Annual Report 2019

145 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 2 重大會計政策概要 （續） 2.7 外幣換算 （續） (b) 交易及結餘 （續） 與借貸及按公平值計入損益之 金融負債有關之外匯收益及 虧損於綜合損益表之「財務成 本，淨額」內呈列。所有其他 外匯收益及虧損於綜合損益表 之內按淨額呈列。 按公平值計量並以外幣計值之 非貨幣項目使用釐定公平值當 日之匯率換算。按公平值列賬 之匯兌差額呈報為公平值損益 之一部分。例如，非金融資產 及負債，如經損益表以公平值 計量且其變化計入損益的持有 之股權於綜合損益表中確認為 公平值收益或虧損之一部份。 (c) 集團公司 功能貨幣與呈報貨幣不相同 的海外業務（全部均非高通脹 經濟的貨幣）的業績及財務狀 況，按以下方式換算為呈報貨 幣： (i) 每財務狀況表期末所呈 列資產及負債，均按報告 期末的收市匯率換算； 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.7 Foreign currency translation (continued) (b) Transactions and balances (continued) Foreign exchange gains and losses that relate to borrowings and financial liability at fair value through profit or loss are presented in the consolidated statement of profit or loss, within “finance costs, net”. All other foreign exchange gains and losses are presented in the consolidated statement of profit or loss on a net basis. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair values was determined. Translation differences on assets and liabilities carried at fair values are reported as part of the fair value gain or loss. For example, translation differences on non-monetary assets and liabilities such as equities held at fair value through profit or loss are recognised in the consolidated statement of profit or loss as part of the fair value gain or loss. (c) Group companies The results and financial position of foreign operations (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: (i) assets and liabilities for each statement of financial position presented are translated at the closing rate at the date of that end of the reporting period;