Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 134 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.6 外幣換算 （續） (b) 交易及結餘 外幣交易按交易當日適用之匯 率或重新計量項目之估值換算 為功能貨幣。因結算交易及按 年末匯率換算以外幣列值的貨 幣資產及負債產生的外匯收益 及虧損均於綜合損益表確認。 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。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.6 Foreign currency translation (continued) (b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at the year-end exchange rates of monetary assets and liabilities denominated in foreign currencies at year-end exchange rates are recognised in the consolidated statement of profit or loss. 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 value 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.