Annual Report 2018

157 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 （續） 2.1 編製基準 本公司之綜合財務報表乃根據所有 適用之香港財務報告準則（「香港財 務報告準則」）及香港公司條例（第 622 章）而編製。此等綜合財務報表 按歷史成本常規法編製，惟按公平 值計量之若干類別的物業、廠房及 設備及投資物業除外。 為符合香港財務報告準則，編製財 務報表時須作出若干重要之會計估 計，管理層亦須在應用本集團會計 政策之過程中作出判斷。 2 Summary of significant accounting policies (continued) 2.1 Basis of preparation The consolidated financial statements of the Company have been prepared in accordance with all applicable Hong Kong Financial Reporting Standards (“HKFRS”) and requirements of the Hong Kong Companies Ordinance Cap. 622. The consolidated financial statements have been prepared under the historical cost convention, except for certain classes of property, plant and equipment and investment properties, which are measured at fair values. The p r epa r a t i on o f f i nanc i a l s t a t emen t s i n conformity with HKFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies.