立的離
Group or an entity related to the Group; 職福利計劃；
(vi) the entity is controlled or jointly controlled by (vi) 實體受(a)項所識別人士控制或
a person identified in (a); 共同控制；
(vii) a person identified in (a) (i) has significant (vii) (a)(i)項 所 識 別 人 士 對 實 體 有
influence over the entity or is a member of 重大影響力或屬該實體（或該
the key management personnel of the entity 實體的母公司）的主要管理人
(or of a parent of the entity); and 員；及
(viii) the entity, or any member of a group of (viii) 該實體或該實體所屬集團的任
which it is a part, provides key management 何成員公司為本集團或本集團
personnel services to the Group or to the 的母公司提供主要管理人員服
parent of the Group. 務。
Property, plant and equipment and depreciation
Property, plant and equipment, other than construction 除在建工程外，物業、廠房及設備乃按
in progress, are stated at cost less accumulated 成本值減累計折舊及任何減值虧損列
depreciation and any impairment losses. The cost of 賬。物業、廠房及設備項目成本包括其
an item of property, plant and equipment comprises its 購買價及將資產達至營運狀況及地點以
purchase price and any directly attributable costs of 作擬定用途的任何直接應佔成本。
bringing the asset to its working condition and location
for its intended use.
Expenditure incurred after items of property, plant and 物業、廠房及設備項目開始運作後產生
equipment have been put into operation, such as repairs 的支出，如維修及保養費用等，一般於
and maintenance, is normally charged to profit or loss 產生期間在損益中扣除。倘符合確認標
in the period in which it is incurred. In situations where 準，主要檢查的開支於資產賬面值中資
the recognition criteria are satisfied, the expenditure 本化為重置成本。倘物業、廠房及設備
for a major inspection is capitalised in the carrying 的重要部份須不時更換，則本集團將該
amount of the asset as a replacement. Where significant 等部份確認為具有特定使用年期及折舊
parts of property, plant and equipment are required to 的個別資產。
be replaced at intervals, the Group recognised such
parts as individual assets with specific useful lives and
depreciates them accordingly.
88 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Property, plant and equipment and depreciation
(continued)
Depreciation is calculated on the straight-line basis to 折舊乃以直線法按每項物業、廠房及設
write off the cost of each item of property, plant and 備項目的估計可使用年期撇銷其成本值
equipment to its residual value over its estimated useful 至剩餘價值計算。就此採用的主要年率
life. The principal annual rates used for this purpose are 如下：
as follows:
Buildings 樓宇 2.40% to 9.50% 2.40%至9.50%
Gas pipelines 燃氣管道 4.75% 4.75%
Plant and machinery 廠房及機器 6.33% to 19.00% 6.33%至19.00%
Furniture, fixtures and 傢俬、裝置及
office equipment 辦公室設備 19.00% 19.00%
Motor vehicles 汽車 9.50% to 19.00% 9.50%至19.00%
Where parts of an item of property, plant and 倘物業、廠房及設備項目各部份的可使
equipment have different useful lives, the cost of that 用年期不同，則該項目的成本按合理基
item is allocated on a reasonable basis among the 準於各部份之間分配，而各部份乃分別
parts and each part is depreciated separately. Residual 折舊。於各財政年度年結日檢討剩餘價
values, useful lives and the depreciation method are 值、可使用年期及折舊方法，並予以調
reviewed, and adjusted if appropriate, at least at each 整（如適用）。
financial year end.
An item of property, plant and equipment including 物業、廠房及設備項目（包括獲初步確
any significant part initially recognised is derecognised 認的任何重大部份）於出售時或當預期
upon disposal or when no future economic benefits 其使用或出售不再產生日後經濟利益時
are expected from its use or disposal. Any gain or loss 撤銷確認。於資產獲撤銷確認的年度在
on disposal or retirement recognised in profit or loss 損益及其他全面收益表中確認因出售或
and other comprehensive income in the year the asset 報廢而產生的任何收益或虧損為出售所
is derecognised is the difference between the net sales 得款項淨額與有關資產賬面值間的差
proceeds and the carrying amount of the relevant asset. 額。
2015 年年報 | 蘇創燃氣股份有限公司 89
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Property, plant and equipment and depreciation
(continued)
Construction in progress represents gas station 在建工程乃指在建中的燃氣站構築物、
structures, machinery, gas pipelines and other property, 機器、燃氣管道及其他物業、廠房及設
plant and equipment under construction which are 備，以成本值減任何減值虧損列賬，且
stated at cost less any impairment losses, and are 不計算折舊。成本值包括於興建期內興
not depreciated. Cost comprises the direct costs of 建的直接成本及相關借貸資金的資本化
construction and capitalised borrowing costs on related 借貸成本。在建工程於完成及可供使用
borrowed funds during the period of construction. 時重新分類為適當類別的物業、廠房及
Construction in progress is reclassified to the 設備。
appropriate category of property, plant and equipment
when completed and ready for use.
Intangible assets (other than goodwill)
Intangible assets acquired separately are measured on 單獨獲得的無形資產於初始確認時按成
initial recognition at cost. The cost of intangible assets 本計量。通過業務合併獲得的無形資產
acquired in a business combination is the fair value at 的成本為收購日期的公平值。無形資產
the date of acquisition. The useful lives of intangible 的可使用年期評定為有限期或無限期。
assets are assessed to be either finite or indefinite. 有限期的無形資產隨後按可使用經濟年
Intangible assets with finite lives are subsequently 期攤銷，於有跡象顯示無形資產可能出
amortised over the useful economic life and assessed 現減值時評估減值。有限可使用年期的
for impairment whenever there is an indication that 無形資產的攤銷期及攤銷方法至少於各
the intangible asset may be impaired. The amortisation 財政年度年結日檢討一次。
period and the amortisation method for an intangible
asset with a finite useful life are reviewed at least at
each financial year end.
90 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Intangible assets (other than goodwill)
(Continued)
Software copyrights
Purchased software copyrights are stated at cost less 已購買的軟件版權按成本減任何減值虧
any impairment losses and are amortised on the 損列賬，並按其估計可使用年期十年以
straight-line basis over their estimated useful lives of 直線法攤銷。
ten years.
Leases
Leases that transfer substantially all the rewards and 凡將資產擁有權（法定權利除外）的絕
risks of ownership of assets to the Group, other than 大部份回報與風險撥歸本集團的租賃列
legal title, are accounted for as finance leases. At the 為融資租賃。融資租賃生效時，租賃資
inception of a finance lease, the cost of the leased asset 產的成本將按最低租賃付款額現值轉撥
is capitalised at the present value of the minimum lease 成本，並連同租賃責任（利息部份除外）
payments and recorded together with the obligation, 入賬，以反映採購及融資。資本化融資
excluding the interest element, to reflect the purchase 租賃所持資產，包括融資租賃的預付土
and financing. Assets held under capitalised finance 地 租 賃 款， 均 列 入 物 業、 廠 房 及 設 備
leases, including prepaid land lease payments under 內，並按租賃年期及資產的估計可使用
finance leases, are included in property, plant and 年期兩者之中孰短者計算折舊。上述租
equipment, and depreciated over the shorter of the 賃的融資成本自損益表中扣除，以於租
lease terms and the estimated useful lives of the assets. 賃年期內作出定期定額扣減。
The finance costs of such leases are charged to the
statement of profit or loss so as to provide a constant
periodic rate of charge over the lease terms.
Assets acquired through hire purchase contracts of a 通過融資性租購合同獲得的資產列為融
financing nature are accounted for as finance leases, 資租賃，但於資產預計可使用年期內折
but are depreciated over their estimated useful lives. 舊。
2015 年年報 | 蘇創燃氣股份有限公司 91
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Leases (continued)
Leases where substantially all the rewards and risks 資產擁有權所附帶的絕大部份回報及風
of ownership of assets remain with the lessor are 險仍屬出租人所有的租賃乃入賬為經營
accounted for as operating leases. Where the Group is 租賃。如本集團為出租人，則按經營租
the lessor, assets leased by the Group under operating 賃出租的資產包含於非流動資產中，經
leases are included in non-current assets, and rentals 營租賃下應收的租金按租約年期以直線
receivable under the operating leases are credited to 法計入損益。如本集團為承租方，根據
profit or loss on the straight-line basis over the lease 經營租賃應付的租金經扣除自出租人獲
terms. Where the Group is the lessee, rentals payable 得的任何獎勵後按租約年期以直線法於
under operating leases net of any incentives received 損益扣除。
from the lessor are charged to profit or loss on the
straight-line basis over the lease terms.
Prepaid land lease payments under operating leases are 經營租賃項下的預付土地租賃款項初步
initially stated at cost and subsequently recognised on 乃按成本值列賬，其後則以直線法按租
the straight-line basis over the lease terms. 約年期確認。
Investments and other financial assets
Initial recognition and measurement 初步確認及計量
Financial assets are classified, at initial recognition, as 金融資產於初步確認時分類為透過損益
financial assets at fair value through profit or loss and 按公平值列賬的金融資產、貸款及應收
loans and receivables. When all financial assets are 款項。所有金融資產於初步確認時以公
recognised initially, they are measured at fair value plus 平值加收購金融資產應佔交易成本計
transaction costs that are attributable to the acquisition 量，惟透過損益按公平值列賬的金融資
of the financial assets, except in the case of financial 產除外。
assets recorded at fair value through profit or loss.
All regular way purchases and sales of financial assets 所有一般買賣的金融資產概於交易日，
are recognised on the trade date, that is, the date 即本集團承諾購買或出售該資產的日
that the Group commits to purchase or sell the asset. 期，予以確認。一般買賣乃指按照一般
Regular way purchases or sales are purchases or sales 市場規定或慣例在特定期間內交付資產
of financial assets that require delivery of assets within 的金融資產買賣。
the period generally established by regulation or
convention in the marketplace.
Subsequent measurement 其後計量
The subsequent measurement of financial assets 金融資產其後視乎其分類按下文所述計
depends on their classification as follows: 量：
92 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Investments and other financial assets
(Continued)
Loans and receivables 貸款及應收款項
Loans and receivables are non-derivative financial 貸款及應收款項為具有固定或可確定付
assets with fixed or determinable payments that are not 款，但在活躍市場中並無報價的非衍生
quoted in an active market. After initial measurement, 金融資產。於初步計量後，該等資產其
such assets are subsequently measured at amortised 後以實際利率法按攤銷成本計量，並扣
cost using the effective interest rate method less 除任何減值撥備。攤銷成本計及任何收
any allowance for impairment. Amortised cost is 購折價或溢價，且包括為實際利率組成
calculated by taking into account any discount or 部份的費用或成本。實際利率攤銷計入
premium on acquisition and includes fees or costs 損益及其他全面收益表中的其他收入及
that are an integral part of the effective interest rate. 收益。減值產生的虧損乃於損益中的其
The effective interest rate amortisation is included in 他開支確認。
other income and gains in the statement of profit or
loss and other comprehensive income. The loss arising
from impairment is recognised in profit or loss in other
expenses.
Derecognition of financial assets
A financial asset (or, where applicable, a part of a 金融資產（或一項金融資產的一部份或
financial asset or part of a group of similar financial 一組類似金融資產的一部份，如適用）
assets) is primarily derecognised (i.e., removed from the 在下列情況將初步撤銷確認（即自本集
Group’s consolidated statement of financial position) 團的綜合財務狀況表移稌）：
when:
the rights to receive cash flows from the asset have 收取該項資產所得現金流量的權利
expired; or 已屆滿；或
the Group has transferred its rights to receive 本集團已轉讓收取該項資產所得
cash flows from the asset or has assumed an 現金流量的權利，或根據一項「通
obligation to pay the received cash flows in full 過」安排，在未有嚴重延緩的情況
without material delay to a third party under a 下，已承擔向第三方全數支付收取
“pass-through” arrangement; and either (a) the 現 金 流 量 的 責 任； 及(a)本 集 團 已
Group has transferred substantially all the risks 轉讓該項資產的絕大部份風險及回
and rewards of the asset, or (b) the Group has 報；或(b)本集團並無轉讓或保留該
neither transferred nor retained substantially all the 項資產絕大部份風險及回報，但已
risks and rewards of the asset, but has transferred 轉讓該項資產的控制權。
control of the asset.
2015 年年報 | 蘇創燃氣股份有限公司 93
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Derecognition of financial assets (Continued)
When the Group has transferred its rights to receive 本集團凡轉讓其收取該項資產所得現金
cash flows from an asset or has entered into a 流量的權利或已訂立一項通過安排，會
pass-through arrangement, it evaluates if and to what 評估其有否保留該項資產擁有權的風險
extent it has retained the risk and rewards of ownership 及回報，以及其程度。當並無轉讓或保
of the asset. When it has neither transferred nor 留該項資產的絕大部份風險及回報，且
retained substantially all the risks and rewards of the 並無轉讓該項資產的控制權，本集團將
asset nor transferred control of the asset, the Group 繼續確認該轉讓資產，並取決於本集團
continues to recognise the transferred asset to the 持 續 涉 及 該 項 資 產 的 程 度。 於 該 情 況
extent of the Group’s continuing involvement. In that 下，本集團亦確認一項相關負債。已轉
case, the Group also recognises an associated liability. 讓的資產及相關負債乃按反映本集團已
The transferred asset and the associated liability 保留權利及責任的基準計量。
are measured on a basis that reflects the rights and
obligations that the Group has retained.
Continuing involvement that takes the form of a 本集團以擔保形式持續涉及轉讓資產，
guarantee over the transferred asset is measured at the 該已轉讓資產乃以該項資產的原賬面值
lower of the original carrying amount of the asset and 及本集團可能需要支付的最高代價兩者
the maximum amount of consideration that the Group 的較低者計量。
could be required to repay.
Impairment of financial assets
The Group assesses at the end of each reporting period 本集團於各報告期末評估是否有客觀證
whether there is objective evidence that a financial 據證明金融資產或一組金融資產出現減
asset or a group of financial assets is impaired. An 值。倘初步確認該資產後發生的一項或
impairment exists if one or more events that occurred 多項事件對能可靠地估計的金融資產或
after the initial recognition of the asset have an impact 該組金融資產未來估計現金流量產生影
on the estimated future cash flows of the financial 響時，方會出現減值。減值證據可包括
asset or the group of financial assets that can be 債務人或一組債務人正經歷重大財務困
reliably estimated. Evidence of impairment may 難、違約或拖欠利息或本金付款、彼等
include indications that a debtor or a group of debtors 可能將破產或進行其他財務重組，而可
is experiencing significant financial difficulty, default 觀察數據顯示估計未來現金流量出現大
or delinquency in interest or principal payments, the 幅減少（例如與違約有關的拖欠還款或
probability that they will enter bankruptcy or other 經濟狀況變動）。
financial reorganisation and observable data indicating
that there is a measurable decrease in the estimated
future cash flows, such as changes in arrears or
economic conditions that correlate with defaults.
94 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Impairment of financial assets (Continued)
Financial assets carried at amortised cost 按攤銷成本列賬的金融資產
For financial assets carried at amortised cost, the Group 就按攤銷成本列賬的金融資產而言，本
first assesses whether impairment exists individually 集團首先會評估就個別重大的金融資產
for financial assets that are individually significant, or 而言減值是否個別存在，或整體評估就
collectively for financial assets that are not individually 並非個別重大的金融資產而言減值是否
significant. If the Group determines that no objective 存在。倘若本集團釐定就個別評估金融
evidence of impairment exists for an individually 資產而言，並無減值客觀證據存在，無
assessed financial asset, whether significant or not, it 論重大與否，其包括一組具有類似信貸
includes the asset in a group of financial assets with 風險特徵的金融資產中的資產，並對其
similar credit risk characteristics and collectively 進行整體減值評估。被個別評估為減值
assesses them for impairment. Assets that are 且就此減值虧損被或繼續被確認的資產
individually assessed for impairment and for which an 並不包含於整體減值評估內。
impairment loss is, or continues to be, recognised are
not included in a collective assessment of impairment.
The amount of any impairment loss identified is 任何已識別的減值虧損金額按資產的賬
measured as the difference between the asset’s carrying 面值與估計未來現金流量的現值（不包
amount and the present value of estimated future cash 括尚未產生的未來信貸損失）的差額計
flows (excluding future credit losses that have not yet 量。估計未來現金流量的現值以金融資
been incurred). The present value of the estimated 產的原實際利率（即初步確認時計算的
future cash flows is discounted at the financial asset’s 實際利率）折現。
original effective interest rate (i.e., the effective interest
rate computed at initial recognition).
The carrying amount of the asset is reduced through 有關資產的賬面值通過撥備賬目作出抵
the use of an allowance account and the amount of 減，而減值虧損於損益中確認。經扣減
the impairment loss is recognised in profit or loss. 的賬面值的利息收入繼續使用被用於折
Interest income continues to be accrued on the 現未來現金流量以計量減值虧損的利率
reduced carrying amount using the rate of interest used 應計。貸款及應收款項連同任何相關撥
to discount the future cash flows for the purpose of 備於並無日後收回的實際前景及所有抵
measuring the impairment loss. Loans and receivables 押品已被變現或被轉讓予本集團時予以
together with any associated allowance are written off 撇銷。
when there is no realistic prospect of future recovery
and all collateral has been realised or has been
transferred to the Group.
2015 年年報 | 蘇創燃氣股份有限公司 95
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Impairment of financial assets (Continued)
Financial assets carried at amortised cost (Continued) 按攤銷成本列賬的金融資產（續）
If, in a subsequent period, the amount of the estimated 於以後期間，倘估計減值虧損金額增加
impairment loss increases or decreases because of an 或減少，而原因乃與減值確認後所發生
event occurring after the impairment was recognised, 的事件有關，則先前確認的減值虧損可
the previously recognised impairment loss is increased 透過調整撥備賬目增加或沖減。倘若撇
or reduced by adjusting the allowance account. If a 銷於其後收回，則收回金額計入損益。
write-off is later recovered, the recovery is credited to
profit or loss.
Financial liabilities
Initial recognition and measurement 初步確認及計量
Financial liabilities are classified, at initial recognition, 金融負債於初步確認時被分類為貸款及
as loans and borrowings, as appropriate. 借款（如適用）。
All financial liabilities are recognised initially at fair 所有金融負債按公平值初步確認，而就
value and, in the case of loans and borrowings, net of 貸款及借款而言，扣除直接應計交易成
directly attributable transaction costs. 本。
The Group’s financial liabilities include trade payables, 本集團的金融負債包括應付貿易賬款、
other payables and accruals, interest-bearing bank 其他應付款項及應計費用、計息銀行借
borrowings and an amount due to an other related 款及應付一間其他關連方款項。
party.
Subsequent measurement 其後計量
The subsequent measurement of financial liabilities 金融負債的其後計量取決於其如下分
depends on their classification as follows: 類：
Loans and borrowings 貸款及借款
After initial recognition, interest-bearing loans and 於初步確認後，計息貸款及借款其後採
borrowings are subsequently measured at amortised 用實際利率法按攤銷成本計量，除非折
cost, using the effective interest method unless the 現的影響並不重大，於此情況下，其乃
effect of discounting would be immaterial, in which 按成本值列賬。當負債被撤銷確認以及
case they are stated at cost. Gains and losses are 透過按實際利率進行攤銷時，盈虧於損
recognised in profit or loss when the liabilities are 益中確認。
derecognised as well as through the effective interest
rate amortisation process.
96 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Financial liabilities (Continued)
Loans and borrowings (Continued) 貸款及借款（續）
Amortised cost is calculated by taking into account any 攤銷成本乃透過計及構成實際利率組成
discount or premium on acquisition and fees or costs 部份的任何收購折讓或溢價及費用或成
that are an integral part of the effective interest rate. 本計算。實際利率攤銷於損益中計入融
The effective interest rate amortisation is included in 資成本。
finance costs in profit or loss.
Derecognition of financial liabilities
A financial liability is derecognised when the obligation 當負債的義務已被解除或取消或屆滿，
under the liability is discharged or cancelled, or 金融負債即獲撤銷確認。
expires.
When an existing financial liability is replaced 倘同一貸款人以大致上不同條款的金融
by another from the same lender on substantially 負債取代現有金融負債或現有負債條款
different terms, or the terms of an existing liability 經重大修訂，則有關轉換或修訂會被視
are substantially modified, such an exchange or 為撤銷確認原有負債，並確認新負債，
modification is treated as a derecognition of the original 各賬面值的差額乃於損益確認。
liability and a recognition of a new liability, and the
difference between the respective carrying amounts is
recognised in profit or loss.
Offsetting of financial instruments
Financial assets and financial liabilities are offset and 倘當時存在一項可依法執行的權力可抵
the net amount is reported in the statement of financial 銷已確認金額，且亦有意以淨額結算或
position if there is a currently enforceable legal right to 同時變現資產及償付債務，則金融資產
offset the recognised amounts and there is an intention 及金融負債可予抵銷，而其淨額於財務
to settle on a net basis, or to realise the assets and 狀況表內呈報。
settle the liabilities simultaneously.
2015 年年報 | 蘇創燃氣股份有限公司 97
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Inventories
Inventories are stated at the lower of cost and net 存貨乃按成本值及可變現淨值兩者中較
realisable value. Cost is determined on the weighted 低者入賬。成本值以加權平均法計算，
average method and, in the case of finished goods, 而 就 製 成 品 而 言， 成 本 值 包 括 直 接 物
comprises direct materials, direct labour and an 料、直接勞工及適當比例的生產費用。
appropriate proportion of overheads. Net realisable 可變現淨值乃按估計售價扣除任何在完
value is based on estimated selling prices less any 成及出售中產生的估計成本計算。
estimated costs to be incurred to completion and
disposal.
Construction contracts
The balances of construction contracts represent the 建設合同結餘指累計已發生的建設成本
net amount of construction costs incurred to date and 及已確認溢利（減已確認虧損），扣除已
recognised profits (less recognised losses), less progress 辦理結算的價款金額及合同預計損失的
billings and provision for foreseeable contract losses. 淨額。
Construction contract costs are valued at actual cost, 建設合同成本以實際成本結算，包括直
and comprise direct materials, direct labour costs, 接 物 料、 直 接 勞 工 成 本、 施 工 機 械 成
construction machinery costs, other direct costs and 本、其他直接成本及工程間接費用等。
construction overheads. For an individual contract 個別建設合同工程累計已發生的成本和
whose costs incurred to date plus recognised profits 已確認的溢利（減已確認虧損）超過已
(less recognised losses) exceed progress billings, the 辦理結算價款的，於存貨內的應收客戶
gross amount due from customers for contract work 合同工程款項總額列為應收建設合同客
in inventories is presented as amounts due from 戶款項。個別建設合同工程已辦理結算
construction contract customers. For an individual 的價款超過累計已發生的成本和已確認
contract whose progress billings exceed costs incurred 的溢利（減已確認虧損）的，於預收客
to date plus recognised profits (less recognised losses), 戶款項的應付客戶合同工程款項總額列
the gross amount due to customers for contract work in 為預收客戶款項。
advance from customers is presented as advances from
customers.
The Group estimates total contract costs based on 本集團根據實際情況估計單項建設合同
actual circumstances for each contract. Provision for 總合同成本，若單項建設合同預計總成
foreseeable contract losses will be recognised in profit 本超過其合同總收入，則合同預計損失
or loss where total estimated contract costs exceed total 的撥備將於損益中確認。
contract revenue.
98 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Cash and cash equivalents
Cash and cash equivalents in the statement of financial 財務狀況表的現金及現金等價物包括手
position comprise cash on hand and demand deposits, 頭現金及活期存款，以及於購入後一般
and short term highly liquid investments that are readily 三個月內到期，並可隨時轉換為已知金
convertible into known amounts of cash, are subject 額現金的高流動性但價值變動風險不大
to an insignificant risk of changes in value, and have a 的短期投資。
short maturity of generally within three months when
acquired.
For the purpose of the consolidated statement of 就綜合財務狀況表而言，現金及現金等
financial position, cash and cash equivalents comprise 價物包括並無限制用途的手頭及銀行現
cash on hand and at banks, including term deposits and 金，包括定期存款及性質類似現金的資
assets similar in nature to cash, which are not restricted 產。
as to use.
Provisions
A provision is recognised when a present obligation 倘因已發生的事件導致現時的責任（法
(legal or constructive) has arisen as a result of a 定或推定），而承擔該責任可能導致日
past event and it is probable that a future outflow of 後資源的流出，且責任金額能夠可靠地
resources will be required to settle the obligation, 估計，則確認撥備。
provided that a reliable estimate can be made of the
amount of the obligation.
When the effect of discounting is material, the amount 當有重大折現影響時，會就預期須用作
recognised for a provision is the present value at the 支付責任的未來開支於報告期末確認其
end of the reporting period of the future expenditures 現值作撥備。因時間值所導致折現現值
expected to be required to settle the obligation. The 的增加金額列入損益的融資成本。
increase in the discounted present value amount arising
from the passage of time is included in finance costs in
profit or loss.
2015 年年報 | 蘇創燃氣股份有限公司 99
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Income tax
Income tax comprises current and deferred tax. Income 所得稅包括即期及遞延稅項。與於損益
tax relating to items recognised outside profit or loss 外確認的項目有關的所得稅於損益外的
is recognised outside profit or loss, either in other 其他全面收益或直接於權益內確認。
comprehensive income or directly in equity.
Current tax assets and liabilities for the current period 本期間的流動稅項資產及負債，根據於
are measured at the amount expected to be recovered 報告期末前已頒佈或實質上已頒佈的稅
from or paid to the taxation authorities, based on 率（及稅法），計及本集團營運所在國家
tax rates (and tax laws) that have been enacted or 的現行詮釋及慣例後，預期按將自稅務
substantively enacted by the end of the reporting 機關收回或將支付予稅務機關的金額計
period, taking into consideration interpretations and 量。
practices prevailing in the countries in which the Group
operates.
Deferred tax is provided, using the liability method on 在報告期末資產與負債的稅基與其就財
all temporary differences at the end of the reporting 務報告而言的賬面值之間的所有暫時性
period between the tax bases of assets and liabilities 差異，按負債法計提遞延稅項撥備。
and their carrying amounts for financial reporting
purposes.
Deferred tax liabilities are recognised for all taxable 所有應課稅暫時性差異均會確認為遞延
temporary differences, except: 稅項負債，惟：
when the deferred tax liability arises from the 倘若遞延稅項負債的起因，乃由於
initial recognition of an asset or liability in a 在非業務合併的交易中初步確認的
transaction that is not a business combination and, 資產或負債，並在交易時，對會計
at the time of the transaction, affects neither the 溢利或應課稅溢利或虧損均無影
accounting profit nor taxable profit or loss; and 響，則屬例外；及
in respect of taxable temporary differences 對於涉及附屬公司的投資的應課稅
associated with investments in subsidiaries 暫時性差異而言，倘若撥回暫時性
when the timing of the reversal of the temporary 差異的時間可以控制，以及暫時性
differences can be controlled and it is probable 差異或不能在可見將來撥回，則屬
that the temporary differences will not reverse in 例外。
the foreseeable future.
100 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Income tax (Continued)
Deferred tax assets are recognised for all deductible 所有可扣減暫時性差異、未動用稅項抵
temporary differences, the carry forward of unused 免與任何未動用稅項虧損結轉，均確認
tax credits and any unused tax losses. Deferred tax 為遞延稅項資產。若日後有可能出現應
assets are recognised to the extent that it is probable 課稅溢利，可用以抵扣可扣減暫時性差
that taxable profit will be available against which the 異、未動用稅項抵免及未動用稅項虧損
deductible temporary differences, the carry forward 結轉，方確認為遞延稅項資產，惟：
of unused tax credits and unused tax losses can be
utilised, except:
when the deferred tax liability arises from the 倘若遞延稅項負債的起因，是由於
initial recognition of goodwill or an asset or 商譽，或非業務合併交易的資產或
liability in a transaction that is not a business 負債的初步確認，並在交易時，對
combination and, at the time of the transaction, 會計溢利或應課稅溢利或虧損均無
affects neither the accounting profit nor taxable 影響，則屬例外；及
profit or loss; and
in respect of deductible temporary differences 對於涉及附屬公司的投資的可扣減
associated with investments in subsidiaries, 暫時性差異而言，只有在暫時性差
deferred tax assets are only recognised to the 異有可能於可見將來撥回，且日後
extent that it is probable that the temporary 有可能出現應課稅溢利，可用以抵
differences will reverse in the foreseeable future 扣暫時性差異時，方確認為遞延稅
and taxable profit will be available against which 項資產。
the temporary differences can be utilised.
The carrying amount of deferred tax assets is reviewed 遞延稅項資產的賬面值，會在各報告期
at the end of each reporting period and reduced to 末予以審閱。倘不再可能有足夠應課稅
the extent that it is no longer probable that sufficient 溢利用以動用全部或部份相關遞延稅項
taxable profit will be available to allow all or part of 資產，則扣減遞延稅項資產賬面值。未
the deferred tax asset to be utilised. Unrecognised 確認的遞延稅項資產乃於各報告期末重
deferred tax assets are reassessed at the end of each 新評估，並於可能獲得足夠應課稅溢利
reporting period and are recognised to the extent that it 以收回全部或部份遞延稅項資產時予以
has become probable that sufficient taxable profit will 確認。
be available to allow all or part of the deferred tax asset
to be recovered.
2015 年年報 | 蘇創燃氣股份有限公司 101
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Income tax (Continued)
Deferred tax assets and liabilities are measured at the 變現資產或清償負債的期間預期適用的
tax rates that are expected to apply to the period when 稅 率， 會 用 作 衡 量 遞 延 稅 項 資 產 及 負
the asset is realised or the liability is settled, based 債，並以報告期末前已頒佈或實質上已
on tax rates (and tax laws) that have been enacted 頒佈的稅率（及稅法）為基準。
or substantively enacted by the end of the reporting
period.
Deferred tax assets and deferred tax liabilities are offset 倘存在法律上可強制執行的權利，可將
if a legally enforceable right exists to set off current tax 流動稅項資產及流動稅項負債抵銷，而
assets against current tax liabilities and the deferred 遞延稅項與同一課稅實體及同一稅務機
taxes relate to the same taxable entity and the same 關有關，則可抵銷遞延稅項資產及遞延
taxation authority. 稅項負債。
Government grants
Government grants are recognised at their fair value 倘有合理保證可獲取政府補助，而將可
where there is reasonable assurance that the grant 符合所有附帶條件，則政府補助按公平
will be received and all attaching conditions will be 值確認。倘補助與支出項目有關，則補
complied with. When the grant relates to an expense 助將按有系統的基準在擬予以補償的成
item, it is recognised as income to match the grant on a 本支出的期間確認為收入。
systematic basis over the periods that the costs, which
it is intended to compensate, are expensed.
Where the grant relates to an asset, the fair value is 當該補助與資產有關時，則按其公平值
credited to a deferred income account and is released 記入遞延收入賬，再於有關資產的預計
to profit or loss over the expected useful life of the 可使用年期內，分期每年分攤計入損益
relevant asset by equal annual instalments or deducted 內，或自該資產的賬面值中扣除並透過
from the carrying amount of the asset and released to 減少折舊開支方式撥入損益。
profit or loss by way of a reduced depreciation charge.
102 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Revenue recognition
Revenue is recognised when it is probable that the 收入乃於經濟利益極可能流入本集團而
economic benefits will flow to the Group and the 收入能可靠計量時，按下列基準確認入
revenue can be measured reliably, on the following 賬：
bases:
(a) from the sale of goods, when the significant risks (a) 銷售貨物，於擁有權的重大風險及
and rewards of ownership have been transferred 回報均轉讓予買家時確認入賬，惟
to the buyer, provided that the Group maintains 本集團並無參與通常涉及擁有權的
neither managerial involvement to the degree 管理，而對所售貨物亦無有效的控
usually associated with ownership, nor effective 制權；
control over the goods sold;
(b) from construction contracts, on the percentage (b) 建設合同，按完成工程的百分比方
of completion basis, as further explained in the 式 確 認 入 賬， 詳 情 載 於 上 文 有 關
accounting policy for “Construction contracts” 「建設合同」的會計政策內；
above;
(c) from the rendering of services, when the services (c) 提 供 服 務， 於 提 供 服 務 時 確 認 入
are rendered; 賬；
(d) rental income, on a time proportion basis over the (d) 租金收入，按時間比例於租約年期
lease terms; 確認入賬；
(e) interest income, on an accrual basis using the (e) 利息收入，以應計方式按金融工具
effective interest method by applying the rate that 的 估 計 年 期 或 更 短 期 間（如 適 用）
exactly discounts the estimated future cash receipts 按實際利率法將未來估計的現金收
over the expected life of the financial instrument 入貼現計算金融資產的賬面淨值確
or a shorter period, when appropriate, to the net 認入賬；及
carrying amount of the financial asset; and
(f) dividend income, when the shareholders’ right to (f) 當股東收取付款的權利獲確立時確
receive payment has been established. 認股息收入。
2015 年年報 | 蘇創燃氣股份有限公司 103
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Share-based payments
The Company operates a share option scheme for 本公司實施一項購股權計劃，旨在向對
the purpose of providing incentives and rewards to 本集團業務成功有所貢獻的合資格參與
eligible participants who contribute to the success 者給予激勵及獎賞。本集團僱員（包括
of the Group’s operations. Employees (including 董事）透過以股份為基準付款的方式收
directors) of the Group receive remuneration in the 取報酬，而僱員則提供服務作為收取股
form of share-based payments, whereby employees 本工具的代價（「股本結算交易」）。
render services as consideration for equity instruments
(“equity-settled transactions”).
The cost of equity-settled transactions with employees 於2015年10月27日 後 因 授 出 而 與 僱 員
for grants after 27 October 2015 is measured by 進行股本結算交易的成本，乃參考授出
reference to the fair value at the date at which they are 日期的公平值而計量。公平值由外聘估
granted. The fair value is determined by an external 值師採用柏力克 － 舒爾斯模式釐定，有
valuer using the Black-Scholes model, further details of 關進一步詳情載於財務報表附註28。
which are given in note 28 to the financial statements.
The cost of equity-settled transactions is recognised 股本結算交易成本，連同權益相應增加
i n e m p l o ye e b e n e f i t e x p e n s e , t o g e t h e r w i t h a 部份，在績效及 ╱ 或服務條件達成期間
corresponding increase in equity, over the period 於僱員福利開支中確認。在歸屬日期前
in which the performance and/or service conditions 各報告期末確認股本結算交易的累計開
are fulfilled. The cumulative expense recognised for 支，反映歸屬期已到期部份及本集團對
equity-settled transactions at the end of each reporting 最終將會歸屬的股本工具數目的最佳估
period until the vesting date reflects the extent to which 計。在某一期間內在損益表的扣減或進
the vesting period has expired and the Group’s best 賬乃指於期初與期末確認的累計開支變
estimate of the number of equity instruments that will 動。
ultimately vest. The charge or credit to the statement of
profit or loss for a period represents the movement in
the cumulative expense recognised as at the beginning
and end of that period.
104 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Share-based payments (Continued)
Service and non-market performance conditions are 釐定獎勵的授出日期公平值並不考慮服
not taken into account when determining the grant 務及非市場表現條件，惟能達成條件的
date fair value of awards, but the likelihood of the 可能性則被評定為將最終歸屬為本集團
conditions being met is assessed as part of the Group’s 股本工具數目的最佳估計之一部份。市
best estimate of the number of equity instruments that 場表現條件將反映在授出日期的公平
will ultimately vest. Market performance conditions 值。附帶於獎勵中但並無相關聯服務要
are reflected within the grant date fair value. Any 求的其他任何條件皆視為非歸屬條件。
other conditions attached to an award, but without an 反映非歸屬條件的獎勵公平值若當中亦
associated service requirement, are considered to be 包含服務及 ╱ 或表現條件乃即時予以支
non-vesting conditions. Non-vesting conditions are 銷。
reflected in the fair value of an award and lead to an
immediate expensing of an award unless there are also
service and/or performance conditions.
For awards that do not ultimately vest because 因未能達至非市場表現及 ╱ 或服務條
non-market performance and/or service conditions 件，而導致最終並無歸屬的獎勵並不會
have not been met, no expense is recognised. Where 確認支銷，惟包括一項市場或非歸屬條
awards include a market or non-vesting condition, 件的獎勵，無論市場或非歸屬條件是否
the transactions are treated as vesting irrespective 達成，其均會被視為已歸屬，前提是所
of whether the market or non-vesting condition is 有其他表現及 ╱ 或服務條件須已達成。
satisfied, provided that all other performance and/or
service conditions are satisfied.
Where the terms of an equity-settled award are 倘股權結算獎勵的條款有變更，假設符
modified, as a minimum an expense is recognised 合獎勵原條款，則所確認的開支最少須
as if the terms had not been modified, if the original 達到猶如條款並無任何變更的水平。此
terms of the award are met. In addition, an expense is 外，倘按變更日期的計量，任何變更導
recognised for any modification that increases the total 致以股份為基準的付款的公平值總額增
fair value of the share-based payments, or is otherwise 加，或為僱員帶來其他利益，則就該等
beneficial to the employee as measured at the date of 變更確認開支。
modification.
2015 年年報 | 蘇創燃氣股份有限公司 105
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Share-based payments (Continued)
Where an equity-settled award is cancelled, it is 倘股權結算獎勵註銷，則視為已於註銷
treated as if it had vested on the date of cancellation, 日期歸屬，任何尚未確認的獎勵（包括
and any expense not yet recognised for the award is 未能符合本集團或僱員可控制的非歸屬
recognised immediately. This includes any award where 條件的任何獎勵）開支，均即時確認。
non-vesting conditions within the control of either the 然而，若新獎勵代替已註銷的獎勵，並
Group or the employee are not met. However, if a new
於授出日期指定為替代獎勵，則如前段
award is substituted for the cancelled award, and is
所述，已註銷獎勵及新獎勵均視為原有
designated as a replacement award on the date that it
is granted, the cancelled and new awards are treated 獎勵的變更。
as if they were a modification of the original award, as
described in the previous paragraph.
The dilutive effect of outstanding options is reflected as 計算每股盈利時，未行使購股權的攤薄
additional share dilution in the computation of earnings 效應，反映為額外股份攤薄。
per share.
Other employee benefits
Pension scheme 退休金計劃
The employees of the Group’s subsidiaries which 本集團在中國內地營運的附屬公司的僱
operate in Mainland China are required to participate 員須參與地方市政府所管理的中央退休
in a central pension scheme operated by the local 金計劃。該等附屬公司須將薪酬成本的
municipal government. These subsidiaries are required 20%至22%向中央退休金計劃供款。供
to contribute 20% to 22% of their payroll costs to the 款按照中央退休金計劃規定應繳納之日
central pension scheme. The contributions are charged 計入損益內。
to profit or loss as they become payable in accordance
with the rules of the central pension scheme.
Retirement benefits 退休福利
As stipulated by PRC regulations, subsidiaries in 中國的法規規定，中國內地附屬公司須
Mainland China participate in a defined contribution 參與定額供款退休計劃。所有正式僱員
retirement scheme. All formal employees are entitled 於退休日均有權享有與其最後受聘的平
to an annual pension equal to a fixed proportion of the 均基本薪金固定比例相等的年度退休
average basic salary amount of their last employment 金。中國內地附屬公司須為受僱於中國
at their retirement date. Subsidiaries in Mainland China 內地附屬公司且適用於定額供款退休計
are required to make contributions to the local social
劃 的 僱 員， 按 平 均 基 本 薪 金 的20%至
security bureau at rates of 20% to 22% of the average
22%向地方社會保障局供款。中國內地
basic salaries of the employees under the employment
of subsidiaries in Mainland China to whom the defined 附屬公司並無任何義務向地方社會保障
contribution retirement plan is applicable. Subsidiaries 局支付上述年度供款以外的其他退休金
in Mainland China have no obligations for the payment 福利。
of pension benefits beyond the annual contributions to
the local social security bureau as set out above.
Accommodation benefits 住房福利
According to the relevant PRC rules and regulations, 根據相關中國法規及規定，本集團的中
each of the Group’s subsidiaries in Mainland China 國內地附屬公司各自須按僱員薪金和工
is required to make contributions, which are in 資的比例向住房公積金管理中心管理的
proportion to the salaries and wages of the employees, 住房公積金供款。除對住房公積金的供
to an accommodation fund administered by the Public
款外，中國內地的附屬公司並無其他責
Accumulation Funds Administration Centre. There are
no further obligations on the part of the subsidiaries 任。
in Mainland China, except for the contributions to the
accommodation fund.
106 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Borrowing costs
Borrowing costs directly attributable to the acquisition, 因收購、建設或生產合資格資產（即需
construction or production of qualifying assets, i.e., 於一段長時間方能達致其擬定用途或出
assets that necessarily take a substantial period of 售者）而直接產生的借貸成本已撥充資
time to get ready for their intended use or sale, are 本作為該等資產的部份成本。倘資產已
capitalised as part of the cost of those assets. The 大致上可作其擬定用途或出售，則該等
capitalisation of such borrowing costs ceases when 借貸成本將會停止撥充資本。特定借款
the assets are substantially ready for their intended use 在作為合資格資產的開支前作為臨時投
or sale. Investment income earned on the temporary 資所賺取的投資收入，從已資本化的借
investment of specific borrowings pending their 貸成本中扣除。所有其他借貸成本於產
expenditure on qualifying assets is deducted from the 生期間支銷。借貸成本包括實體就借入
borrowing costs capitalised. All other borrowing costs 資金所產生的利息及其他成本。
are expensed in the period in which they are incurred.
Borrowing costs consist of interest and other costs that
an entity incurs in connection with the borrowing of
funds.
Dividends
Final dividends are recognised as a liability when 末期股息於股東在股東大會上批准時確
they are approved by the shareholders in a general 認為負債。往年，董事建議的末期股息
meeting. In prior years, final dividends proposed by 於股東大會獲股東批准前，歸類為綜合
the directors were classified as a separate allocation 財務狀況表中權益項下獨立分配的保留
of retained profits within the equity section of the 溢利。於香港公司條例（（第622章））實
consolidated statement of financial position, until they 施後，建議末期股息於財務報表附註中
have been approved by the shareholders in a general 予以披露。
meeting. Following the implementation of the Hong
Kong Companies Ordinance (Cap. 622), proposed final
dividends are disclosed in the notes to the financial
statements.
Interim dividends are simultaneously proposed and 由於本公司的組織章程大綱及細則授權
declared, because the Company’s memorandum and 董事宣派中期股息，因此中期股息可以
articles of association grant the directors the authority 同時建議及宣派。因此，待建議及宣派
to declare interim dividends. Consequently, interim 後，中期股息會即時確認為負債。
dividends are recognised immediately as a liability
when they are proposed and declared.
2015 年年報 | 蘇創燃氣股份有限公司 107
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
2.4 Summary of Significant Accounting Policies 2.4 主要會計政策概要（續）
(Continued)
Foreign currencies
These financial statements are presented in Renminbi 由於本集團的主要業務於中國內地進
(“RMB”), which is the Group’s and the Company’s 行，故此等財務報表以本集團及本公司
functional currency because the Group’s principal 的功能貨幣人民幣（「人民幣」）呈報。
operations are carried out in Mainland China. Each 本集團內的實體各自決定其功能貨幣，
entity in the Group determines its own functional 各實體的財務報表項目均以所定功能貨
currency and items included in the financial statements 幣計量。本集團內實體記錄的外幣交易
of each entity are measured using that functional 初步按其各自功能貨幣的現行匯率於交
currency. Foreign currency transactions recorded by the 易當日記錄入賬。以外幣計值的貨幣資
entities in the Group are initially recorded using their 產及負債按報告期末適用的功能貨幣匯
respective functional currency rates prevailing at the 率重新換算。所有差額計入損益。
dates of the transactions. Monetary assets and liabilities
denominated in foreign currencies are retranslated at
the functional currency rates of exchange ruling at the
end of the reporting period. All differences are taken to
profit or loss.
Non-monetary items that are measured in terms of 以外幣按歷史成本計量的非貨幣項目採
historical cost in a foreign currency are translated 用首次交易當日的匯率換算。以外幣按
using the exchange rates at the dates of the initial 公平值計量的非貨幣項目採用計量公平
transactions. Non-monetary items measured at fair 值當日的匯率換算。重新換算非貨幣項
value in a foreign currency are translated using the 目所產生的損益的入賬方法與確認該項
exchange rates at the date when the fair value was 目公平值變動所產生的損益者相同（即
measured. The gain or loss arising on retranslation 倘項目的公平值損益於其他全面收益或
of a non-monetary item is treated in line with the 損益中確認，其匯兌差額亦分別於其他
recognition of the gain or loss on change in fair 全面收益或損益中確認）。
value of the item (i.e., translation difference on the
item whose fair value gain or loss is recognised in
other comprehensive income or profit or loss is also
recognised in other comprehensive income or profit or
loss, respectively).
108 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
3. Significant Accounting Judgements and 3. 主要會計判斷及估計
Estimates
The preparation of the Group’s financial statements 編製本集團的財務報表要求管理層作出
requires management to make judgements, estimates 影響收入、開支、資產及負債的已呈報
and assumptions that affect the reported amounts 金額及相關披露以及或然負債的披露的
of revenues, expenses, assets and liabilities, and 判斷、估計及假設。有關該等假設及估
their accompanying disclosures, and the disclosure 計的不明朗因素可能引致須對於未來受
of contingent liabilities. Uncertainty about these 影響的資產或負債的賬面值作出重大調
assumptions and estimates could result in outcomes 整。
that could require a material adjustment to the carrying
amounts of the assets or liabilities affected in the future.
Judgements
In the process of applying the Group’s accounting 於應用本集團會計政策的過程中，管理
p o l i c i e s , m a n a g e m e n t h a s m a d e t h e f o l l ow i n g 層已作出以下判斷，惟不包括涉及對財
judgements, apart from those involving estimations, 務報表內已確認金額構成最大影響的估
which has the most significant effect on the amounts 計的會計政策：
recognised in the financial statements:
Withholding tax arising from the distribution of 分派股息產生的預扣稅
dividends
The Group’s determination, as to whether to accrue 本集團在決定是否應根據司法權區頒佈
withholding taxes arising from the distribution of 的相關稅務規則就若干附屬公司所分派
dividends by certain subsidiaries according to the 的股息計提預扣稅，乃按分派股息的計
relevant tax rules enacted in the jurisdictions, is 劃而作出判斷。
subject to judgement on the plan of the distribution of
dividends.
Estimation uncertainty
The key assumptions concerning the future and other 下文叙述有關未來的主要假設及於報告
key sources of estimation uncertainty at the reporting 日期的其他主要不確定估計來源，該等
date, that have a significant risk of causing a material 假設及不確定估計會造成須對下一個財
adjustment to the carrying amounts of assets and 務期間內資產及負債賬面值作出重大調
liabilities within the next financial period, are described 整的重大風險。
below.
2015 年年報 | 蘇創燃氣股份有限公司 109
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
3. Significant Accounting Judgements and 3. 主要會計判斷及估計（續）
Estimates (Continued)
Estimation uncertainty (Continued)
(i) Useful lives of property, plant and equipment (i) 物業、廠房及設備的可使用年期
The Group determines the estimated useful lives 本集團釐定其物業、廠房及設備的
and related depreciation charges for its property, 估計可使用年期及相關折舊費用。
plant and equipment. This estimate is based on 有關估計乃基於具類似性質及功能
the historical experience of the actual useful lives 的物業、廠房及設備實際可使用年
of property, plant and equipment of similar nature 期的過往經驗而作出。有關估計會
and functions. It could change significantly as 因技術創新或競爭對手因應激烈的
a result of technical innovations, or competitor 行業週期所採取的行動而有重大變
actions in response to severe industry cycles. 化。倘可使用年期較之前的估計年
Management will increase the depreciation 期 為 短， 則 管 理 層 會 增 加 折 舊 費
charge where useful lives are less than previously 用， 或 將 會 撇 銷 或 撇 減 已 報 廢 或
estimated lives, or it will write off or write down 出售的技術過時或非策略資產。物
technically obsolete or non-strategic assets that 業、廠房及設備的可使用年期於財
have been abandoned or sold. The useful lives of 務報表附註2有關部份披露。
property, plant and equipment are disclosed in
note 2 to the financial statements.
(ii) Impairment of trade receivables (ii) 應收貿易賬款減值
The provision policy for impairment of trade 應收貿易賬款的減值撥備政策乃根
receivables is based on ongoing evaluation of 據尚未償還應收款項的可收回性的
the collectability and ageing analysis of the 持續評估及賬齡分析及管理層的判
outstanding receivables and on management’s 斷而作出。評估該等應收款項的最
judgement. A considerable amount of judgement 終變現金額需要作出大量判斷，包
is required in assessing the ultimate realisation of 括各客戶的信譽及過往催收記錄。
those receivables, including the creditworthiness 倘本集團客戶的財務狀況轉差，會
and the past collection history of each customer. 導 致 其 還 款 能 力 減 弱， 繼 而 或 需
If the financial conditions of the customers of 作 出 額 外 撥 備。 於2015年12月31
the Group were to deteriorate, resulting in an 日，應收貿易賬款的賬面值為人民
impairment of their ability to make payments, 幣34,742,000元（2014年12月31
additional allowances might be required. The 日： 人 民 幣54,489,000元）。 有 關
carrying amount of trade receivables as at 詳情載於財務報表附註20。
31 December 2015 was RMB34,742,000 (31
December 2014: RMB54,489,000). Further
details are contained in note 20 to the financial
statements.
110 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
3. Significant Accounting Judgements and 3. 主要會計判斷及估計（續）
Estimates (Continued)
Estimation uncertainty(Continued)
(iii) Deferred tax (iii) 遞延稅項
Deferred tax assets relating to certain temporary 與若干暫時性差異有關的遞延稅項
differences are recognised as management 資產按管理層認為未來有可能出現
considers that it is probable that future taxable 應課稅溢利可用作抵銷該等暫時性
p r o f i t w i l l b e ava i l a b l e a g a i n s t wh i ch t h e 稅項差異或稅項虧損而確認。當預
temporary tax differences or tax losses can be 期的金額與原定估計有差異時，則
utilised. Where the expectations are different 該差異將會於估計改變的期間內影
from the original estimates, such differences will 響遞延稅項資產及遞延稅項的確
impact the recognition of deferred tax assets 認。 於2015年12月31日， 在 綜 合
and deferred tax in the periods in which such 財務狀況表列賬的遞延稅項資產賬
estimates have been changed. The carrying amount 面值為人民幣27,937,000元（2014
of deferred tax assets carried in the consolidated 年12月31日： 人 民 幣26,728,000
statement of financial position as at 31 December 元），有關詳情載於財務報表附註
2015 was RMB27,937,000 (31 December 2014: 16。
RMB26,728,000), details of which are set out in
note 16 to the financial statements.
(iv) Estimation of the amortisation period of connection (iv) 確認為遞延收入的接入費的攤銷期
fees recorded as deferred income 估計
The Group receives fees from customers in advance 本集團就將燃氣管道接入城市天然
in exchange for the connection of gas pipelines to 氣管道網絡預先向客戶收取費用。
the urban natural gas pipeline network. These fees 該等費用乃預先收取並逐步攤銷。
are received in advance and gradually amortised. 本集團就其收入確認釐定估計攤銷
The Group determines the estimated amortisation 期為十年。有關估計乃基於本集團
period of ten years for its revenue recognition. 實際服務期的過往經驗以及本集團
This estimate is based on the Group’s historical 與各個別客戶的業務關係密切程度
experience of the actual service period and the 而作出，或會因客戶組合、預期關
strength of the Group’s business relationship 係年期以及彼等與本集團建立業務
with each individual customer. It could differ 關 係 的 密 切 程 度 而 大 為 不 同。 一
significantly based on the customer’s profile, 般而言，攤銷按直線法計算，為期
expected term of the relationship and the strength 十 年。 於2015年12月31日， 在 綜
of the customer’s business relationship established 合財務狀況表列賬的遞延收入賬面
w i t h t h e G r o u p . G e n e ra l l y, a m o r t i s a t i o n i s 值 為 人 民 幣84,405,000元（2014
calculated on the straight-line basis for ten years. 年12月31日： 人 民 幣88,490,000
The carrying amount of deferred income carried 元），其詳情載於財務報表附註25。
in the consolidated statement of financial position
as at 31 December 2015 was RMB84,405,000
(31 December 2014: RMB88,490,000), details
of which are set out in note 25 to the financial
statements.
2015 年年報 | 蘇創燃氣股份有限公司 111
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
4. Segment Information 4. 分部資料
For management purposes, the Group has only one 就管理而言，本集團僅有一個可報告經
reportable operating segment which is natural gas 營分部，即天然氣業務。由於此分部乃
operation. Since this is the only reportable operating 本集團僅有的可報告經營分部，故並無
segment of the Group, no further operating segment 呈列其他經營分部分析。
analysis thereof is presented.
Geographical information
Geographical information is not presented since all 地區資料並無呈列，此乃因本集團全部
of the Group’s revenue from external customers is 的外部客戶收入均於中國內地產生，而
generated in Mainland China and all of the non-current 本集團的所有非流動資產均位於中國內
assets of the Group are located in Mainland China. The 地。非流動資產資料乃以資產的所在地
non-current asset information is based on the location 為依據，並不包括金融工具及遞延稅項
of the assets and excludes financial instruments and 資產。
deferred tax assets.
Information about major customers
No information about major customers is presented as 於 截 至2015年12月31日 止 年 度， 由 於
no revenue from a single customer contributed over 概無單一客戶貢獻本集團收入逾10%，
10% to the Group’s revenue for the year ended 31 故並無呈列有關主要客戶的資料。
December 2015.
The Directors have only little information about 董事對一組實體是否受共同控制僅有少
whether a group of entities are under common control; 量資料，因此有關評估乃根據董事所知
and therefore such assessment is made to the directors’ 作出。而特別是，有關評估並非就可能
best knowledge. Especially, such assessment is not 僅為受政府最終共同控制的實體作出，
made for those entities which might solely be under 乃因考慮有關實體間於如中國內地般擁
the ultimate common control of the government after 有大量國有企業的經濟環境中的經濟融
taking into account the economic integration among 合。
such entities in the economic environment with a large
number of state-owned entities in Mainland China.
5. Revenue, Other Income and Gains 5. 收入、其他收入及收益
Revenue represents the net invoiced value of goods 收 入 即 已 售 商 品 的 發 票 淨 值（扣 除 退
sold after allowances for returns, trade discounts 貨、 貿 易 折 扣 及 各 種 政 府 附 加 費 撥 備
and various types of government surcharges, where （如適用））；及建設合同及服務合同適
applicable; and an appropriate proportion of contract 用部份合同收益（扣除增值稅、營業稅
revenue of construction contracts and service contracts, 及政府附加費）。
net of value-added tax, business tax and government
surcharges.
112 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
5. Revenue, Other Income and Gains 5. 收入、其他收入及收益（續）
(Continued)
An analysis of the Group’s revenue, other income and 本集團的收入、其他收入及收益分析載
gains is as follows: 列如下：
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Revenue 收入
Sale of natural gas 銷售天然氣 668,099 682,113
Construction and connection 建設及接入燃氣管道
of gas pipelines 121,785 96,521
Transmission of natural gas 輸送天然氣 8,644 9,673
Others 其他 3,657 3,478
802,185 791,785
Less: Government surcharges 減：政府附加費 (6,560) (6,193)
795,625 785,592
Other income and gains 其他收入及收益
Bank interest income 銀行利息收入 11,802 1,086
Foreign exchange gain 匯兌收益 6,204 740
Government grants 政府補助 9,545 83
Gain on disposal of prepaid land 出售預付土地租賃款項收益
lease payments 5,657 4,287
Others 其他 14 3,763
33,222 9,959
2015 年年報 | 蘇創燃氣股份有限公司 113
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
6. Finance Costs 6. 融資成本
An analysis of finance costs is as follows: 融資成本的分析載列如下：
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Interest on interest-bearing 須於五年內悉數償還的
bank loans wholly repayable 計息銀行貸款
within five years 的利息 5,266 18,948
Others 其他 551 75
5,817 19,023
7. Profit Before Tax 7. 除稅前溢利
The Group’s profit before tax is arrived at after charging/ 本 集 團 的 除 稅 前 溢 利 乃 經 扣 除 ╱（計
(crediting): 入）：
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Cost of inventories sold 銷售存貨成本 561,979 560,533
Employee benefit expense 僱員福利開支
(excluding Directors’ remuneration （不包括附註8所載的
as set out in note 8): 董事酬金）：
Wages and salaries 工資及薪金 15,648 6,539
Equity-settled share option expenses 以權益結算的購股權開支 591 –
Pension scheme contributions 退休金計劃供款 1,495 544
Social security contributions 社會保險供款及住房福利
and accommodation benefits 1,855 580
Auditors’ remuneration 核數師酬金 2,100 2,619
Gain on disposal of prepaid land 出售預付土地租賃款項
lease payments (note 5) 收益（附註5） (5,657) (4,287)
Loss on disposal of items of 出售物業、廠房及
property, plant and equipment 設備項目虧損 55 –
Foreign exchange gain (note 5) 匯兌收益（附註5） (6,204) (730)
Depreciation (note 13) 折舊（附註13） 26,882 32,075
Amortisation of prepaid land lease 預付土地租賃款項
payments (note 14) 攤銷（附註14） 1,309 1,445
Amortisation of intangible assets 無形資產攤銷 61 –
Impairment of trade receivables 應收貿易賬款減值 2,730 –
114 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
8. Directors’ and Chief Executive’s 8. 董事及主要行政人員的酬金
Remuneration
Directors’ and chief executive’s remuneration for the 根據上市規則、香港公司條例第383(1)
year, disclosed pursuant to the Listing Rules, Section (a)、(b)、(c)及(f)條以及公司（披露董事
383(1)(a), (b), (c) and (f) of the Hong Kong Companies 利 益 資 料）規 例 第2部， 披 露 年 內 的 董
Ordinance and Part 2 of the Companies (Disclosure of 事及主要行政人員的酬金如下：
Information about Benefits of Directors) Regulation, is
as follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Fees 袍金 390 –
Other emoluments: 其他酬金：
Salaries, allowances and 薪金、津貼及實物利益
benefits in kind 5,738 485
Equity-settled share option expenses 以權益結算的購股權開支 318 –
6,056 485
During the year, certain directors were granted share 根據本公司的購股權計劃，若干董事於
options, in respect of their services to the Group, 年內按彼等向本集團提供的服務獲授購
under the share option scheme of the Company, 股 權， 其 他 詳 情 載 於 財 務 報 表 附 註28
further details of which are set out in note 28 to the 中。購股權的公平值於歸屬期內的損益
financial statements. The fair value of such options, 表中確認，且於授出日期確定，而計入
which has been recognised in the statement of profit 本年度財務報表中的金額包括在上述董
or loss over the vesting period, was determined as 事及主要行政人員酬金的披露內。
at the date of grant and the amount included in the
financial statements for the current year is included in
the above directors’ and chief executive’s remuneration
disclosures.
There were no emolument paid by the Group to the 年 內， 本 集 團 概 無 向 董 事 支 付 任 何 薪
directors as an inducement to join the Group, or upon 酬，作為吸引加入本集團或加入本集團
joining the Group, or as compensation for loss at office 後的獎勵或作為離職補償。
during the year.
2015 年年報 | 蘇創燃氣股份有限公司 115
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
8. Directors’ and Chief Executive’s 8. 董事及主要行政人員的酬金（續）
Remuneration (Continued)
(a) Independent non-executive directors (a)
The fees paid to independent non-executive 於年內支付予各獨立非執行董事的
directors during the year were as follows: 袍金如下：
2015 2015年
Equity-settled
share option
Fees expenses Total
以權益結算的
袍金 購股權開支 總計
RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元
Mr. Zhou Qingzu 周慶祖先生 130 9 139
Mr. He Junjie 何俊傑先生 130 9 139
Mr. Luk Wai Keung 陸偉強先生 130 9 139
390 27 417
2014 2014年
Equity-settled
share option
Fees expenses Total
以權益結算的
袍金 購股權開支 總計
RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元
Mr. Zhou Qingzu 周慶祖先生 – – –
Mr. He Junjie 何俊傑先生 – – –
Mr. Luk Wai Keung 陸偉強先生 – – –
– – –
There were no other emoluments payable to the 於年內，概無應付獨立非執行董事
independent non-executive directors during the 的其他酬金（2014年：無）。
year (2014: Nil).
116 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
8. Directors’ and Chief Executive’s 8. 董事及主要行政人員的酬金（續）
Remuneration (Continued)
(b) Executive directors and a non-executive (b)
director
Salaries,
allowances Equity-settled Pension
and benefits Discretionary share option scheme
Fees in kind bonuses expenses contributions Total
薪金、津貼 以權益結算的 退休金
袍金 及實物利益 酌情花紅 購股權開支 計劃供款 合計
RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元
2015 2015年
Executive directors: 執行董事：
– Mr. Su Aping －蘇阿平先生 – 2,407 – 100 – 2,507
– Ms. Zhu Yaying －朱亞英女士 – 1,823 – 91 – 1,914
– Mr. Du Shaozhou －杜紹周先生 – 1,378 – 91 – 1,469
– 5,608 – 282 – 5,890
Non-executive director: 非執行董事：
– Mr. Xu Lei －許雷先生 – 130 – 9 – 139
– 5,738 – 291 – 6,029
2014 2014年
Executive directors: 執行董事：
– Mr. Su Aping －蘇阿平先生 – 211 – – – 211
– Ms. Zhu Yaying －朱亞英女士 – 93 – – – 93
– Mr. Du Shaozhou －杜紹周先生 – 181 – – – 181
– 485 – – – 485
Non-executive director: 非執行董事：
– Mr. Xu Lei －許雷先生 – – – – – –
– 485 – – – 485
There was no arrangement under which a Director 於年內，並無訂立任何安排，以致
waived or agreed to waive any remuneration 董事放棄或同意放棄任何酬金。
during the year.
2015 年年報 | 蘇創燃氣股份有限公司 117
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
9. Five Highest Paid Employees 9. 五名最高薪酬僱員
The five highest paid employees during the year 年內，五名最高薪酬僱員（包括三名董
included three directors (2014: two directors), details of 事（2014年：兩名董事））酬金的詳情載
whose remuneration are set out in note 8 above. Details 於上文附註8。年內，餘下兩名（2014
of the remuneration for the year of the remaining two 年：三名）並非本公司董事或主要行政
(2014: three) highest paid employees who are neither 人員的最高薪酬僱員酬金的詳情如下：
a director nor chief executive of the Company are as
follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Salaries, allowances 薪金、津貼及實物利益
and benefits in kind 3,509 1,661
Equity-settled share option expenses 以權益結算的購股權開支 236 –
3,745 1,661
The number of non-director highest paid employees 非董事最高薪酬僱員的酬金介乎以下組
whose remuneration fell within the following bands is 別的人數如下：
as follows:
2015 2014
2015年 2014年
Nil to HK$1,000,000 零至1,000,000港元 – 3
HK$1,000,001 to HK$1,500,000 1,000,001港元至1,500,000港元 – –
HK$1,500,001 to HK$2,000,000 1,500,001港元至2,000,000港元 1 –
HK$2,000,001 to HK$2,500,000 2,000,001港元至2,500,000港元 – –
HK$2,500,001 to HK$3,000,000 2,500,001港元至3,000,000港元 1 –
2 3
118 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
9. Five Highest Paid Employees (Continued) 9. 五名最高薪酬僱員（續）
During the year, share options were granted to 年內，就僱員對本集團的服務向既非董
non-director and non-chief executive highest paid 事亦非主要行政人員的最高薪僱員授出
employees in respect of their services to the Group, 購股權，其進一步詳情於附註28披露。
further details of which are included in the disclosures 已於歸屬期間於損益表確認的該等購股
in note 28. The fair value of such options, which has 權公平值於授出日期釐定，而計入本年
been recognised in the statement of profit or loss over 度財務報表的金額已計入上述既非董事
the vesting period, was determined as at the date 亦非主要行政人員的最高薪僱員之酬金
of grant and the amount included in the financial 披露內。
statements for the current year is included in the above
non-director and non-chief executive highest paid
employees' remuneration disclosures.
There were no emoluments paid by the Group to 年內，本集團概無向五名最高薪人士支
the five highest paid individuals as an inducement 付任何薪酬，作為吸引加入本集團或加
to join the Group, or upon joining the Group, or as 入本集團後的獎勵或作為離職補償。
compensation for loss of office during the year.
2015 年年報 | 蘇創燃氣股份有限公司 119
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
10. Income Tax 10. 所得稅
The Group is subject to income tax on an entity basis 本集團須就本集團成員公司註冊及經營
on profits arising in or derived from the jurisdictions 業務所在司法權區所產生或源自該等司
in which members of the Group are domiciled and 法權區的溢利按實體基準繳納所得稅。
operate.
Pursuant to the rules and regulations of the Cayman 根據開曼群島的規則及規定，本公司毋
Islands, the Company is not subject to any income tax 須於該司法權區繳納任何所得稅。
in that jurisdiction.
No provision for Hong Kong profits tax has been made 由於年內本集團在香港並無產生或賺取
as the Group had no assessable profits derived from or 應課稅溢利，因此並無就香港利得稅作
earned in Hong Kong during the year. 出撥備。
The provision for Mainland China current income tax is 中國內地即期所得稅撥備乃根據中國
based on the statutory rate of 25% (2014: 25%) of the 企業所得稅法（「新企業所得稅法」，於
assessable profits of the PRC subsidiaries of the Group 2008年1月1日 批 准 及 生 效）， 按 本 集
as determined in accordance with the PRC Corporate 團 中 國 附 屬 公 司 的 應 課 稅 溢 利 以25%
Income Tax Law which was approved and became （2014年：25%）的法定稅率計算。
effective on 1 January 2008 (the “New Corporate
Income Tax Law”).
The major components of income tax expense are as 所得稅開支的主要部份載列如下：
follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Current tax: 即期稅項：
Income tax in the PRC for the year 年內中國所得稅 47,331 40,659
Adjustment in respect of current tax 與過往期間有關的
of previous periods 即期稅項調整 578 –
Deferred tax (note 16) 遞延稅項（附註16） (1,209) (3,081)
Total tax charge for the year 年內稅項總支出 46,700 37,578
120 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
10. Income Tax (Continued) 10. 所得稅（續）
A reconciliation of the tax expense applicable to profit 適用於按本公司及其大部份附屬公司註
before tax at the statutory rate for the jurisdiction in 冊所在司法權區法定稅率計算的除稅前
which the Company and the majority of its subsidiaries 溢利的稅項開支與按實際稅率計算的稅
are domiciled to the tax expense at the effective tax 項開支的對賬如下：
rate is as follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Profit before tax 除稅前溢利 185,339 153,938
Notional tax on profit before 按法定稅率計算
tax, calculated at the 除稅前溢利的名義稅項
statutory tax rate 46,335 38,485
Income not subject to tax 毋須課稅之收入 (755) –
Expenses not deductible for tax 不可扣稅開支 446 31
Tax losses not recognised 未確認稅項虧損 1,236 270
Adjustments in respect of 與過往期間有關的
current tax of previous periods 即期稅項調整 578 –
Profits attributable to associates 聯營公司應佔溢利 (1,140) (1,208)
Total tax charge recognised 已確認稅項開支總額 46,700 37,578
The share of tax attributable to associates amounting 聯營公司的應佔稅項為人民幣1,787,000
to RMB1,787,000 (2014: RMB1,909,000) is included 元（2014年： 人 民 幣1,909,000元）， 包
in “Share of profits of associates” in the consolidated 括於綜合損益及其他全面收益表中的
statement of profit or loss and other comprehensive 「分佔聯營公司的溢利」。
income.
2015 年年報 | 蘇創燃氣股份有限公司 121
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
11. Dividends 11. 股息
On 30 March 2016, the board of directors of the 於2016年3月30日， 本 公 司 董 事 會 議
Company resolved to propose a final dividend for 決 建 議 派 發 截 至2015年12月31日 止 年
the year ended 31 December 2015 of RMB0.034 度末期股息每股普通股人民幣0.034元
per ordinary share (2014: RMB0.022), subject to the （2014年：人民幣0.022元），惟須待股
approval by the shareholders at the forthcoming annual 東於本公司應屆股東週年大會上批准方
general meeting of the Company. 可作實。
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Proposed final – RMB0.034 建議末期股息 －
(2014: RMB0.022) per ordinary share 每股普通股人民幣0.034元
（2014年：人民幣0.022元） 28,092 17,600
The dividend declared by the Company’s subsidiary to 年內，本公司附屬公司向其當時的股東
its then shareholders during the year was as follows: 宣派股息如下：
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Special dividend 特別股息 – 23,000
Special dividend of RMB23,000,000 proposed by the 太倉天然氣董事會建議向其當時的股東
board of directors of Taicang Natural Gas to its then 派付特別股息人民幣23,000,000元，並
shareholders was approved on 26 May 2014. 已於2014年5月26日獲批准。
122 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
12. Earnings Per Share Attributable to Ordinary 12. 母公司普通股權持有人應佔每股
Equity Holders of the Parent 盈利
The calculation of the basic earnings per share amount 每股基本盈利乃根據母公司普通股權持
is based on the profit for the year attributable to 有人應佔年內溢利及年內已發行普通股
ordinary equity holders of the parent, and the weighted 加 權 平 均 數780,691,890股（2014年：
average number of ordinary shares of 780,691,890 549,218,471股）計算。
(2014: 549,218,471) in issue during the year.
The calculation of the diluted earnings per share 每股攤薄盈利的金額乃按照母公司普
amounts is based on the profit for the year attributable 通股權持有人應佔年內溢利（經調整以
to ordinary equity holders of the parent, adjusted to 反映購股權計劃的利息，若適用（見下
reflect the interest on the share option scheme, where 文））計算。計算時所用的普通股加權平
applicable (see below). The weighted average number 均數為用於計算每股基本盈利的年內已
of ordinary shares used in the calculation is the number 發行普通股數目，而普通股加權平均數
of ordinary shares in issue during the year, as used 乃假設於視作行使所有潛在可攤薄普通
in the basic earnings per share calculation, and the 股或將其兌換為普通股時已無償發行。
weighted average number of ordinary shares assumed
to have been issued at no consideration on the deemed
exercise or conversion of all dilutive potential ordinary
shares into ordinary shares.
2015 年年報 | 蘇創燃氣股份有限公司 123
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
12. Earnings Per Share Attributable to Ordinary 12. 母公司普通股權持有人應佔每股
Equity Holders of the Parent (Continued) 盈利（續）
The calculations of the basic and diluted earnings per 每股基本及攤薄盈利乃按以下基準計
share are based on: 算：
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Earnings 盈利
Profit attributable to ordinary equity 用作計算每股基本盈利的
holders of the parent, used in the 母公司普通股權持有人
basic earnings per share calculation 應佔溢利 138,639 116,360
Number of shares
股份數目
2015 2014
2015年 2014年
Shares 股份
Weighted average number of ordinary 用作計算每股基本盈利的
shares in issue during the year used 年內已發行普通股
in the basic earnings per share 加權平均數
calculation 780,691,890 549,218,471
Effect of dilution–weighted average 攤薄影響 － 普通股加權
number of ordinary shares: 平均數：
Share options 購股權 3,561,644 –
784,253,534 549,218,471
124 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
13. Property, Plant and Equipment 13. 物業、廠房及設備
Furniture,
fixtures
Gas Plant and and office Motor Construction
Buildings pipelines machinery equipment vehicles in progress Total
傢俬、裝置及
樓宇 燃氣管道 廠房及機器 辦公室設備 汽車 在建工程 總計
RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元
Cost: 成本：
At 1 January 2014 於2014年1月1日 200,276 391,182 37,462 779 5,101 17,705 652,505
Additions 添置 1,728 – – 162 2,956 48,135 52,981
Transfers 轉撥 2,767 14,240 – 2,092 – (19,099) –
Disposals 出售 (27,402) – – – – – (27,402)
At 31 December 2014 於2014年12月31日及
and 1 January 2015 2015年1月1日 177,369 405,422 37,462 3,033 8,057 46,741 678,084
Additions 添置 2,325 – 191 546 237 35,311 38,610
Transfers 轉撥 – 2,936 2,695 – – (5,631) –
Disposals 出售 – – (30) (453) (602) – (1,085)
At 31 December 2015 於2015年12月31日 179,694 408,358 40,318 3,126 7,692 76,421 715,609
Accumulated 累計折舊：
depreciation:
At 1 January 2014 於2014年1月1日 14,192 60,176 8,950 509 1,916 – 85,743
Charge for the year 年內開支 6,192 21,783 3,182 353 565 – 32,075
Disposals 出售 (4,462) – – – – – (4,462)
At 31 December 2014 於2014年12月31日及
and 1 January 2015 2015年1月1日 15,922 81,959 12,132 862 2,481 – 113,356
Charge for the year 年內開支 5,576 16,846 3,201 523 736 – 26,882
Disposals 出售 – – (28) (431) (548) – (1,007)
At 31 December 2015 於2015年12月31日 21,498 98,805 15,305 954 2,669 – 139,231
Net carrying amount: 賬面淨值：
At 31 December 2014 於2014年12月31日 161,447 323,463 25,330 2,171 5,576 46,741 564,728
At 31 December 2015 於2015年12月31日 158,196 309,553 25,013 2,172 5,023 76,421 576,378
2015 年年報 | 蘇創燃氣股份有限公司 125
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
13. Property, Plant and Equipment (Continued) 13. 物業、廠房及設備（續）
A t 3 1 D e c e m b e r 2 0 1 5 , c e r t a i n o f t h e G r o u p ’s 於2015年12月31日， 本 集 團 賬 面 淨 值
buildings with a net carrying amount of approximately 約 為 人 民 幣127,177,000元（2014年：
RMB127,177,000 (2014: RMB130,319,000) were 人 民 幣130,319,000元）的 若 干 樓 宇 獲
pledged to secure interest-bearing bank loans granted 抵押，以為授予本集團的計息銀行貸款
to the Group (note 26). 提供擔保（附註26）。
14. Prepaid Land Lease Payments 14. 預付土地租賃款項
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Cost: 成本：
At beginning of year 年初 56,548 59,356
Disposals during the year 年內出售 (4,492) (2,808)
At end of year 年末 52,056 56,548
Accumulated amortisation: 累計攤銷：
At beginning of year 年初 5,075 4,205
Amortisation during the year 年內攤銷 1,309 1,445
Disposals during the year 年內出售 (571) (575)
At end of year 年末 5,813 5,075
Net carrying amount at end of year 年末的賬面淨值 46,243 51,473
Current portion, included in 即期部份，包括預付款項、
prepayments, deposits and other 按金及其他應收款項
receivables (1,307) (1,309)
Non-current portion 非即期部份 44,936 50,164
As at 31 December 2015, certain of the Group’s prepaid 於2015年12月31日， 本 集 團 總 賬 面 淨
land lease payments with an aggregate net carrying 值 為 人 民 幣4,423,000元（2014年： 人
amount of RMB4,423,000 (2014: RMB4,522,000) were 民 幣4,522,000元）的 若 干 預 付 土 地 租
pledged to banks to secure the borrowings granted to 賃款項用作授予本集團借款的銀行抵押
the Group (note 26). （附註26）。
126 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
15. Investments in Associates 15. 於聯營公司的投資
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Share of net assets 分佔資產淨值 79,868 78,906
(a) Particulars of the associates are as follows: (a) 聯營公司的詳情如下：
Percentage of
所佔百分比
Nominal value Place of
of paid-up/ registration and Voting Ownership
Name of company registered capital operations power interest Principal activities
已繳足 ╱
公司名稱 註冊股本的面值 註冊及營運地點 投票權 所有權權益 主要業務
Suzhou PetroChina Kunlun RMB117,650,000 PRC/Mainland 49% 49% Sale of gas products,
Suchuang Gas Co., Ltd. * 人民幣 China and pipeline
(“Kunlun Suchuang Gas”) 117,650,000元 中國內地 construction and
蘇州中石油昆侖蘇創燃氣 maintenance
有限公司（「昆侖蘇創燃氣」） 銷售燃氣產品、建設及
維修管道
Suzhou PetroChina Kunlun RMB50,000,000 PRC/Mainland 40% 40% Manufacture and sale
Suchuang Natural Gas 人民幣 China of compressed
Usage Co., Ltd.* 50,000,000元 中國內地 natural gas
(“Kunlun Suchuang Usage”) 製造及銷售壓縮天然氣
蘇州中石油昆侖蘇創天然氣
利用有限公司（「昆侖蘇創
利用」）
* The statutory financial statements were not audited * 法定財務報表均未經香港安永會
by Ernst & Young, Hong Kong or another member 計師事務所或安永國際網絡其他
firm of the Ernst & Young global network. The 成員公司審核。該等公司名稱的
English translations of these company names are 英文譯名僅供參考，該等公司的
for reference only. The official names of these 官方名稱為中文。
companies are in Chinese.
2015 年年報 | 蘇創燃氣股份有限公司 127
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
15. Investments in Associates (Continued) 15. 於聯營公司的投資（續）
(b) The associates had no contingent liabilities as at (b) 於2015年 及2014年12月31日， 聯
31 December 2015 and 2014. 營公司並無或然負債。
(c) The Group’s outstanding balances and transactions (c) 本集團於年內對聯營公司的未償還
with the associates during the year are disclosed in 結餘及交易分別於附註21及附註32
note 21 and note 32 respectively. 披露。
(d) Th e G r o u p ’s i nve s t m e n t s i n a s s o c i a t e s a r e (d) 本集團於聯營公司的投資被視為對
considered to be individually material to the 本集團個別而言屬重大。下表描述
G r o u p . Th e f o l l o w i n g t a b l e i l l u s t r a t e s t h e 本集團聯營公司的財務資料概要：
summarised financial information of the Group’s
associates:
Kunlun Suchuang Gas
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Non-current assets 非流動資產 92,294 49,849
Current assets 流動資產 35,849 77,498
Current liabilities 流動負債 (6,682) (5,802)
Net assets 資產淨值 121,461 121,545
Ownership interest (%) 所有權權益(%) 49 49
59,516 59,557
Impact of adjustments 調整影響 (2,004) (2,119)
Share of net assets 分佔資產淨值 57,512 57,438
Kunlun Suchuang Gas distributed dividends to 於 截 至2015年12月31日 止 年 度，
its shareholders amounting to RMB4,886,000 昆侖蘇創燃氣向其股東作出股息分
in the year ended 31 December 2015 (2014: 派 合 共 人 民 幣4,886,000元（2014
RMB3,770,000). The Group’s share of the dividend 年： 人 民 幣3,770,000元）。 本
distribution amounted to RMB2,394,000 (2014: 集團分佔股息分派合共為人民幣
RMB1,847,000). 2,394,000元（2014年： 人 民 幣
1,847,000元）。
128 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
15. Investments in Associates (Continued) 15. 於聯營公司的投資（續）
(d) (Continued) (d) （續）
Kunlun Suchuang Gas (Continued)
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Revenue 收入 112,730 138,179
Profit for the year 年度溢利 5,036 5,716
Other comprehensive income 年度其他全面收益
for the year – –
Total comprehensive income 年度全面收益總額
for the year 5,036 5,716
Ownership interest (%) 所有權權益(%) 49 49
Share of results 分佔業績 2,468 2,801
2015 年年報 | 蘇創燃氣股份有限公司 129
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
15. Investments in Associates (Continued) 15. 於聯營公司的投資（續）
(d) (Continued) (d) （續）
Kunlun Suchuang Usage
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Non-current assets 非流動資產 47,637 30,465
Current assets 流動資產 11,020 29,968
Current liabilities 流動負債 (2,767) (6,763)
Net assets 資產淨值 55,890 53,670
Ownership interest (%) 所有權權益(%) 40 40
Share of net assets 分佔資產淨值 22,356 21,468
Kunlun Suchuang Usage distributed dividends to 於截至2015年12月31日止年度，昆
its shareholders amounting to RMB3,302,000 in 侖蘇創利用向其股東作出股息分派
the year ended 31 December 2015 (2014: Nil). 合共人民幣3,302,000元（2014年：
The Group’s share of the dividend distribution 無）。本集團分佔股息分派為人民幣
amounted to RMB1,321,000 (2014: Nil). 1,321,000元（2014年：無）。
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Revenue 收入 79,310 94,094
Profit for the year 年度溢利 5,523 5,367
Other comprehensive income 年度其他全面收益
for the year – –
Total comprehensive income 年度全面收益總額
for the year 5,523 5,367
Ownership interest (%) 所有權權益(%) 40 40
Share of results 分佔業績 2,209 2,147
130 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
16. Deferred Tax 16. 遞延稅項
Deferred tax assets
The following are the deferred tax assets recognised 於年內，已確認遞延稅項資產及其變動
and the movements therein during the year: 如下：
Allowance
for Accruals
Deferred doubtful and
income receivables provisions Total
應收款項 應計費用及
遞延收入 呆賬撥備 撥備 總計
RMB’000 RMB’000 RMB’000 RMB’000
Deferred tax assets 遞延稅項資產 人民幣千元 人民幣千元 人民幣千元 人民幣千元
Gross deferred tax assets 於2014年1月1日
at 1 January 2014 的遞延稅項
資產總額 21,452 125 2,070 23,647
Deferred tax credited/ 年內計入 ╱
(charged) to profit or （扣除自）損益
loss during the year 的遞延稅項
(note 10) （附註10） 3,145 – (64) 3,081
Gross deferred tax assets 於2014年
at 31 December 2014 12月31日及
and 1 January 2015 2015年1月1日
的遞延稅項
資產總額 24,597 125 2,006 26,728
Deferred tax credited/ 年內計入 ╱
(charged) to profit or （扣除自）損益
loss during the year 的遞延稅項
(note 10) （附註10） (260) 602 867 1,209
At 31 December 2015 於2015年12月31日 24,337 727 2,873 27,937
2015 年年報 | 蘇創燃氣股份有限公司 131
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
16. Deferred Tax (Continued) 16. 遞延稅項（續）
Deferred tax assets (Continued)
Deferred tax assets have not been recognised in respect 並無就以下各項確認的遞延稅項資產：
of the following:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Tax losses not recognised 未確認的稅項虧損 4,944 1,080
Deferred tax assets have not been recognised in respect 由於該等虧損來自錄得虧損的新成立附
of these losses as they have arisen in newly-established 屬公司，及預期於可見未來不可能產生
subsidiaries that have been loss-making and they are 應課稅溢利抵銷稅項虧損，故並無就該
not considered probable that taxable profits will be 等虧損確認遞延稅項資產。
available in the foreseeable future against which the tax
losses can be utilised.
Deferred tax liabilities
Pursuant to the PRC Corporate Income Tax Law, a 10% 根據中國企業所得稅法，於中國內地成
withholding tax is levied on dividends declared to 立的外商投資企業向海外投資者所宣派
foreign investors from the foreign investment enterprises 的股息須繳納10%預扣稅。有關規定於
established in Mainland China. The requirement is 2008年1月1日 起 生 效， 並 適 用 於2007
effective from 1 January 2008 and applies to earnings 年12月31日 之 後 的 盈 利。 倘 中 國 與 海
after 31 December 2007. A lower withholding tax 外投資者的司法權區訂立稅務條約，則
rate may be applied if there is a tax treaty between 可能享有較低的預扣稅率。就本集團而
China and the jurisdiction of the foreign investors. 言， 適 用 稅 率 為10%。 因 此， 本 集 團
For the Group, the applicable rate is 10%. The Group 須就該等於中國內地成立的附屬公司於
is therefore liable to withholding taxes on dividends 2008年1月1日 起 賺 取 的 盈 利 所 宣 派 的
distributed by those subsidiaries established in 股息繳納預扣稅。
Mainland China in respect of earnings generated from 1
January 2008.
132 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
16. Deferred Tax (Continued) 16. 遞延稅項（續）
Deferred tax liabilities (Continued)
As at 31 December 2015, no deferred tax has been 於2015年12月31日， 並 無 就 本 集 團 於
recognised for withholding taxes that would be 中國內地成立的附屬公司應付的未匯出
payable on the unremitted earnings that are subject 盈利所產生的預扣稅確認遞延稅項。董
to withholding taxes of a subsidiary of the Group 事認為，該附屬公司於可見將來不大可
established in Mainland China. In the opinion of the 能 分 派2008年1月1日 至2015年12月31
Directors, it is not probable that this subsidiary will 日 期 間 的 盈 利。 於2015年12月31日，
distribute earnings arising from 1 January 2008 to 31 與投資於中國內地附屬公司相關的暫時
December 2015 in the foreseeable future. The aggregate 性差異總額合共為約人民幣30.6百萬元
amount of temporary differences associated with the （2014年： 人 民 幣17.6百 萬 元）尚 未 確
investment in the subsidiary in Mainland China for 認為遞延稅項負債。
which deferred tax liabilities have not been recognised
totalled approximately RMB30.6 million as at 31
December 2015 (2014: RMB17.6 million).
17. Prepayments, Deposits and Other 17. 預付款項、按金及其他應收款項
Receivables
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Prepayments 預付款項 8,208 5,263
Deposits and other receivables 按金及其他應收款項 5,692 11,688
Prepayments for the acquisition 收購股權的預付款項 60,000 –
73,900 16,951
Classified as: 分類為：
Current 流動 11,135 14,112
Non-current 非流動 62,765 2,839
73,900 16,951
2015 年年報 | 蘇創燃氣股份有限公司 133
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
17. Prepayments, Deposits and Other 17. 預付款項、按金及其他應收款項
Receivables (Continued) （續）
Prepayments, deposits and other receivables are 預付款項、按金及其他應收款項為無抵
unsecured, non-interest-bearing and have no fixed 押、免息及無固定還款期。
terms of repayment.
None of the above assets is either past due or impaired. 概無上述資產為逾期或未減值。已計入
The financial assets included in the above balances 上述結餘的金融資產與近期並無違約記
relate to receivables for which there was no recent 錄的應收款項有關。
history of default.
18. Inventories 18. 存貨
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Construction materials 建設材料 6,400 5,292
Natural gas 天然氣 892 492
Consumables 消耗品 – 30
7,292 5,814
19. Amounts Due from Construction Contract 19. 應收建設合同客戶款項
Customers
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Arising from construction 建設天然氣管道
of natural gas pipelines 產生的費用 60,648 37,445
134 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
20. Trade and Bills Receivables 20. 應收貿易賬款及票據
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Trade receivables 應收貿易賬款 37,651 54,988
Less: Impairment 減：減值 (2,909) (499)
34,742 54,489
Bills receivable 應收票據 7,638 1,986
42,380 56,475
The Group’s trading terms with its customers are 除若干新客戶須預繳款項外，本集團主
mainly on credit except for certain new customers 要按信貸方式與其客戶交易。平均交易
where payment in advance is required. The average 信貸期介乎5日至180日。本集團對其未
trade credit period ranges from 5 days to 180 days. 償還應收款項維持嚴謹監控，高級管理
The Group seeks to maintain strict control over its 層亦會定期檢討並積極監控逾期結餘，
outstanding receivables and overdue balances are 務求將信貸風險減至最低。
reviewed regularly and actively monitored by senior
management to minimise credit risk.
Tra d e a n d b i l l s r e c e iva b l e s a r e u n s e c u r e d a n d 應收貿易賬款及票據為無抵押及免息。
non-interest-bearing.
2015 年年報 | 蘇創燃氣股份有限公司 135
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
20. Trade and Bills Receivables (Continued) 20. 應收貿易賬款及票據（續）
Aged analysis by invoice date
An aged analysis of the trade receivables as at the 按發票日期及扣除撥備後，於年末的應
end of the year, based on the invoice date and net of 收貿易賬款的賬齡分析如下：
provisions, is as follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Within 90 days 90日內 14,652 30,318
91 days to 180 days 91日至180日 612 6,734
181 days to 360 days 181日至360日 3,615 4,761
Over 360 days 超過360日 15,863 12,676
34,742 54,489
Trade receivables not individually nor
collectively impaired
An aged analysis of the trade receivables that are not 並無個別或整體上被認為減值的應收貿
individually nor collectively considered to be impaired 易賬款的賬齡分析如下：
is as follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Neither past due nor impaired 並無逾期或減值 8,981 19,151
Past due but not impaired: 已逾期但未減值：
Less than 90 days 少於90日 9,898 22,662
Over 90 days 超過90日 15,863 12,676
34,742 54,489
136 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
20. Trade and Bills Receivables (Continued) 20. 應收貿易賬款及票據（續）
Trade receivables not individually nor
collectively impaired (Continued)
Receivables that were neither past due nor impaired 並無逾期或減值的應收款項與大量近期
relate to a large number of diversified customers for 並無違約記錄的分散客戶有關。
whom there was no recent history of default.
Receivables that were past due but not impaired relate 已逾期但未減值的應收款項與若干與本
to a number of independent customers that have a good 集團擁有良好往績交易記錄的獨立客戶
track record with the Group. Based on past experience, 有關。根據過往經驗，董事認為毋須就
the Directors believe that no impairment allowance 該等結餘計提減值撥備，原因是信貸質
is necessary in respect of these balances as there has 素並無出現重大變動，且該等結餘仍被
not been a significant change in credit quality and the 視為可悉數收回。
balances are still considered fully recoverable.
Trade receivables that are impaired
The Group’s trade receivables that are impaired at the 本集團於年末的已減值應收貿易賬款及
end of the year and the movements in the provision for 應收貿易賬款的減值撥備變動如下：
impairment of trade receivables are as follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Movements in allowance account: 撥備賬的變動：
At beginning and end of year 於年初及年末 499 499
Impairment losses recognised (note 7) 已確認減值虧損（附註7） 2,730 –
Amount written off as uncollectible 撇銷為不可收回的款項 (320) –
2,909 499
The impaired trade receivables relate to individual 已減值的應收貿易賬款與面臨財政困難
customers that were in financial difficulties or were 或拖欠還款的個別客戶及預期不可收回
in default in payments and the receivables are not 應收款項有關。本集團並無就該等結餘
expected to be recovered. The Group does not hold 持有任何抵押品或實施其他信貸加強措
any collateral or other credit enhancements over these 施。
balances.
2015 年年報 | 蘇創燃氣股份有限公司 137
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
21. Balances with Related Parties 21. 與關連方的結餘
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Amounts due from other related 應收其他關連方
parties 款項 – 84
Kunlun Suchuang Usage 昆侖蘇創利用
Kunlun Suchuang Gas 昆侖蘇創燃氣 – 47
Suzhou Suling Automobile Service 蘇州蘇菱汽車服務
Co., Ltd. (“Suzhou Suling 有限公司
Automobile Service”) （「蘇州蘇菱汽車服務」） – 42
Suzhou City Suchuang Group Co., Ltd. 蘇州市蘇創集團有限公司
(“Suchuang Group”) （「蘇創集團」） – –
– 173
Amount due to an other related 應付其他關連方款項
party
Suchuang Group 蘇創集團 – 946
138 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
22. Cash and Cash Equivalents and Pledged 22. 現金及現金等價物及已抵押存款
Deposits
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Cash and bank balances 現金及銀行結餘 450,768 129,890
Less: Pledged short-term deposits 減：已抵押短期存款 (5,379) (4,513)
Cash and cash equivalents 現金及現金等價物 445,389 125,377
Denominated in RMB 以人民幣計值 439,290 127,925
Denominated in US$ 以美元計值 10,499 –
Denominated in HK$ 以港元計值 979 1,965
450,768 129,890
Cash at banks earns interest at floating rates based 銀行現金按每日銀行存款利率賺取浮動
on daily bank deposit rates. The bank balances and 利息。銀行結存及已抵押存款乃存於擁
pledged deposits are deposited with creditworthy banks 有良好信譽且近期並無違約記錄的銀
with no recent history of default. The carrying amounts 行。現金及現金等價物及已抵押存款的
of the cash and cash equivalents and pledged deposits 賬面值與其公平值相若。
approximate to their fair values.
As at 31 December 2015 and 2014, the balances of 於2015年 及2014年12月31日， 已 抵 押
pledged deposits are all pledged as security for trade 存款結餘全部用作應付天然氣供應商貿
payables to suppliers of natural gas. 易賬款的抵押。
The RMB is not freely convertible into other currencies, 儘管人民幣不能自由兌換為其他貨幣，
however, under Mainland China’s Foreign Exchange 然 而， 根 據 中 國 內 地《外 匯 管 理 條 例》
Control Regulations and Administration of Settlement, 及《結匯、售匯及付匯管理規定》，本集
Sale and Payment of Foreign Exchange Regulations, 團獲准透過獲授權經營外匯業務的銀行
the Group is permitted to exchange RMB for other 將人民幣兌換為其他貨幣。
currencies through banks authorised to conduct foreign
exchange business.
2015 年年報 | 蘇創燃氣股份有限公司 139
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
23. Trade Payables 23. 應付貿易賬款
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Trade payables 應付貿易賬款 58,782 42,405
An aged analysis of the outstanding trade payables as 按發票日期，於年末的未償還應付貿易
at the end of the year, based on the invoice date, is as 賬款的賬齡分析如下：
follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Within 90 days 90日內 52,263 35,352
91 to 180 days 91日至180日 2,431 2,619
181 to 365 days 181日至365日 1,757 2,948
1 to 2 years 1年至2年 2,318 1,486
Over 2 years 2年以上 13 –
58,782 42,405
Trade payables are non-interest-bearing and are 應付貿易賬款為不計息，一般須於180
normally settled within 180 days. 日內清償。
140 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
24. Other Payables and Accruals 24. 其他應付款項及應計費用
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Payroll and welfare payables 應付薪金及福利 6,592 2,231
Accruals 應計費用 3,482 2,026
Other tax payables 其他應付稅項 4,287 7,284
Other payables 其他應付款項 32,273 61,016
46,634 72,557
Other payables are unsecured, non-interest-bearing and 其他應付款項為無抵押、免息及須按要
repayable on demand. 求償還。
25. Deferred Income 25. 遞延收入
Government Connection
grants fee Total
政府補貼 接入費 總計
RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元
At 1 January 2014 於2014年1月1日 – 85,808 85,808
Additions during the year 年內添置 9,980 15,544 25,524
Released to profit or loss 撥入損益表 (83) (12,862) (12,945)
At 31 December 2014 於2014年12月31日及
and 1 January 2015 2015年1月1日 9,897 88,490 98,387
Additions during the year 年內添置 3,600 9,890 13,490
Released to profit or loss 撥入損益表 (556) (13,975) (14,531)
At 31 December 2015 於2015年12月31日 12,941 84,405 97,346
Analysed into: 按以下各項分析：
Current 流動 679 14,374 15,053
Non-current 非流動 12,262 70,031 82,293
12,941 84,405 97,346
2015 年年報 | 蘇創燃氣股份有限公司 141
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
25. Deferred Income (Continued) 25. 遞延收入（續）
Connection fees represent the fees from customers in 接入費乃指為向客戶換取接入燃氣管道
advance in exchange for the connection of gas pipelines 至城市天然氣管道網絡而預繳的費用。
to the urban natural gas pipeline network. These fees 該等費用乃預先收取，而收入則按其預
are received in advance and revenue is recognised over 期可使用年期十年確認。
their expected useful lives of ten years.
Asset related government grants are recognised over 與政府補貼相關的資產乃按該等燃氣管
the expected useful lives of those gas pipeline assets of 道資產預期可使用年期二十年確認。
twenty years.
26. Interest-Bearing Bank Loans 26. 計息銀行貸款
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Bank loans, secured 有抵押銀行貸款 60,000 120,000
Bank loans bear interest at rates per 按介乎以下範圍年利率
annum in the range of 計息的銀行貸款 6.77% 7.21%
Repayable in the second year 須於第二年償還 – 30,000
Repayable in the third to 須於第三年至第五年
fifth years, inclusive 償還（包括首尾兩年） 60,000 90,000
60,000 120,000
Analysed into: 按以下各項分析：
Non-current 非流動 60,000 120,000
142 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
26. Interest-Bearing Bank Loans (Continued) 26. 計息銀行貸款（續）
The Group’s interest-bearing bank loans are all 本集團的計息銀行貸款全部均以人民幣
denominated in RMB. 列值。
The Group’s interest-bearing bank loans are secured by 本集團的計息銀行貸款乃以於年末賬面
the pledges of the following assets with carrying values 值如下所示的以下資產作抵押：
at the end of the year as follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Pledge of assets: 抵押資產：
Prepaid land lease payments 預付土地租賃款項 (i) 4,423 4,522
Property, plant and equipment 物業、廠房及設備 (i) 127,177 130,319
Note: 附註：
(i) Th e i n t e r e s t - b e a r i n g b a n k l o a n s a m o u n t i n g t o (i) 於2015年12月31日為人民幣60,000,000
RMB60,000,000 (2014: RMB120,000,000) as at 31 元（2014年：人民幣120,000,000元）的
December 2015 were jointly secured by Group’s prepaid 計息銀行貸款乃由本集團的預付土地租
land lease payments and property, plant and equipment. 賃款項以及物業、廠房及設備共同抵押。
27. Issued Capital 27. 已發行股本
Shares
Nominal
Nominal value of Nominal
Number of value of HK$0.01 value
Notes shares US$1 each each RMB
每股面值 每股面值 人民幣
附註 股份數目 1美元 0.01港元 面值
Authorised: 法定：
At 31 December 2014 於2014年12月31
and 31 December 2015 日及2015年12
月31日 5,000,000,000 – 50,000,000 39,378,500
2015 年年報 | 蘇創燃氣股份有限公司 143
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
27. Issued Capital (Continued) 27. 已發行股本（續）
Shares (Continued)
Nominal
Nominal value of Nominal
Number of value of HK$0.01 value
shares US$1 each each RMB
每股面值 每股面值 人民幣
股份數目 1美元 0.01港元 面值
Issued and fully paid: 已發行及繳足：
At 1 January 2014 於2014年1月1日 10,000 10,000 – 61,755
Issue of shares 發行股份 7,800,000 – 78,000 61,430
Repurchase 購回 (10,000) (10,000) – (61,755)
Issue of shares 發行股份 4,599,256 – 45,993 36,328
At 31 December 2014 於2014年12月31
and 1 January 2015 日及2015年1月
1日 12,399,256 – 123,993 97,758
Capitalisation issue 資本化發行股份
of shares 587,600,744 – 5,876,007 4,654,385
Issue of new shares 發行新股 (i) 200,000,000 – 2,000,000 1,584,200
Issue of shares under 根據超額配股權
the over-allotment option 發行股份 (ii) 26,236,000 – 262,360 207,763
At 31 December 2015 於2015年
12月31日 826,236,000 – 8,262,360 6,544,106
Notes: 附註：
(i) In connection with the Company’s Global Offering on (i) 就本公司在聯交所進行的全球發售
the Stock Exchange on 11 March 2015, 200,000,000 而 言， 於2015年3月11日， 已 按 認 購
ordinary shares of HK$0.01 each were issued at a 價 每 股2.08港 元 發 行200,000,000股
subscription price of HK$2.08 per share for a total 每 股0.01港 元 的 普 通 股， 總 現 金 代
cash consideration, before deducting expenses related 價（未 扣 除 有 關 股 份 發 行 的 開 支）為
to issue of shares, of HK$416,000,000 (equivalent to 416,000,000港 元（相 等 於 約 人 民 幣
approximately RMB329,513,000). 329,513,000元）。
(ii) On 10 April 2015, 26,236,000 ordinary shares of (ii) 於2015年4月10日， 已 按 每 股2.08
HK$0.01 each were issued by partial exercise of 港元透過部份行使超額配股權發行
the over-allotment option at a price of HK$2.08 per 26,236,000股 每 股0.01港 元 的 普 通
share for a total cash consideration of approximately 股， 總 現 金 代 價 為 約54,570,880港 元
HK$54,570,880 (equivalent to approximately （相等於約人民幣43,214,680元）。
RMB43,214,680).
144 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
28. Share Option Scheme 28. 購股權計劃
The Company operates a share option scheme (the 本 公 司 運 作 一 項 購 股 權 計 劃（「該 計
“Scheme”) for the purpose of providing incentives and 劃」），旨在向為本集團業務之成功作出
rewards to eligible participants who contribute to the 貢獻之合資格參與者提供獎勵及報酬。
success of the Group’s operations. Eligible participants 該計劃合資格參與者包括本公司董事
of the Scheme include the Company’s directors, （包 括 獨 立 非 執 行 董 事）及 本 集 團 其 他
including independent non-executive directors and 僱 員。 該 計 劃 由2015年10月27日 起 生
other employees of the Group. The Scheme became 效，並於2016年1月29日獲修訂，除非
effective on 27 October 2015 and was amended on 29 被取消或修訂，否則將由該日起計8年
January 2016, unless otherwise cancelled or amended, 內保持有效。
will remain in force for 8 years from that date.
The maximum number of unexercised share options 目前根據該計劃允許授出之尚未行使購
currently permitted to be granted under the Scheme 股 權 最 大 數 目， 一 經 行 使， 則 相 當 於
is an amount equivalent to, upon their exercise, 10% 本公司任何時間已發行之本公司股份
of the shares of the Company in issue at any time. 10%。 於 任 何12個 月 期 間 內， 根 據 該
The maximum number of shares issuable under share 購股權向各合資格參與者可予發行最高
options to each eligible participant in the Scheme 股份數目以本公司已發行股份之1%為
within any 12-month period is limited to 1% of the 限。授出超過此限制之任何其他購股權
shares of the Company in issue at any time. Any further 均須獲股東於股東大會上批准。
grant of share options in excess of this limit is subject
to shareholders’ approval in a general meeting.
Share options granted to a director, chief executive or 授予本公司董事、首席行政人員、主要
substantial shareholder of the Company, or to any of 股東或彼等任何聯繫人士之購股權須事
their associates, are subject to approval in advance by 先經獨立非執行董事批准方可作實。此
the independent non-executive directors. In addition, 外，授予本公司任何主要股東或獨立非
any share options granted to a substantial shareholder 執行董事或彼等任何聯繫人士之任何購
or an independent non-executive director of the 股權，倘於任何12個月期間內超過本公
Company, or to any of their associates, in excess of 司 任 何 時 間 已 發 行 股 份 之0.1%或 總 值
0.1% of the shares of the Company in issue at any （於授出日期當天按本公司股份價格計
time or with an aggregate value (based on the price of 算）超 過5百 萬 港 元， 則 須 事 先 在 股 東
the Company’s shares at the date of grant) in excess of 大會經股東批准，方可作實。
HK$5 million, within any 12-month period, are subject
to shareholders’ approval in advance in a general
meeting.
2015 年年報 | 蘇創燃氣股份有限公司 145
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
28. Share Option Scheme (Continued) 28. 購股權計劃（續）
The offer of a grant of share options may be accepted 授出購股權之要約可於要約日期起計21
within 21 days from the date of offer, upon payment 天內由承授人支付名義代價1港元後予
of a nominal consideration of HK$1 in total by the 以接納。所授出購股權之行使期乃由董
grantee. The exercise period of the share options 事釐定，不得超過相關購股權授出之日
granted is determinable by the directors, which should 起計10年。
not exceed 10 years from the date of grant of the
relevant share options.
The exercise price of share options is determinable by 購股權之行使價由董事釐定，惟不得低
the directors, but may not be less than the highest of 於以下之最高者(i)本公司股份於購股權
(i) the Stock Exchange closing price of the Company’s 授出之日聯交所之收市價；(ii)本公司股
shares on the date of offer of the share options; (ii) the 份於緊接授出日期前五個交易日在聯交
average Stock Exchange closing price of the Company’s 所之平均收市價；及(iii)本公司股份的
shares for the five trading days immediately preceding 面值。
the date of offer; and (iii) the nominal value of the
Company’s shares.
Share options do not confer rights on the holders to 購股權並不賦予持有人收取股息或於股
dividends or to vote at shareholders’ meetings. 東大會投票之權利。
The following share options were outstanding under the 年內根據該計劃尚未行使之購股權如
Scheme during the year: 下：
2015 2014
2015年 2014年
Weighted Weighted
average Number average Number
exercise of exercise of
price options price options
加權平均 購股權 加權平均 購股權
行使價 數目 行使價 數目
HK$ HK$
per share ’000 per share ’000
每股港元 千份 每股港元 千份
At 1 January 於1月1日 – – – –
Granted during the year 於年內已授出 2.034 20,000 – –
At 31 December 於12月31日 2.034 20,000 – –
146 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
28. Share Option Scheme (Continued) 28. 購股權計劃（續）
Pursuant to the scheme which was adopted on 16 根據於2015年2月16日採納之購股權計
February 2015, the Company granted share options 劃， 本 公 司 於2015年10月27日 向 本 集
to certain directors and employees (the “Grantees”) 團若干董事及僱員（「承授人」）授出購
of the Group on 27 October 2015 (the “First Grant”). 股權（「首次授出」）。然而，經計及本公
However, due to consideration of the Company’s 司 之 併 購 計 劃， 本 公 司 於2015年11月
merger and acquisition plan, the Company agreed with 2日與承授人協定取消現有計劃，並承
the Grantees on 2 November 2015 to cancel the plan 諾近期將授出新獎勵替代首次授出。於
for the present and promised to grant new awards as a 2016年1月29日，本公司根據已取消獎
replacement of the First Grant in the near future. On 29 勵的所有條款按最新行使價（經參考最
January 2016, the Company re-granted share options 近五日的市價）向該等承授人重新授予
to these Grantees (the “Second Grant”) following all 購股權（「第二次授出」）。管理層認為，
clauses of the cancelled awards with updated exercise 根據國際財務報告準則第2號，新授出
price by reference to the latest five days’ market price. 之獎勵符合被指定為替代獎勵的標準。
The management is of the opinion that the newly 因此，本公司確認原獎勵的成本，猶如
granted awards fulfil the criteria to be designated as 其尚未獲修訂（即按原授出日期的公平
replacement awards according to IFRS 2. Thus, the 值，延至原歸屬期間，且須遵守原歸屬
Company recognised the cost of the original award as if 條件）。此外，因獎勵公平值變動而增
it had not been modified (i.e. at the original grant date 加的成本將於修訂日期起至經修訂獎勵
fair value, spread over the original vesting period, and 的歸屬日期止期間內攤派。
subject to the original vesting conditions). In addition,
the incremental cost due to the change of fair value of
the award will be spread over the period from the date
of modification until the vesting date of the modified
award.
2015 年年報 | 蘇創燃氣股份有限公司 147
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
28. Share Option Scheme (Continued) 28. 購股權計劃（續）
The exercise prices and exercise periods of the share 於報告期末尚未行使購股權的行使價及
options outstanding as at the end of the reporting 行使期間如下：
period are as follows:
First Grant
首次授出
Number of options Exercise price Exercise period
購股權數目 行使價 行使期間
‘000 HK$ per share
千份 每股港元
27-10-2015 to 26-10-2023
2015年10月27日至
20,000 2.034 2023年10月26日
Second Grant
第二次授出
Number of options Exercise price Exercise period
購股權數目 行使價 行使期間
‘000 HK$ per share
千份 每股港元
29-01-2016 to 28-01-2024
20,000 2.00 2016年1月29日至2024年1月28日
The fair value of the share options granted during 年內授出購股權之公平值為16,549,000
the year was HK$16,549,000 (HK$0.83 each) (2014: 港 元（每 股0.83港 元）（2014年： 無），
Nil), of which the Group recognised a share option 其 中 本 集 團 於 截 至2015年12月31日
expense of HK$1,129,000 (equivalent to approximately 止 年 度 確 認 購 股 權 開 支1,129,000港
RMB909,000) (2014: Nil) during the year ended 31 元（相等於約人民幣909,000元）（2014
December 2015. 年：無）。
148 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
28. Share Option Scheme (Continued) 28. 購股權計劃（續）
The fair value of equity-settled share options granted 年內，以權益結算的購股權的公平值於
during the year was estimated as at the date of grant 授出日期當日根據柏力克 － 舒爾斯定價
using the Black-Scholes model, taking into account 模式計量，當中顧及購股權授出的條款
the terms and conditions upon which the options were 及條件。下表列出計算模式所用的輸入
granted. The following table lists the inputs to the 資料：
model used:
First Grant Second Grant
首次授出 第二次授出
Share price (HK$ per share) 股價（每股港元） 2.02 2.00
Exercise price (HK$ per share) 行使價（每股港元） 2.034 2.00
Dividend yield (%) 股息率(%) 1.33 1.30
Volatility (%) 波動率(%) 41.55 39.49
Risk-free interest rate (%) 無風險利率(%) 1.64 1.89
Expected life of option (year) 預期購股權壽命（年） 8 8
Exercise Multiple 行使倍數 3.342 3.342
for directors for directors
and 2.86 and 2.86
for employees for employees
3.342（董事）及 3.342（董事）及
2.86（僱員） 2.86（僱員）
No other feature of the options granted was 計算公平值時概無列入其他所授出購股
incorporated into the measurement of fair value. 權的特質。
At the date of approval of these financial statements, 於 該 等 財 務 報 表 獲 批 准 日 期， 本 公 司
the Company had 20,000,000 share options outstanding 於 該 計 劃 項 下 擁 有20,000,000份 購 股
under the Scheme, which represented approximately 權，約佔本公司於該日期已發行股份的
2.4% of the Company’s shares in issue as at that date. 2.4%。
2015 年年報 | 蘇創燃氣股份有限公司 149
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
29. Reserves 29. 儲備
Th e a m o u n t s o f t h e G r o u p ’s r e s e r v e s a n d t h e 本集團於年內的儲備金額及其變動乃於
movements therein for the year are presented in the 綜合權益變動表內呈列。
consolidated statement of changes in equity.
Merger reserve 合併儲備
The merger reserve represents those reserve arose from 合併儲備指為上市目的而進行重組所產
the reorganisation for the purpose of listing. Details of 生的該等儲備。合併儲備的變動詳情載
the movements in the merger reserve are set out in the 列於綜合權益變動表。
consolidated statement of changes in equity.
Statutory reserve fund 法定儲備金
In accordance with the relevant PRC regulations 根據中國適用於外商獨資公司的相關法
applicable to wholly-foreign-owned companies, certain 規，本集團旗下的若干實體須就董事會
entities within the Group are required to allocate a 決定按中國公認會計原則分配若干部份
certain portion (not less than 10%), as determined 的除稅後溢利（不少於10%）至法定儲
by their boards of directors, of their profit after tax in 備金（「法定儲備金」），直至該儲備達註
accordance with PRC GAAP to the statutory reserve 冊股本的50%為止。
fund (the “SRF”) until such reserve reaches 50% of the
registered capital.
The SRF is non-distributable other than in the event of 法定儲備金為不可分派，惟出現清盤情
liquidation and, subject to certain restrictions set out 況及根據相關中國法規所載若干限制可
in the relevant PRC regulations, can be used to offset 用作抵銷累計虧損或撥充資本為已發行
accumulated losses or be capitalised as issued capital. 股本除外。
In accordance with relevant regulations and the articles 根據相關法規及組識章程細則，在中國
of association, a subsidiary registered in the PRC as a 註冊為內資公司的附屬公司須撥出其純
domestic company is required to appropriate 10% of 利的10%（經抵銷過往年度的累計虧損
its net profit (after offsetting accumulated losses from 後）至法定盈餘儲備。於該儲備的結餘
prior years) to the statutory surplus reserve. After the 達至該實體資本的50%後，公司則可酌
balance of such reserve reaches 50% of the entity’s 情作出任何進一步撥款。法定盈餘儲備
capital, any further appropriation is at the discretion 可用作抵銷累計虧損或增資。然而，於
of the company. The statutory surplus reserve can be 作出上述用途後，該法定盈餘儲備的結
utilised to offset accumulated losses or increase capital. 餘須維持於不少於資本的25%。
However, the balance of the statutory surplus reserve
must be maintained at a minimum of 25% of the capital
after such usages.
150 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
29. Reserves (Continued) 29. 儲備（續）
Capital reserve 資本儲備
Capital reserve pertains to the benefit derived by the 資本儲備涉及本集團按低於市場利率的
Group from receiving related party loans with interest 利率取得一筆關連方貸款所產生的利
rates below the market rate. 益。
Distributable reserve 可供分派儲備
For dividend purposes, the amounts which the PRC 就股息而言，中國公司可合法以股息形
companies can legally distribute by way of a dividend 式分派的金額乃參考按照中國公認會計
are determined by reference to the distributable profits 原則編製的中國法定財務報表所反映的
as reflected in their PRC statutory financial statements 可供分派溢利而釐定。該等溢利與按照
which are prepared in accordance with PRC GAAP. 國際財務報告準則所編製的本報告所反
These profits differ from those that are reflected in this 映溢利並不相同。
report which is prepared in accordance with IFRSs.
In accordance with the Company Law of the PRC, 根據中國公司法，中國公司的除稅後溢
profits after tax of the PRC companies can be 利在按上文所述分配至法定儲備金後，
distributed as dividends after the appropriation to the 可作為股息分派。
SRF as set out above.
2015 年年報 | 蘇創燃氣股份有限公司 151
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
30. Operating Lease Arrangements 30. 經營租賃安排
As lessor
The Group leases certain parts of its buildings under 本集團根據經營租賃安排租賃其樓宇的
operating lease arrangements, with leases negotiated 若干部份，協定租期由一至三年不等。
for terms ranging from one to three years. The terms of 租賃條款一般亦要求租戶支付保證金。
the leases generally also require tenants to pay security
deposits.
At the end of the year, the Group had total future 本集團根據與其租戶訂立的不可撤銷經
minimum lease receivables under non-cancellable 營租賃於年末到期的未來應收最低租賃
operating leases with its tenants falling due as follows: 款項總額如下：
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Within one year 一年內 1,945 1,347
In the second to fifth years, inclusive 第二至第五年
（包括首尾兩年） 2,866 995
4,811 2,342
31. Capital Commitments 31. 資本承擔
The Group had the following capital commitments at 於年末，本集團的資本承擔如下：
the end of the year:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Approved, but not contracted for: 已審批但未訂約：
Plant and machinery 廠房及機器 98,834 –
152 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
32. Related Party Transactions 32. 關連方交易
(a) Name and relationship (a)
Name of related party Relationship with the Group
關連方名稱 與本集團關係
Kunlun Suchuang Gas Associated company
昆侖蘇創燃氣 聯營公司
Kunlun Suchuang Usage Associated company
昆侖蘇創利用 聯營公司
Suchuang Group Company controlled by
蘇創集團 the Controlling Shareholders
控股股東控制的公司
Taicang Suchuang Dangerous Goods Transportation Company controlled by
Co., Ltd. (“Dangerous Goods Transportation”) the Controlling Shareholders
太倉蘇創危險品運輸有限公司（「危險品運輸」） 控股股東控制的公司
Suzhou Suling Automobile Service Company controlled
蘇州蘇菱汽車服務 by the Controlling Shareholders
控股股東控制的公司
Taicang Suchuang Property Development Company controlled by
Co., Ltd. (“Suchuang Property”) the Controlling Shareholders
太倉蘇創房地產開發有限公司（「蘇創房地產」） 控股股東控制的公司
2015 年年報 | 蘇創燃氣股份有限公司 153
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
32. Related Party Transactions (Continued) 32. 關連方交易（續）
(b) Apart from the transactions and balances disclosed (b) 於年內，除財務報表其他部份所披
elsewhere in the financial statements, the Group 露的交易及結餘外，本集團與關連
had the following material transactions with 方的重大交易如下：
related parties during the year:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Associates: 聯營公司：
Transmission and sale of natural 輸送及銷售
gas to 天然氣予
Kunlun Suchuang Gas 昆侖蘇創燃氣 (i) 1,043 4,938
Kunlun Suchuang Usage 昆侖蘇創利用 (i) 1,043 3,817
2,086 8,755
Purchase of natural gas from 自以下公司採購
天然氣
Kunlun Suchuang Gas 昆侖蘇創燃氣 (i) 26,900 31,151
Kunlun Suchuang Usage 昆侖蘇創利用 (i) – 118
26,900 31,269
Rental income 租金收入
Kunlun Suchuang Gas 昆侖蘇創燃氣 (iv)/(1) 583 571
Kunlun Suchuang Usage 昆侖蘇創利用 (iv)/(1) 724 724
1,307 1,295
154 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
32. Related Party Transactions (Continued) 32. 關連方交易（續）
(b) Apart from the transactions and balances disclosed (b) 於年內，除財務報表其他部份所披
elsewhere in the financial statements, the Group 露的交易及結餘外，本集團與關連
had the following material transactions with 方的重大交易如下：（續）
related parties during the year: (Continued)
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Fellow subsidiaries: 同系附屬公司：
Rental income 租金收入
Suchuang Group 蘇創集團 (iv)/(2) 347 347
Disposal of fixed assets and 出售固定資產及
prepaid land lease payments 預付土地租賃款項
Suchuang Group 蘇創集團 (ii)/(viii) – 34,074
Purchase of goods from 自以下公司採購
貨品
Suzhou Suling Automobile Service 蘇州蘇菱汽車服務 (vii) 268 109
Purchase of property from 自以下公司採購
物業
Suchuang Property 蘇創房地產 (iii)/(viii) 2,000 –
Service of transportation 由以下公司提供
provided by 輸送服務
Dangerous Goods Transportation 危險品運輸 (viii) – 31
Service of gas pipeline 由以下公司提供
connection provided by 燃氣管道接入服務
Suzhou Shunchuang Pipeline 蘇州順創管道 (v) – 12,984
Trademark fee 商標費
Suchuang Group 蘇創集團 (vi) – –
2015 年年報 | 蘇創燃氣股份有限公司 155
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
32. Related Party Transactions (Continued) 32. 關連方交易（續）
(b) Apart from the transactions and balances disclosed (b) 於年內，除財務報表其他部份所披
elsewhere in the financial statements, the Group 露的交易及結餘外，本集團與關連
had the following material transactions with 方的重大交易如下：（續）
related parties during the year: (Continued)
Notes: 附註：
(i) Th e a b o v e t r a n s a c t i o n s w e r e c o n d u c t e d i n (i) 上述交易乃按照交易雙方共同協
accordance with the terms and conditions mutually 定的條款及條件進行。
agreed by both parties.
(ii) On July 2014, the Group entered into an (ii) 於2014年7月，本集團與蘇創集團
agreement with Suchuang Group to sell certain 訂立一份協議，以總代價人民幣
items of buildings to Suchuang Group for a total 34,074,000元 向 蘇 創 集 團 出 售 若
consideration of RMB34,074,000. The consideration 干樓宇項目。代價由雙方經參考
is determined and agreed by the two parties by 根據獨立專業合資格估值師估值
reference to the market value based on valuations 所得的市價後釐定及協定。
performed by an independent professionally
qualified valuer.
(iii) Th e G r o u p e n t e r e d i n t o a n a g r e e m e n t w i t h (iii) 於2015年， 本 公 司 與 蘇 創 房 地
Suchuang Property to purchase certain property 產訂立一份協議以購買位於太倉
located in Taicang for a total consideration of 的 若 干 物 業， 總 代 價 為 人 民 幣
RMB2,000,000 in 2015. The consideration is 2,000,000元。該代價乃由雙方經
determined and agreed by the two parties by 參考市價後釐定及協定。
reference to the market value.
(iv) Represents consideration received for the rental of (iv) 指向本集團的聯營公司及同系附
office premises to the Group’s associates and the 屬公司出租辦公室物業的已收代
fellow subsidiaries. The Directors confirmed that 價。董事確認相關租賃協議項下
the annual rent payable under the relevant rent 應付年度租金乃經雙方協定。
agreements had been agreed by both parties.
156 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
32. Related Party Transactions (Continued) 32. 關連方交易（續）
(b) Apart from the transactions and balances disclosed (b) 於年內，除財務報表其他部份所披
elsewhere in the financial statements, the Group 露的交易及結餘外，本集團與關連
had the following material transactions with 方的重大交易如下：（續）
related parties during the year: (Continued)
(v) The construction and installation fees paid to (v) 向蘇州順創管道支付的建設及安
Suzhou Shunchuang Pipeline were determined 裝費用乃經參考蘇州順創管道進
with reference to the scale and complexity of work 行的工程規模及複雜性、地方政
carried out by Suzhou Shunchuang Pipeline, the 府所制定有關建設及安裝的固定
fixed price relating to construction and installation 價格、市場水平及本集團於類似
set by the local government, the market rate and the 交易委聘獨立第三方的條款後釐
terms with independent third parties engaged by the 定。由於控股股東所持有的蘇州
Group in similar transactions. Suzhou Shunchuang 順 創 管 道 股 權 在2014年7月16日
Pipeline ceased to be a related party of the Group 已出售予獨立第三方，故蘇州順
from July 2014 as the equity interest of Suzhou 創 管 道 由2014年7月 起 不 再 為 本
Shunchuang Pipeline held by the Controlling 集團的關連方。據此，由2014年
Shareholders was disposed of to independent 7月起所進行的交易不再被視為本
third parties on 16 July 2014. Accordingly, those 集團的關連方交易。
transactions starting from July 2014 were no longer
treated as related party transactions of the Group.
(vi) The Group entered into a trademark licensing (vi) 本集團於2014年8月1日與蘇創集
agreement with Suchuang Group on 1 August 團訂立商標特許經營協議（「商標
2014 (the “Trademark Licensing Agreement”), 特 許 經 營 協 議」）。 據 此， 蘇 創 集
pursuant to which Suchuang Group agreed to grant 團 同 意 以 名 義 代 價 人 民 幣1.00元
to Taicang Natural Gas and Suzhou Zhongyu the 授權太倉天然氣及蘇州中宇於中
right to use its trademarks in the PRC for a nominal 國使用其商標。
consideration of RMB1.00.
(vii) The Directors consider that motor vehicle fuels (vii) 董事認為蘇州蘇菱汽車服務乃按
provided by Suzhou Suling Automobile Service are 正常商業條款提供汽車燃料。
on normal commercial terms.
(viii) The Directors confirmed that these related party (viii) 董事确認關連方交易為一次性交
transactions are one-off transactions and completed 易且已完成。
already.
2015 年年報 | 蘇創燃氣股份有限公司 157
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
32. Related Party Transactions (Continued) 32. 關連方交易（續）
(c) Outstanding balances with related parties: (c) 與關連方的未償還結餘：
Details of the Group’s balances with other related 本集團與其他關連方於年末結餘的
parties at the end of the year are disclosed in note 詳情披露於財務報表附註21。
21 to the financial statements.
(d) Compensation of key management personnel of (d) 本集團的主要管理層人員的報酬
the Group
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Basic salaries and other benefits 基本薪金及其他福利 4,922 1,606
Pension scheme contributions 退休金計劃供款 61 37
Equity-settled share option expenses 以權益結算的購股權開支 358 –
Total compensation paid to key 已付主要管理層人員
management personnel 的報酬總額 5,341 1,643
Further details of directors’ emoluments are 有關董事薪酬的詳情已載列於財務
included in note 8 to the financial statements. 報表附註8。
The related party transactions in respect of items 上 文(b)(iv)/(2)、(b)(vi)及(b)(vii)項
(b)(iv)/(2), (b)(vi) and (b)(vii) above also constitute 的關連方交易亦構成上市規則第
continuing connected transactions as defined 14A章界定的持續關連交易。根據
in Chapter 14A of the Listing Rules. As Kunlun 上市規則，昆侖蘇創燃氣及昆侖蘇
Suchuang Gas and Kunlun Suchuang Usage are not 創利用並非關連人士。因此，(b)(i)
connected persons according to the Listing Rules, 及(b)(iv)/(1)項的關連方交易不構成
the related party transactions in respect of items 上市規則第14A章界定的持續關連
(b)(i) and (b)(iv)/(1) do not constitute continuing 交易。
connected transactions as defined in Chapter 14A
of the Listing Rules.
158 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
33. Loans to Directors 33. 給予董事的貸款
Name of related party Relationship with the Group
關連方名稱 與本集團關係
Suchuang Group Company controlled by Mr. Su Aping
蘇創集團 蘇阿平先生控制的公司
Loans to directors (including directors and companies 根據香港公司條例第383(1)(d)條及公司
controlled by the directors), disclosed pursuant （披露董事利益資料）規例第3部份披露
to section 383(1)(d) of the Hong Kong Companies 的給予董事（包括董事及董事控制的公
Ordinance and Part 3 of the Companies (Disclosure of 司）的貸款如下：
Information about Benefits of Directors) Regulation, are
as follows:
Maximum
amount
At outstanding At
31 December during the 1 January Security
2015 year 2015 held
於2015年 年內未償還 於2015年
Name 名稱 12月31日 最高金額 1月1日 持有的擔保
RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元
Suchuang Group 蘇創集團 – – – None無
Maximum
amount
At outstanding At
31 December during the 1 January Security
2014 year 2014 held
於2014年 年內未償還 於2014年
Name 名稱 12月31日 最高金額 1月1日 持有的擔保
RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元
Suchuang Group 蘇創集團 – 194,126 194,126 None無
The loans granted to directors are interest-free and have 給予董事的貸款為免息及無固定還款
no fixed terms of repayment. 期。
2015 年年報 | 蘇創燃氣股份有限公司 159
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
34 Financial Instruments by Category 34. 按類別劃分的金融工具
The table below is an analysis of the carrying amounts 下表乃於年末按類別劃分的金融工具的
of financial instruments by category as at the end of the 賬面值分析：
year:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Financial assets 金融資產
Loans and receivables 貸款及應收款項
Trade and bills receivables 應收貿易賬款及票據 42,380 56,475
Financial assets included in 計入預付款項、
prepayments, deposits and other 按金及其他應
receivables 收款項的金融資產 8,547 7,054
Amounts due from other related parties 應收其他關連方款項 – 173
Pledged deposits 已抵押存款 5,379 4,513
Cash and cash equivalents 現金及現金等價物 445,389 125,377
501,695 193,592
Financial liabilities 金融負債
Financial liabilities measured at 按攤銷成本計量的金融負債
amortised cost
Trade payables 應付貿易款項 58,782 42,405
Financial liabilities included in other 計入其他應付款項及
payables and accruals 應計費用的金融負債 32,273 63,042
Amount due to an other related party 應付其他關連方款項 – 946
Interest-bearing bank loans 計息銀行貸款 60,000 120,000
151,055 226,393
160 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
35. Fair Value and Fair Value Hierarchy of 35. 金融工具公平值及公平值層級
Financial Instruments
Fair value hierarchy
The fair value is the price that would be received to 公平值為在現行市況下於計量日期在主
sell an asset or paid to transfer a liability in an orderly 要（或最有利）市場按有序交易出售一
transaction in the principal (or most advantageous) 項資產而將收取或轉移一項負債而將支
market at the measurement date under current 付的價格，不論該價格是否可直接觀察
market conditions regardless of whether that price 或 使 用 其 他 估 值 技 術 估 算。 於2015年
is directly observable or estimated using another 12月31日，本集團金融工具的賬面值與
valuation technique. As at 31 December 2015, the 其公平值相若。
carrying amounts of the Group’s financial instruments
approximated to their fair values.
Management has assessed that the fair values of cash 管 理 層 評 估 於2015年12月31日， 現 金
and cash equivalents, pledged deposits, trade and 及現金等價物、已抵押存款、應收貿易
bills receivables, trade and bills payables, financial 賬款及票據、應付貿易賬款及票據、計
assets included in prepayments, deposits and other 入預付款項、按金及其他應收款項的金
receivables, financial liabilities included in other 融資產、計入其他應付款項及應計費用
payables and accruals approximate to their carrying 的金融負債的公平值與其賬面值相若，
amounts largely due to the short term maturities of 主要由於該等工具於短期內到期。
these instruments as at 31 December 2015.
The fair values of the financial assets and liabilities are 金融資產及負債的公平值以該工具於自
included at the amount at which the instrument could 願交易方當前交易下的可交易金額入
be exchanged in a current transaction between willing 賬，而非強迫或清盤銷售。在評估其公
parties, other than in a forced or liquidation sale. 平值時已採用下列方法及假設：
The following methods and assumptions were used to
estimate the fair values:
2015 年年報 | 蘇創燃氣股份有限公司 161
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
35. Fair Value and Fair Value Hierarchy of 35. 金融工具公平值及公平值層級
Financial Instruments (Continued) （續）
Fair value hierarchy (continued)
Th e f a i r va l u e s o f t h e n o n - c u r r e n t p o r t i o n o f 計息銀行貸款的非即期部份公平值通過
interest-bearing bank loans have been calculated by 採用條款、信貸風險及剩餘到期日相若
discounting the expected future cash flows using rates 的工具的現有可用利率折現預期未來現
currently available for instruments with similar terms, 金流量的方式計量。計息銀行貸款非即
credit risk and remaining maturities. The fair values of 期部份於報告期末的公平值與其相應賬
the non-current portion of interest-bearing bank loans 面值相若。
at the end of the reporting period approximated to their
corresponding carrying amounts.
The Group did not have any financial assets measured 於年末，本集團並無任何按公平值計量
at fair value at the end of the year. 的金融資產。
Liabilities measured at fair value: 按公平值計量的負債：
The Group did not have any financial liabilities 於年末，本集團並無任何按公平值計量
measured at fair value at the end of the year. 的金融負債。
Assets for which fair values are disclosed: 已披露公平值的資產：
The Group did not have any financial assets for which 於年末，本集團並無擁有任何已披露公
fair values are disclosed at the end of the year. 平值的金融資產。
Liabilities for which fair values are disclosed: 已披露公平值的負債：
Fair value measurement using
significant observable inputs
(Level 2)
採用重大可觀察市場輸入值計量的
公平值（第二級）
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Interest-bearing bank loans 計息銀行貸款
(non-current portion) （非即期部份） 60,000 120,000
162 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
36. Financial Risk Management Objectives and 36. 財務風險管理的目標及政策
Policies
The Group’s principal financial instruments mainly 本集團的主要金融工具主要包括從業務
include cash and cash equivalents, pledged deposits, 經營直接產生的現金及現金等價物、已
trade and bills receivables, and trade payables, which 抵押存款、應收貿易賬款及票據以及應
arise directly from its operations. The Group has other 付 貿 易 賬 款。 本 集 團 亦 有 計 息 銀 行 借
financial assets and liabilities such as interest-bearing 貸、按金及其他應收款項以及其他應付
bank borrowings, deposits and other receivables, and 款項及應計費用等其他金融資產及負
other payables and accruals. The main purpose of these 債。持有該等金融工具的主要目的是為
financial instruments is to raise finance for the Group’s 本集團的經營籌措資金。
operations.
The main risks arising from the Group’s financial 本集團金融工具所涉及的主要風險為利
instruments are interest rate risk, foreign currency 率風險、外幣風險、信貸風險及流動資
risk, credit risk and liquidity risk. The Group does not 金風險。本集團並無持有或發行作為對
hold or issue derivative financial instruments either for 沖或買賣用途的衍生金融工具。董事會
hedging or for trading purposes. The board reviews and 經審議後議定管理各項風險的政策，有
agrees policies for managing each of the risks which 關內容概述如下：
are summarised below:
Interest rate risk
The Group’s exposure to market risk for changes in 本集團所面對的市場利率變動風險主要
interest rates relates primarily to its interest-bearing 與其計息銀行貸款及其他借款有關。本
bank loans and other borrowings. The Group does not 集團並無利用衍生金融工具對沖其利率
use derivative financial instruments to hedge its interest 風險。在所有其他可變因素維持不變的
rate risk. With all other variables held constant, the 情況下，因浮息借貸產生的影響而對本
Group’s profit after tax and equity are affected through 集團的除稅後溢利及股權造成的影響如
the impact on floating rate borrowings as follows: 下：
Increase/(decrease) in profit
after tax and equity
除稅後溢利及股權增加 ╱（減少）
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Increase by 25 basis points 增加25個基點 (113) (225)
Decrease by 25 basis points 減少25個基點 113 225
2015 年年報 | 蘇創燃氣股份有限公司 163
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
36. Financial Risk Management Objectives and 36. 財務風險管理的目標及政策（續）
Policies (Continued)
Foreign currency risk
The Group’s businesses are located in Mainland China 本集團的業務位於中國內地，故大部份
and the majority of transactions are conducted in 交易均以人民幣進行。大部份本集團的
RMB. Most of the Group’s assets and liabilities are 資產及負債亦以人民幣列值。本集團並
denominated in RMB. The Group has not hedged its 無對沖其外幣匯兌風險。
foreign exchange rate risk.
The following table demonstrates the sensitivity at the 下表列示在所有其他可變因素維持不變
end of the year to a reasonably possible change in 的情況下，本集團除稅後溢利及股權於
the US$ exchange rate, with all other variables held 年末對美元匯率合理可能波動的敏感
constant, of the Group’s profit after tax and equity. 度。
Increase/(decrease) in profit
after tax and equity
除稅後溢利及股權增加 ╱（減少）
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
RMB/US$ 人民幣 ╱ 美元
Strengthened 5% 升值5% 394 –
Weakened 5% 貶值5% (394) –
164 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
36. Financial Risk Management Objectives and 36. 財務風險管理的目標及政策（續）
Policies (Continued)
Credit risk
Th e G r o u p t r a d e s o n l y w i t h r e c o g n i s e d a n d 本集團僅與享譽盛名兼信譽可靠的第三
creditworthy third parties. It is the Group’s policy that 方進行交易。按照本集團的政策，所有
all customers who wish to trade on credit terms are 擬按信貸條款進行交易的客戶必須通過
subject to credit verification procedures. In addition, 信貸核實程序後，方可作實。此外，本
receivable balances are monitored on an ongoing basis; 集團會持續監察應收結餘的情況，故其
therefore, the Group’s exposure to bad debts is not 所面對的壞賬風險並不重大。
significant.
The credit risk of the Group’s other financial assets, the 本集團其他金融資產（其組成已披露於
composition of which is disclosed in note 35, arises 附註35）的信貸風險因交易對手方違約
from default of the counterparty, with a maximum 而產生，最高風險相等於該等工具的賬
exposure equal to the carrying amounts of these 面值。
instruments.
Concentrations of credit risk exist when changes in 當由於經濟、行業或地區因素變動而對
economic, industrial or geographic factors similarly 交易對方群體產生類似的影響，且其合
affect groups of counterparties whose aggregate credit 計信用風險就本集團的全部信貸風險而
exposure is significant in relation to the Group’s total 言乃屬重大，便會出現集中信貸風險。
credit exposure.
2015 年年報 | 蘇創燃氣股份有限公司 165
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
36. Financial Risk Management Objectives and 36. 財務風險管理的目標及政策（續）
Policies (Continued)
Liquidity risk
The Group monitors its risk to a shortage of funds using 本集團採用經常性流動資金計劃工具監
a recurring liquidity planning tool. This tool considers 察其資金短缺的風險。此工具會考慮其
the maturity of both its financial instruments and 金融工具及金融資產（如應收貿易賬款
financial assets (e.g., trade and bills receivables) and 及票據）的到期日以及來自經營業務的
projected cash flows from operations. 預期現金流量。
The Group’s objective is to maintain a balance between 本集團的目標是透過使用銀行貸款，在
continuity of funding and flexibility through the use of 資金持續供應與靈活性之間維持平衡。
bank loans. In addition, banking facilities have been 此外，本集團已進行銀行融資以備應急
put in place for contingency purposes. 之用。
The maturity profile of the Group’s financial liabilities 於年末，本集團根據訂約未貼現付款的
as at the end of the year, based on the contractual 金融負債到期日概要如下：
undiscounted payments, was as follows:
On Within Within More than
demand 1 year 2 to 5 years 5 years Total
按要求 1年內 2至5年內 5年以上 總計
RMB’000 RMB’000 RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元
At 31 December 2015 於2015年12月31日
Trade payables 應付貿易賬款 – 58,782 – – 58,782
Financial liabilities 計入其他應付款項及
included in other 應計費用的
payables and accruals 金融負債 32,273 – – – 32,273
Interest-bearing bank loans 計息銀行貸款 – 4,070 68,660 – 72,730
32,273 62,852 68,660 – 163,785
166 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
36. Financial Risk Management Objectives and 36. 財務風險管理的目標及政策（續）
Policies (Continued)
Liquidity risk (Continued)
On Within Within More than
demand 1 year 2 to 5 years 5 years Total
按要求 1年內 2至5年內 5年以上 總計
RMB’000 RMB’000 RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元
At 31 December 2014 於2014年12月31日
Trade payables 應付貿易賬款 – 42,405 – – 42,405
Financial liabilities 計入其他應付款項及
included in other 應計費用的
payables and accruals 金融負債 62,802 – – – 62,802
Amount due to an other 應付其他關連方款項
related party 946 – – – 946
Interest-bearing bank loans 計息銀行貸款 – 8,646 141,118 – 149,764
63,748 51,051 141,118 – 255,917
The amount included above for financial guarantee 以上財務擔保合同所包括的金額為本集
contracts is the maximum amount the Group could be 團於擔保對約方申索金額時可能須根據
required to settle under the arrangement for the full 全面擔保金額安排清償的最高金額。根
guaranteed amount if that amount is claimed by the 據於年末時的預期，本集團認為，根據
counterparty to the guarantee. Based on expectations at 安排償還該等金額可能性不大。
the end of the year, the Group considers that it is more
likely than not that no amount will be payable under
the arrangement.
2015 年年報 | 蘇創燃氣股份有限公司 167
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
36. Financial Risk Management Objectives and 36. 財務風險管理的目標及政策（續）
Policies (Continued)
Capital management
Th e p r i m a r y o b j e c t i v e o f t h e G r o u p ’s c a p i t a l 本集團資金管理的主要目標為確保其維
management is to ensure that it maintains a strong 持強勁的信貸評級及穩健的資本比率，
credit rating and a healthy capital ratio in order to 以支持其業務及使股東價值最大化。
support its business and maximise shareholders’ value.
The Group manages its capital structure and makes 本集團管理其資本架構，並根據經濟情
adjustments to it in light of changes in economic 況變動對其作出調整。為維持或調整資
conditions. To maintain or adjust the capital structure, 本架構，本集團可能調整支付予股東的
the Group may adjust the dividend payment to 股息、向股東退回資本或發行新股份。
shareholders, return capital to shareholders or issue 於年內，概無就管理資本對目標、政策
new shares. No changes were made in the objectives, 或程序作出任何變動。
policies or processes for managing capital during the
year.
The Group monitors capital using a net debt to equity 本集團採用淨債務對權益比率監管資
ratio, which is net debt divided by capital. The Group’s 金，淨債務對權益比率為債務淨額除以
net debt consists of interest-bearing bank loans, less 資本。本集團的淨債務按計息銀行貸款
cash and cash equivalents. Capital represents total 減現金及現金等價物計算。資本乃指總
equity. 權益。
168 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
36. Financial Risk Management Objectives and 36. 財務風險管理的目標及政策（續）
Policies (Continued)
Capital management (Continued)
At the end of the year, the Group’s strategy was to 於年末，本集團的政策為將淨債務對權
maintain the net debt to equity ratio at a healthy capital 益比率維持於穩健的資本水平，以支持
level in order to support its businesses. The principal 其業務營運。本集團所採用的主要政策
strategies adopted by the Group include, but are not 包括（但不限於）檢討未來現金流量需
limited to, reviewing future cash flow requirements and 求以及於債務到期時依時還款的能力，
the ability to meet debt repayment schedules when they 將現有銀行融資維持於合理水平，並調
fall due, maintaining a reasonable level of available 整投資計劃及融資計劃（如有需要），以
banking facilities and adjusting investment plans and 確保本集團具備合理水平的資本支持其
financing plans, if necessary, to ensure that the Group 業務營運。於年末的淨債務對權益比率
has a reasonable level of capital to support its business. 如下：
The net debt to equity ratios at the end of the years are
as follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
Interest-bearing bank loans 計息銀行貸款 60,000 120,000
Less: Cash and cash equivalents 減：現金及現金等價物 (445,389) (125,377)
Net debt 淨債務 (385,389) (5,377)
Total equity 總權益 930,150 461,270
N/A N/A
Net debt to equity ratio 淨債務對權益比率 不適用 不適用
37. Events after the Reporting Period 37. 報告期後事項
On 25 March 2016, the Group, through its wholly- 於2016年3月25日，本集團透過其全資
owned subsidiary, Taicang Natural Gas, entered into 附屬公司太倉天然氣，訂立一項股權轉
an equity transfer agreement to acquire 51% equity 讓協議，以收購於四川廣元里程燃氣有
interests in Sichuan Guangyuan Licheng Gas Co., Ltd. 限責任公司51%的股權，代價為人民幣
at a consideration of RMB75 million. Up to the date 75,000,000元。截至財務報表日期，該
of the financial statements, the acquisition is still in 收購事項仍處於進行中。
progress.
38. Comparative Amounts 38. 比較金額
As further explained in note 2.2 to the financial 誠 如 財 務 報 表 附 註2.2進 一 步 詳 述， 由
statements, due to the implementation of the Hong 於香港公司條例（第622章）於本年度獲
Kong Companies Ordinance (Cap. 622) during the 實施，財務報表若干項目及結餘的呈列
current year, the presentation and disclosures of 及披露已予修正，以符合本年度的呈列
certain items and balances in the financial statements 及披露要求。
have been revised to conform with the current year’s
presentation and disclosures.
2015 年年報 | 蘇創燃氣股份有限公司 169
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
39. Statement of Financial Position of the 39. 本公司的財務狀況表
Company
Information about the statement of financial position 本公司於報告期末的財務狀況表相關資
of the Company at the end of the reporting period is as 料如下：
follows:
2015 2014
2015年 2014年
RMB’000 RMB’000
人民幣千元 人民幣千元
NON-CURRENT ASSETS 非流動資產
Investment in a subsidiary 於一間附屬公司的投資 8 8
CURRENT ASSETS 流動資產
Cash and cash equivalents 現金及現金等價物 107,102 –
Amount due from a subsidiary 應收附屬公司款項 559,653 310,774
666,755 310,774
CURRENT LIABILITIES 流動負債
Other payables 其他應付款項 5,472 1,126
NET CURRENT ASSETS 淨流動資產 661,283 309,648
TOTAL ASSETS LESS CURRENT 總資產減流動負債
LIABILITIES 661,291 309,656
Net assets 資產淨額 661,291 309,656
EQUITY 權益
Issued capital 已發行股本 6,544 98
Reserves (note) 儲備（附註） 654,747 309,558
Total equity 權益總額 661,291 309,656
170 Suchuang Gas Corporation Limited. | Annual Report 2015
Notes to Financial Statements
財務報表附註
Year ended 31 December 2015
截至2015年12月31日止年度
39. Statement of Financial Position of the 39. 本公司的財務狀況表（續）
Company (Continued)
Note: 附註：
A summary of the Company’s reserves is as follows: 本公司的儲備概述如下：
Retained
profits/
Share Share option Capital (accumulated Total
premium reserve reserve loss) equity
保留溢利 ╱
股份溢價 購股權儲備 資本儲備 （累計虧損） 權益總額
RMB’000 RMB’000 RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元
At 1 January 2014 於2014年1月1日 – – – (109) (109)
Loss for the year 年內虧損 – – – (940) (940)
Deemed contribution from 視作自控股公司
the holding company 獲得注資 – – 932 – 932
Capital injection 注資 – – 309,675 – 309,675
At 31 December 2014 and 於2014年12月31日
1 January 2015 及2015年1月1日 – – 310,607 (1,049) 309,558
Profit for the year 年度溢利 – – – 21,394 21,394
Issue of shares 發行股份 366,282 – – – 366,282
Share issue expenses 股份發行開支 (25,219) – – – (25,219)
Transfer of share premium 股份溢價轉撥 309,675 – (309,675) – –
Dividends declared and paid 已宣派及派發股息 – – – (18,177) (18,177)
Equity-settled share option 以權益結算的
arrangements 購股權安排 – 909 – – 909
At 31 December 2015 於2015年12月31日 650,738 909 932 2,168 654,747
The Company’s capital surplus represents the excess 本公司資本公積指本公司股份公平值超
of the fair value of the shares of the Company over 出本公司為換取有關資本公積而發行的
the nominal value of the Company’s shares issued in 股份面值的金額。
exchange therefor.
The share option reserve comprises the fair value 購股權儲備包括已授出但尚未行使的購
of share option scheme granted which are yet to be 股權計劃的公平值。詳情請參閱財務報
exercised. Please refer to note 28 of the financial 表附註28。若有關購股權獲行使，該筆
statements for details. The amount will either be 金額將轉撥往股份溢價賬；若有關購股
transferred to the share premium account when the 權到期或作廢，則轉撥往保留溢利。
related options are exercised, or be transferred to
retained profits should the related options expire or be
forfeited.
40. Approval of the Financial Statements 40. 財務報表的批准
The financial statements were approved and authorised 財務報表已經董事會於2016年3月30日
for issue by the board of directors on 30 March 2016. 批准及授權發佈。
2015 年年報 | 蘇創燃氣股份有限公司 171
Financial Summary
財務概要
RESULTS 業績
For the year ended 31 December
截至12月31日止年度
2015 2014 2013 2012
2015年 2014年 2013年 2012年
RMB’000 RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元 人民幣千元
Revenue 收入 795,625 785,592 663,663 522,980
Cost of sales 銷售成本 (595,220) (595,566) (463,588) (371,874)
Gross profit 毛利 200,405 190,026 200,075 151,106
Other income and gains 其他收入及收益 33,222 9,959 4,521 2,795
Selling and distribution costs 銷售及分銷成本 (4,016) (4,788) (2,796) (2,794)
Administrative expenses 行政開支 (40,077) (27,183) (20,923) (8,581)
Other expenses 其他開支 (3,055) (1) (305) (997)
Finance costs 融資成本 (5,817) (19,023) (42,267) (52,231)
Share of profits and losses of: 分佔以下公司損益：
A joint venture 一間合營企業 – – – (3)
Associates 聯營公司 4,677 4,948 3,285 4,879
Profit before tax 除稅前溢利 185,339 153,938 141,590 94,174
Income tax expense 所得稅開支 (46,700) (37,578) (35,098) (23,163)
Profit for the year/period 年度 ╱ 期間溢利 138,639 116,360 106,492 71,011
Profit for the year/period 以下各方應佔年度 ╱
attributable to: 期間溢利：
Owners of the parent 母公司擁有人 138,639 116,360 106,703 71,025
Non-controlling interests 非控股權益 – – (211) (14)
138,639 116,360 106,492 71,011
ASSET, LIABILITIES AND 資產、負債及
TOTAL EQUITY 權益總額
Total assets 資產總額 1,365,070 967,274 1,130,203 1,440,253
Total liabilities 負債總額 434,920 506,004 858,593 1,054,403
Total equity 權益總額 930,150 461,270 271,610 385,850
172 Suchuang Gas Corporation Limited. | Annual Report 2015
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