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Note RMB million RMB million
Revenue
Reportable segment revenue 56,717 56,937
Elimination of intersegment revenues (674) (510)
Reclassification of expired sales in advance of carriage (i) 350 276
Reclassification of business tax (ii) (1,591) (1,415)
Consolidated revenue 54,802 55,288
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009 Notes to the Financial Statements 125
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
49 Segmental reporting (cont’d)
(c) Reconciliations of reportable segment revenue, profit or loss, assets and liabilities arising from different
accounting policies (cont’d)
2009 2008
Note RMB million RMB million
Profit
Reportable segment profit/(loss) before taxation 83 (5,099)
Unallocated amounts 374 351
Losses on lump sum housing benefits (iii) (26) (26)
Revaluation of land use rights (iv) 4 4
Adjustments arising from business combinations under common control (v) (7) (7)
Capitalisation of exchange difference of specific loans (vi) 3 51
Government grants (vii) 1 2
Consolidated profit before taxation 432 (4,724)
2009 2008
Note RMB million RMB million
Assets
Reportable segment assets 93,098 81,546
Elimination of intersegment balances (159) (131)
Other unallocated amounts 1,797 1,588
Losses on lump sum housing benefits (iii) 66 92
Revaluation of land use rights (iv) (142) (146)
Adjustments arising from business combinations under common control (v) 1 8
Capitalisation of exchange difference of specific loans (vi) 111 108
Government grants (vii) (39) (40)
Effect of the above adjustments on taxation 17 17
Consolidated total assets 94,750 83,042
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009
126 Notes to the Financial Statements
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
49 Segmental reporting (cont’d)
(c) Reconciliations of reportable segment revenue, profit or loss, assets and liabilities arising from different
accounting policies (cont’d)
2009 2008
RMB million RMB million
Liabilities
Reportable segment liabilities 81,637 73,686
Elimination of intersegment balances (159) (131)
Effect of the above adjustments on taxation 10 8
Consolidated total liabilities 81,488 73,563
Notes:
(i) In accordance with the PRC GAAP, expired sales in advance of carriage is recorded under non-operating income. Under IFRSs,
such income is recognised as other net income.
(ii) In accordance with the PRC GAAP, business tax and surcharge is separately disclosed rather than deducted from revenue under
IFRSs.
(iii) In accordance with the PRC accounting rules and regulations, losses on the lump sum housing benefits executed by CSAHC are charged to retained profits as of 1 January 2001 pursuant to the relevant regulations. Under IFRSs, losses on lump sum housing benefits are charged to the income statement, which are spread over the vesting benefit periods stipulated by the
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China Southern Airlines Company Limited Annual Report 2009(96)
