Positioning for the Future | 179
Appendix
Notes to the Financial Statements
Year ended 31 December 2014
27 PROFIT BEFORE TAX
Promt before tax includes the following
The Group
The Company
Note
2014
$’000
2013
$’000
2014
$’000
2013
$’000
Restated
(a) Other operating income
Interest income from
- mxed deposits
29,705
39,472
251
675
- subsidiaries
–
–
74,724
70,788
- associates and joint ventures
24,175
31,550
–
–
- investee companies and others
3,662
9,389
–
–
- interest capitalised in development
properties for sale
11(f)
(254)
(249)
–
–
57,288
80,162
74,975
71,463
Dividend income
2,439
3,606
–
–
Mark-to-market gain on
derivative instruments
1,356
9,149
–
–
Net fair value gains from
investment properties and
assets held for sale
456,921
445,206
–
–
Gain on disposal/redemption
of available-for-sale
mnancial assets
2,964
3,127
–
–
Gain from bargain purchase
arising from acquisition of
an associate and a subsidiary
12,790
6,278
–
–
Gain on disposal of property,
plant and equipment
177
–
25
35
Gain from change of ownership
interest in subsidiaries,
associates and joint ventures
–
93,999
–
–
Gain on disposal of investment
property
2,296
–
–
–
Reversal of impairment of
subsidiaries
6(a)(iii)
–
–
49,760
–
Reversal of allowance for
doubtful receivables
6(a)(iv)
–
–
22,937
–
Forfeiture deposit for an
abortive deal
26,563
–
–
–
Others
35,345
34,679
19,085
19,607
598,139
676,206
166,782
91,105
