財務報表附註
4. 經營分部資料 （續）
截至二零一七年十二月三十一日止年度
176 China Mengniu Dairy Company Limited 中國蒙牛乳業有限公司
NOTES TO FINANCIAL STATEMENTS
財務報表附註4. 經營分部資料
（續）截至二零一七年十二月三十一日止年度
Liquid milk products
Ice cream products
Milk powder
products Others Total 液態奶產品 冰淇淋產品 奶粉產品 其他 總計 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元
Segment liabilities 分部負債 17,946,490 2,206,829 3,206,490 1,031,113 24,390,922
Reconciliation: 調整：
Elimination of intersegment
payables 對銷分部間
應付款項 (11,223,810)
Corporate and other
unallocated liabilities 公司及其他不分部
負債 17,861,632
Liabilities related to
a disposal group 涉及處置組的負債
2,864
Total liabilities 總負債 31,031,608
Other segment information: 其他分部資料：
Depreciation and amortisation 折舊及攤銷 1,206,571 141,799 236,196 38,474 1,623,040
Unallocated amounts 不分部款項 80,810
Total depreciation and amortisation 折舊及攤銷總額 1,703,850
Capital expenditure 資本開支 1,975,594 231,965 182,400 20,363 2,410,322
Unallocated amounts 不分部款項 4,240,527
Total capital expenditure* 資本開支總額* 6,650,849
Impairment losses recognised in the consolidated statement of profit or loss
於綜合損益表確認的 減值虧損
68,616 4,299 104,719 1,808 179,442
Impairment losses reversed in the consolidated statement of profit or loss
於綜合損益表撥回的 減值虧損
(1,364) (888) (807) (20) (3,079)
Impairment losses recognised/
(reversed) in the consolidated statement of profit or loss
於綜合損益表確認╱
（撥回）的減值虧損
67,252 3,411 103,912 1,788 176,363
Unallocated amounts relating to share option scheme and share award scheme
涉及購股權計劃及 股票獎勵計劃的
不分部款項 56,126
Total non-cash expenses relating to share option scheme and share award scheme
涉及購股權計劃及股票 獎勵計劃的非現金
支出總額 56,126
4. OPERATING SEGMENT INFORMATION
(continued)
Year ended 31 December 2017
Annual Report 2017 二零一七年年報 177
NOTES TO FINANCIAL STATEMENTS
財務報表附註4. OPERATING SEGMENT INFORMATION
(continued)
Year ended 31 December 2016
Liquid milk products
Ice cream products
Milk powder
products Others Total 液態奶產品 冰淇淋產品 奶粉產品 其他 總計 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元
Segment revenue: 分部收入：
Sales to external customers 銷售予外部客戶 48,102,872 2,179,940 3,150,895 345,632 53,779,339
Intersegment sales 分部間銷售 536,786 128,143 – 274,220 939,149
48,639,658 2,308,083 3,150,895 619,852 54,718,488
Reconciliation: 調整：
Elimination of intersegment sales 對銷分部間銷售 (939,149)
Revenue 收入 53,779,339
Segment results 分部業績 2,708,266 (258,975) (2,724,266) (132,689) (407,664)
Reconciliation: 調整：
Interest income 利息收入 477,844
Finance costs 融資成本 (293,700)
Share of losses of associates 應佔聯營公司虧損 (225,477)
Corporate and other
unallocated expenses 公司及其他不分部
支出 (12,389)
Loss before tax 稅前虧損 (461,386)
Income tax expense 所得稅支出 (351,379)
Loss for the year 本年虧損 (812,765)
Segment assets 分部資產 28,933,430 2,309,669 12,829,812 632,420 44,705,331
Reconciliation: 調整：
Elimination of
intersegment receivables
對銷分部間
應收款項 (8,691,755)
Corporate and other
unallocated assets 公司及其他不分部
資產 12,895,713
Assets related to a disposal group 涉及處置組的資產 215,138
Total assets 總資產 49,124,427
4. 經營分部資料
（續）截至二零一六年十二月三十一日止年度
178 China Mengniu Dairy Company Limited 中國蒙牛乳業有限公司
NOTES TO FINANCIAL STATEMENTS
財務報表附註4. 經營分部資料
（續）截至二零一六年十二月三十一日止年度
Liquid milk products
Ice cream products
Milk powder
products Others Total 液態奶產品 冰淇淋產品 奶粉產品 其他 總計 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元
Segment liabilities 分部負債 14,579,687 2,183,081 3,010,372 903,729 20,676,869
Reconciliation: 調整：
Elimination of intersegment payables 對銷分部間應付款項 (8,691,755)
Corporate and other unallocated
liabilities 公司及其他不分部
負債 11,627,733
Liabilities related to a disposal group 涉及處置組的負債 7,852
Total liabilities 總負債 23,620,699
Other segment information: 其他分部資料：
Depreciation and amortisation 折舊及攤銷 1,178,533 130,095 195,193 34,671 1,538,492
Unallocated amounts 不分部款項 63,032
Total depreciation and amortisation 折舊及攤銷總額 1,601,524
Capital expenditure 資本開支 2,422,710 304,224 1,453,539 4,352 4,184,825
Unallocated amounts 不分部款項 167,663
Total capital expenditure* 資本開支總額* 4,352,488
Impairment losses recognised in the consolidated statement of profit or loss
於綜合損益表確認的
減值虧損 102,113 5,801 2,338,850 2,129 2,448,893
Impairment losses reversed in the consolidated statement of profit or loss
於綜合損益表撥回的
減值虧損 (14,125) (6,210) (216) (189) (20,740)
Impairment losses recognised/
(reversed) in the consolidated statement of profit or loss
於綜合損益表確認╱
（撥回）的減值虧損
87,988 (409) 2,338,634 1,940 2,428,153 Unallocated amounts relating to
share option scheme and share award scheme
涉及購股權計劃及 股票獎勵計劃的
不分部款項 40,939
Total non-cash expenses relating to share option scheme and share award scheme
涉及購股權計劃及 股票獎勵計劃的
非現金支出總額 40,939
4. OPERATING SEGMENT INFORMATION
(continued)
Year ended 31 December 2016
Annual Report 2017 二零一七年年報 179
NOTES TO FINANCIAL STATEMENTS
財務報表附註4. OPERATING SEGMENT INFORMATION
(continued)
* Capital expenditure consists of cash paid for the purchase of property, plant and equipment, construction in progress, intangible assets, land use rights, biological assets, equity interests in subsidiaries, associates and other equity investments.
Geographical information
a. Revenue from external customers
Over 90% of the revenue is contributed by customers in Mainland China.
b. Non-current assets
Over 90% of the Group’s non-current assets are located in Mainland China.
Information about major customers
There was no sales to a single customer which amounted for 10% or more of the Group’s revenue for the years ended 31 December 2017 and 2016.
4. 經營分部資料
（續）* 資本開支包括添置物業、廠房及設備、在 建工程、無形資產、土地使用權、生物資 產以及子公司、聯營公司及其他股本投資 的股權所支付的現金。
地區資料
a. 來自外部客戶的收入
90%以上的收入來自位於中國大陸的 客戶。
b. 非流動資產
本集團90%以上的非流動資產位於中 國大陸。
主要客戶資料
截至二零一七年及二零一六年十二月三十一 日止年度，並無向單一客戶的銷售佔本集團 收入10%或以上。
180 China Mengniu Dairy Company Limited 中國蒙牛乳業有限公司