方兴地产 2009 中期报告(19)

The Group had a tax charge of HK$288.5 million for the six months ended 30 June 2009, representing a decrease of 46% from HK$536.7 million in the same period of 2008. This was mainly attributable to the fact that the deferred tax charge arising from fair value gains on investment properties of the Group in the first half of the year was far lower than that of the same period of last year.Profit attributable to owners of the Company Profit attributable to owners of the Company decreased by 61% to HK$434.1 million for the six months ended 30 June 2009 from HK$1,116.7 million in the corresponding period of 2008. Excluding fair value gains on investment properties (net of deferred tax) profit attributable to owners increased by 17% to HK$418.8

million (six months ended 30 June 2008: HK$358.8 million) over the same period of last year.Properties under development As at 30 June 2009, the non-current portion of properties under development comprised the property development costs for Eastern Site and Central Site of Shanghai International Shipping Service Center, Jin Mao World Heritage Park Redevelopment Project, Jin Mao Yulong Snow Mountain Resort Hotel Project, Shanghai Chongming Island Project and the prepayment for the site at No. 15 Guangqu Road, Beijing, whereas the current portion of properties under development comprised the property development costs for Site B of

Shanghai Port International Cruise Terminal Project.

The increase in properties under development (current and non-current) from HK$6,736.5 million as at 31 December 2008 to HK$7,296.1 million as at 30 June 2009 was mainly attributable to the additional costs incurred for Jin Mao World Heritage Park Redevelopment Project, Jin Mao Yulong Snow Mountain Resort Hotel Project, Shanghai Chongming Island Project and the prepayment for the site at No. 15 Guangqu Road, Beijing. The costs were partially transferred due to the completion of some buildings on Site B of

Shanghai Port International Cruise Terminal Project.

Properties held for sale As at 30 June 2009, properties held for sale included East Tower of Beijing Chemsunny World Trade Centre and the unsold portion of the Zhuhai Every Garden Project. The decrease in properties held for sale from HK$616.1 million as at 31 December 2008 to HK$587.7 million as at 30 June 2009 was mainly attributable to the sale of some floors of the Zhuhai Every Garden Project. In addition, the additional properties held for sale as a result of the completion of some buildings on Site B of Shanghai Port International Cruise Terminal Project in the first half of 2009 were fully transferred to the cost of sale for the

period upon recognition of all revenues in the same period.

四、財務回顧（續）稅項截至2009年6月30日止六個月，本集團的稅項支出為港幣288.5百萬元，而2008年同期本集團的稅項為港幣536.7百萬元，同比下降46%。主要在於今年上半年本集團投資物業公允值收益產生的遞延稅項支出遠低於上年同期。本公司擁有人應佔溢利截至2009年6月30日止六個月，本公司擁有人應佔溢利為港幣434.1百萬元，較2008年同期的港幣1,116.7百萬元下降61%。若未計及投資物業公允值收益（已扣除遞延稅項）的擁有人應佔溢利為港幣418.8百萬元（截至2008年6月30日止六個月：港幣358.8百萬元），較上年同期增長17%。發展中物業於2009年6月30日，發展中物業的非流動部份包括上海國際航運服務中心項目東塊、中塊地塊以及金茂世界遺產公園重建項目、金茂玉龍雪山度假酒店項目、上海崇明島項目產生的物業開發成本及北京廣渠路15號地塊的預付款；而發展中物業的流動部份則包括上海港國際客運中心地塊B 項目的物業開發成本。發展中物業（流動及非流動）由2008年12月31日的港幣6,736.5百萬元上升至2009年6月30日的港幣7,296.1百萬元，主要是在於金茂世界遺產公園重建項目、金茂玉龍雪山度假酒店項目、上海崇明島項目新投入的成本以及支付北京廣渠路15號地塊預付款所致，部份成本於上海港國際客運中心地塊B 項目部份樓盤竣工而被轉撥。持作出售物業於2009年6月30日，持作出售物業包括北京凱晨世貿中心東座及珠海每一間花園項目未售部份。持作出售物業由2008年12月31日的港幣616.1百萬元減至2009年6月30日的港幣587.7百萬元，主要是由於珠海每一間花園項目部份樓盤的出售，同時，2009年上半年竣工的上海港國際客運中心地塊B 項目部份樓盤所增加的持作出售物業因當期全部確認收入而全部結轉入當期的銷售成本中。