Annual Report 2018
174 FOR THE YEAR ENDED 31 DECEMBER 2018 截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 (續) 2.4 獨立財務報表 於附屬公司的投資按成本值扣除減 值列賬。成本包括直接應佔投資成 本。附屬公司的業績乃由本公司按 已收及應收股息入賬。 倘股息超出附屬公司宣派股息期間 全面收益總額,或倘獨立財務報表 中投資賬面值超出綜合財務報表所 示投資對象資產淨值(包括商譽)的 賬面值,則須於自該投資收取股息 時,對該等附屬公司的投資進行減 值測試。 2.5 分部報告 經營分部乃以與向主要經營決策者 提交內部報告一致的方式呈報。主 要經營決策者負責分配資源及評估 經營分部的表現,已被確認為作出 策略決策的董事總經理。 2.6 外幣換算 (a) 功能及呈報貨幣 本集團旗下各實體之財務報表 所列項目均採用有關實體營業 所在主要經濟環境通用之貨幣 (「功能貨幣」)為計算單位。綜 合財務報表以港元(「港元」) 呈報,港元為本集團之呈報貨 幣。人民幣為本公司之功能貨 幣。 2 Summary of significant accounting policies (continued) 2.4 Separate financial statements Investments in subsidiaries are accounted for at cost less impairment. Cost includes direct attributable costs of investment. The results of subsidiaries are accounted for by the Company on the basis of dividend received and receivable. Impa i rme n t t e s t i ng o f t h e i n v e s tme n t s i n subsidiaries is required upon receiving a dividend from these investments if the dividend exceeds the total comprehensive income of the subsidiary in the period the dividend is declared or if the carrying amount of the investment in the separate financial statements exceeds the carrying amount in the consolidated financial statements of the investee’s net assets including goodwill. 2.5 Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Company’s managing director that make strategic decisions. 2.6 Foreign currency translation (a) Functional and presentation currency Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The consolidated financial statements are presented in Hong Kong dollars (“HK$”), which is the Group’s p r esen t a t i on cu r r ency . The f unc t i ona l cu r r ency o f t he Company i s Renmi nb i (“RMB”).
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