Annual Report 2008

Annual Report 2008 年報 85 2. 採納新訂及經修訂香港財務 報告準則（「香港財務報告準 則」）（續） 1 於二零零九年一月一日或其後開始之年度期間 生效，惟香港財務報告準則第 5 號之修訂於二 零零九年七月一日或之後開始之年度期間生效 2 於二零零九年一月一日或其後開始之年度期間 生效 3 於二零零九年七月一日或其後開始之年度期間 生效 4 於二零零九年六月三十日或其後結束之年度開 始生效 5 於二零零八年七月一日或其後開始之年度期間 生效 6 於二零零八年十月一日或其後開始之年度期間 生效 7 適用於二零零九年七月一日或其後之轉讓 採納香港財務報告準則第 3 號（經修訂）可能 影響收購日在二零零九年七月一日或之後開 始的首個年度報告期間開始時或之後的業務 合併會計法。香港會計準則第 27 號（經修訂） 將影響母公司在附屬公司內所有權權益改變 的會計處理。本公司董事預期應用其他新訂 及經修訂準則、修訂或詮釋將不會對本集團 之業績及財務狀況有重大影響。 3. 主要會計政策 綜合財務報表按歷史成本基準編製，惟按公 允值計算的若干金融工具除外，詳情見下文 所述會計政策。 綜合財務報表乃根據香港會計師公會頒佈之 香港財務報告準則編製。此外，綜合財務報 表載列香港聯合交易所有限公司上市規則及 香港公司條例規定之適用披露資料。 2. APPLICATION OF NEW AND REVISED HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) 1 Effective for annual periods beginning on or after 1 January 2009 except the amendments to HKFRS 5, effective for annual periods beginning on or after 1 July 2009 2 Effective for annual periods beginning on or after 1 January 2009 3 Effective for annual periods beginning on or after 1 July 2009 4 Effective for annual periods ending on or after 30 June 2009 5 Effective for annual periods beginning on or after 1 July 2008 6 Effective for annual periods beginning on or after 1 October 2008 7 Effective for transfers on or after 1 July 2009 The application of HKFRS 3 (Revised) may affect the accounting for business combination for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 July 2009. HKAS 27 (Revised) will affect the accounting treatment for changes in a parent’s ownership interest in a subsidiary. The directors of the Company anticipate that the application of the other new and revised standards, amendments or interpretations will have no material impact on the results and the financial position of the Group. 3. SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements have been prepared on the historical cost basis except for certain financial instruments which are measured at fair value, as explained in the accounting policies set out below. The consolidated financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards issued by the HKICPA. In addition, the consolidated financial statements include applicable disclosures required by the Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited and by the Hong Kong Companies Ordinance.