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DYNA-MAC HOLDINGS LTD.
2016 ANNUAL REPORT
64
BALANCE
SHEETS
As at 31 December 2016
Group
Company
Notes
2016
2015
2016
2015
$’000
$’000
$’000
$’000
ASSETS
Current assets
Cash and bank balances
10
69,535
85,211
397
548
Restricted cash at bank
11
–
1,071
–
1,071
Trade and other receivables
12
97,648
161,654
110,479
109,785
Inventories
14
3,713
9,147
–
–
Construction contract work-in-progress
15
–
459
–
–
Other current assets
16
4,569
1,999
7
18
175,465
259,541
110,883
111,422
Non-current assets
Restricted cash at bank
11
–
2,143
–
2,143
Club memberships
407
407
–
–
Investments in subsidiaries
17
–
–
31,605
31,605
Loan to a subsidiary
18
–
–
–
50,000
Property, plant and equipment
19
72,146
94,461
–
–
Investment properties
20
13,600
13,600
–
–
Goodwill
21
–
5,556
–
–
86,153
116,167
31,605
83,748
Total assets
261,618
375,708
142,488
195,170
LIABILITIES
Current liabilities
Current income tax liabilities
9(b)
1,300
2,802
–
–
Derivative financial instruments
13
–
1,924
–
–
Trade and other payables
23
57,355
105,166
144
1,492
Borrowings
24
35,042
34,231
–
–
93,697
144,123
144
1,492
Non-current liabilities
Borrowings
24
96
49,671
–
49,532
Deferred income tax liabilities
22
1,153
1,408
–
–
1,249
51,079
–
49,532
Total liabilities
94,946
195,202
144
51,024
NET ASSETS
166,672
180,506
142,344
144,146
EQUITY
Capital and reserves attributable
to equity holders of the Company
Share capital
26
145,271
145,271
145,271
145,271
Other reserves
27
710
109
–
–
Retained profits/(Accumulated losses)
18,471
32,824
(2,927)
(1,125)
164,452
178,204
142,344
144,146
Non-controlling interest
2,220
2,302
–
–
Total equity
166,672
180,506
142,344
144,146
The accompanying notes form an integral part of these financial statements.