DISCONTINUED OPERATIONS
12 Months Ended
Dec. 31, 2013
DISCONTINUED OPERATIONS  
DISCONTINUED OPERATIONS

22.                   DISCONTINUED OPERATIONS

 

On December 26, 2011, the termination of all VIE agreements entered into between the Company, Shanghai JNet and its nominee shareholders led to the deconsolidation and an “effective” disposal of Shanghai JNet back to the sellers in exchange for nil consideration (Note 4(b)). Accordingly, pursuant to ASC 205-20 “Discontinued Operations,” the financial results of Shanghai JNet have been accounted for as a discontinued operation whereby the results of operations of Shanghai JNet have been eliminated from the results of continuing operations and reported in discontinued operations for all periods presented.

 

The breakdown of assets and liabilities attributed to discontinued operations as of December 26, 2011 (the date of sale), are as follows:

 

 

 

December 26,
2011

 

 

 

RMB’ 000

 

 

 

 

 

Current assets

 

63,182

 

Property and equipment, net

 

5

 

Intangible assets

 

19

 

Goodwill

 

16,989

 

Total assets

 

80,195

 

 

 

 

 

Current liabilities

 

(48,737

)

Deferred tax liabilities

 

(5

)

Total liabilities derecognized

 

(48,742

)

Total net assets (Note 4(b))

 

31,453