Annual Report 2022

141 年報 2022 ANNUAL REPORT 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） (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； (ii) 各全面收益表之收入及 支出，按平均匯率換 算，惟此平均值並非該 等交易日期當時匯率具 累積效果之合理約數除 外。在此情況下，收入 及開支於交易日期換 算；及 (iii) 所得出之所有匯兌差額 會在其他全面收益中確 認。 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 差額於損益重新歸類為出售 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 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.6 Foreign currency translation (continued) (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; (ii) income and expenses for each statement of comprehensive income are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the rate on the dates of the transactions); and (iii) all resulting currency translation differences are recognised in other comprehensive income. On consolidation, exchange differences arising from the translation of any net investment in foreign entities, and of borrowings, are recognised in other comprehensive income. When a foreign operation is sold or any borrowings forming part of the net investment are repaid, the associated exchange differences are reclassified to 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.