# 19. INTEREST IN JOINT VENTURES (CONTINUED)

19. 於合營企業的權益（續）

<table><tr><td>SM 
笙曼</td><td>2017 
2017年</td><td>2016
2016年</td></tr><tr><td></td><td>RMB’000 
人民幣千元</td><td>RMB’000
人民幣千元</td></tr><tr><td>Current assets                 流動資產</td><td>40,789</td><td>–</td></tr><tr><td>Non-current assets               非流動資產</td><td>70</td><td>–</td></tr><tr><td>Current liabilities               流動負債</td><td>7,473</td><td>–</td></tr></table>

The above amounts of assets and liabilities include the following:

上述資產及負債的金額包括下列各項：

<table><tr><td rowspan="2"></td><td>2017 
2017年</td><td>2016
2016年</td></tr><tr><td>RMB’000 
人民幣千元</td><td>RMB’000
人民幣千元</td></tr><tr><td>Cash and cash equivalents           現金及現金等價物</td><td>30,962</td><td>–</td></tr><tr><td>Revenue                    收益</td><td>3,711</td><td>–</td></tr><tr><td>Loss and total comprehensive expense     年內虧損及全面開支總額
for the year</td><td>(55)</td><td>–</td></tr></table>

Reconciliation of the above summarised financial information to the carrying amount of the interest in the joint venture recognised in the consolidated financial statements:

以上財務資源與合營公司權益賬面值之對賬於綜合財務報表確認：

<table><tr><td rowspan="2"></td><td>2017 
2017年</td><td>2016
2016年</td></tr><tr><td>RMB’000 
人民幣千元</td><td>RMB’000
人民幣千元</td></tr><tr><td>Net assets                   淨資產</td><td>33,386</td><td>–</td></tr><tr><td>Proportion of the Grou’ps ownershiip nterest   本集團擁有權權益比例</td><td>50%</td><td>–</td></tr><tr><td>Carriyng amount of the Grou’ps interest     本集團權益之賬面值</td><td>16,693</td><td>–</td></tr></table>

# 20. AVAILABLE-FOR-SALE INVESTMENT

20. 可供出售投資

<table><tr><td rowspan="2"></td><td>2017 
2017年</td><td>2016
2016年</td></tr><tr><td>RMB’000 
人民幣千元</td><td>RMB’000
人民幣千元</td></tr><tr><td>Unlisted equity securities           非上市股本證券</td><td>10,765</td><td>–</td></tr></table>

The unlisted equity securities represent an insignificant portion of the equity interest in AMTU Inc., an independent automatic teller machine (“ATM”) deployer in the PRC, which is principally engaged in deployment, operation, maintenance, sales of ATM and development of relative software. It is measured at cost less impairment at the end of the reporting period because the range of reasonable fair value estimates is so significant that the directors are of the opinion that its fair values cannot be reliably measured.

# 21. ASSETS CLASSIFIED AS HELD FOR SALE

On 11 August 2017, the Company acquired 6,319,820 ordinary shares of US\$0.001 each of Etonkids Educational Group Limited (“Etonkids”) (“Sale Shares”) from independent third parties, representing 45.78% of the issued share capital of Etonkids for a cash consideration of US\$79,408,705 (equivalent to approximately RMB529,195,000), which was accounted for an interest in an associate at acquisition because the Company can exercise significant influence over Etonkids. Etonkids is a company incorporated in the Cayman Islands and, together with its subsidiaries and controlled companies, is an education group operating kindergartens under the brand “EtonKids” in the PRC.

As set out in the Company’s announcement dated 29 December 2017, the Company conditionally agreed to sell 3,175,095 Sale Shares for a cash consideration of US\$44,965,000 (equivalent to approximately RMB295,964,000) and 3,144,725 Sale Shares for a cash consideration of US\$44,534,900 (equivalent to approximately RMB293,133,000) to independent third parties, representing approximately 23.00% and 22.78% of the issued share capital of the Etonkids respectively. Etonkids had been accounted for using the equity accounting up to the date of this report, when it is reclassified to as assets held for sale, and the Group’s share of Etonkids’ results of RMB17,105,000 was included in the consolidated statement of profit or loss and other comprehensive income. Upon the completion of the above transaction, the Company will cease to be a shareholder of the Etonkids.

At 31 December 2017, the Group’s interest in Etonkids has been included under assets classified as held for sale in the consolidated statement of financial position.

非上市股本證券即中國獨立自動櫃員機（「自動櫃員機」）機構AMTU Inc.之股權中非重大部分，該機構主要從事自動櫃員機的部署、運營、維修、銷售及相關軟件開發。非上市股本證券於報告期末以成本減去減值計量，由於合理的公平值估計範圍重大，董事認為其公平值無法可靠計量。

21. 分類為持作待售的資產

於2017年8月11日，本公司向獨立第三方收購伊頓國際教育集團有限公司（「伊頓」）之6,319,820股每股面值0.001美元之普通股（「待售股份」），佔伊頓已發行股本約45.78%，現金代價為79,408,705美元（相當於約人民幣529,195,000元），入賬為收購後於聯營公司之權益，由於本公司在伊頓擁有重大影響力。伊頓是一家在開曼群島註冊成立的公司，與其附屬公司及控股公司為於中國經營幼兒園的教育集團。

誠如本公司日期為2017年12月29日的 公 告 所 載， 本 公 司 有 條 件 同 意 出售3,175,095股 待 售 股 份（ 現 金 代 價為44,965,000美 元（ 相 當 於 約 人 民 幣295,964,000元 ））及3,144,725股待售股份（現金代價為44,534,900美 元（ 相 當於約人民幣293,133,000元）予獨立第三方，分別佔伊頓已發行股本約23.00%及22.78%。於本報告日期，伊頓已透過權益會計法入賬，當其重新分類為持作待售資產時，本集團應佔伊頓業績人民幣17,105,000元已計入綜合損益及其他綜合收益表。以上交易完成後，本公司將不再為伊頓的股東。

於2017年12月31日，本集團於伊頓的權於已於綜合財務狀況表以分類為待售的資產列賬。