<table><tr><td rowspan="2"></td><td rowspan="2">Notes 
附註</td><td>2016 
二零一六年</td><td>2015
二零一五年</td></tr><tr><td>HK$’000 
千港元</td><td>HK$’000
千港元</td></tr><tr><td>Non-current assets          非流動資產</td><td></td><td></td><td></td></tr><tr><td>Plant and equipment         廠房及設備</td><td>19</td><td>4,391</td><td>15,291</td></tr><tr><td>Interests in associates        於聯營公司權益</td><td>22</td><td>6,129</td><td>28,807</td></tr><tr><td>Interests in joint ventures       於合營企業權益</td><td>23</td><td>212,525</td><td>221,623</td></tr><tr><td>Deposits paid             已付按金</td><td>21</td><td>–</td><td>20,000</td></tr><tr><td>Contingent consideration receivable 應收或然代價</td><td>24</td><td>–</td><td>4,731</td></tr><tr><td></td><td></td><td>223,045</td><td>290,452</td></tr><tr><td>Current assets            流動資產</td><td></td><td></td><td></td></tr><tr><td>Inventories              存貨</td><td>25</td><td>1,262</td><td>3,290</td></tr><tr><td>Trade and other receivables     貿易及其他應收款項</td><td>26</td><td>36,085</td><td>42,243</td></tr><tr><td>Deposits paid             已付按金</td><td>21</td><td>20,000</td><td>–</td></tr><tr><td>Held-for-trading investments     持作買賣投資</td><td>28</td><td>411</td><td>–</td></tr><tr><td>Bank balances and cash       銀行結餘及現金</td><td>29</td><td>2,388</td><td>2,547</td></tr><tr><td></td><td></td><td>60,146</td><td>48,080</td></tr><tr><td>Current liabilities           流動負債</td><td></td><td></td><td></td></tr><tr><td>Trade and other payables       貿易及其他應付款項</td><td>30</td><td>117,835</td><td>96,762</td></tr><tr><td>Other borrowings           其他借貸</td><td>31</td><td>70,500</td><td>69,200</td></tr><tr><td>Obligations under finance      融資租賃承擔</td><td></td><td></td><td></td></tr><tr><td>leases – current portion       －即期部分</td><td>32</td><td>569</td><td>611</td></tr><tr><td>Convertible bonds          可換股債券</td><td>33</td><td>97,781</td><td>325,307</td></tr><tr><td>Derivative financial liability      衍生金融負債</td><td>27</td><td>–</td><td>17,785</td></tr><tr><td></td><td></td><td>286,685</td><td>509,665</td></tr><tr><td>Net current liabilities        流動負債淨額</td><td></td><td>(226,539)</td><td>(461,585)</td></tr><tr><td>Total assets less current liabilities 總資產減流動負債</td><td></td><td>(3,494)</td><td>(171,133)</td></tr><tr><td>Non-current liabilities        非流動負債</td><td></td><td></td><td></td></tr><tr><td>Obligations under finance      融資租賃承擔</td><td></td><td></td><td></td></tr><tr><td>leases – non-current portion     －非即期部分</td><td>32</td><td>870</td><td>1,585</td></tr><tr><td>Promissory notes payable       應付承兌票據</td><td>34</td><td>–</td><td>18,925</td></tr><tr><td>Deferred income           遞延收入</td><td>40</td><td>–</td><td>127</td></tr><tr><td></td><td></td><td>870</td><td>20,637</td></tr><tr><td>Net liabilities             負債淨值</td><td></td><td>(4,364)</td><td>(191,770)</td></tr></table>

<table><tr><td rowspan="2"></td><td rowspan="2">Notes 
附註</td><td>2016 
二零一六年</td><td>2015
二零一五年</td></tr><tr><td>HK$’000 
千港元</td><td>HK$’000
千港元</td></tr><tr><td>Cailpta and reserves         資本及儲備</td><td></td><td></td><td></td></tr><tr><td>Share cailpta             股本</td><td>35</td><td>52,836</td><td>5,284</td></tr><tr><td>Reserves                儲備</td><td></td><td>(54,642)</td><td>(195,659)</td></tr><tr><td>Equity attributable to owners     本公司擁有人應佔權益
of the Company</td><td></td><td>(1,806)</td><td>(190,375)</td></tr><tr><td>Non-controlling interests       非控股權益</td><td></td><td>(2,558)</td><td>(1,395)</td></tr><tr><td>Total deficits             總虧絀</td><td></td><td>(4,364)</td><td>(191,770)</td></tr></table>

The consolidated financial statements on pages 96 to 238 were approved and authorised for issue by the board of directors on 27 March 2017 and are signed on its behalf by:

第96至238頁之綜合財務報表已於二零一七年三月二十七獲董事會批准及授權刊發，並由下列人士代表簽署︰

<table><tr><td>Yu Sau Lai 
余秀麗</td><td>Lam Raymond Shiu Cheung
林兆昌</td></tr><tr><td>Director 
董事</td><td>Director
董事</td></tr></table>