Annual Report 2018

177 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） 2.6 外幣換算 （續） (c) 集團公司 （續） 於編製綜合賬目時，換算海外 實體任何投資淨額以及借款產 生之匯兌差額均於其他全面收 益確認。當出售海外業務或償 還構成該投資淨額部分之任何 借款，相關匯兌差額於綜合損 益表重新歸類為出售之部分收 益或虧損。 收購海外實體產生之商譽及公 平值調整視為該海外實體之資 產及負債，按收巿匯率換算。 2.7 物業、廠房及設備 租賃土地及樓宇按外部獨立估值師 的定期估值公平值確認，減去後續 折舊。所有其他物業、廠房及設備 按歷史成本減折舊及減值虧損入 賬。歷史成本包括收購此等項目直 接應佔開支。 2 Summary of significant accounting policies (continued) 2.6 Foreign currency translation (continued) (c) Group companies (continued) On consolidation, exchange differences a r i s i ng f rom t he t r ans l a t i on o f any ne t i nves tmen t i n f o r e i gn en t i t i es , and o f b o r r ow i n g s , a r e r e c o g n i s e d i n o t h e r comprehensive income. When a foreign operation is sold or any borrowings forming pa r t o f t he ne t i nves tmen t a r e r epa i d , the associated exchange differences are reclassified to the consolidated statement of profit or loss, as part of the gain or loss on sale. Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated at the closing rate. 2.7 Property, plant and equipment Leasehold land and buildings are recognised at fair value based on periodic valuation by external independent valuers, less subsequent depr ec i a t i on . A l l ot he r prope r t y , p l an t and equipment are stated at historical cost less depreciation and impairment losses. Historical cos t i nc l udes expend i t u r e t ha t i s d i r ec t l y attributable to the acquisition of the items.