Annual Report 2008

Annual Report 2008 年報 91 3. 主要會計政策（續） 外幣（續） 為說明綜合財務報表，本集團海外業務的資 產和負債用本集團採用的計值貨幣（即人民 幣）在結算日的即期匯率進行折算，海外業 務的收入和費用按一年的平均匯率折算 . 若有 任何匯兌差異產生，將視為淨資產的一個單 獨部分（轉換儲備）確認。當海外業務遭處置 時，這種匯兌差異應計入當期的利潤或虧損。 二零零五年一月一日或其後，商譽和收購海 外業務產生的可識認資產及負債的公允價值 調整被視為海外業務中的資產和負債，並且 按結算日之匯率換算。引起的匯況差異計為 轉換儲備。 政府補助金 政府補助金於相關成本所涉期間確認為收 入。與折舊資產有關的補助作為遞延收入並 且在資產相關的使用年限裡進行攤銷計入利 潤。與費用有關的補助，同一時期在合併利 潤表中確認為當期費用並且單獨列入「其他 收入」。 退休福利成本 界定供款的退休福利計劃供款於僱員提供服 務而有權獲得供款時列為開支。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Foreign currencies (Continued) For the purposes of presenting the consolidated financial statements, the assets and liabilities of the Group’s foreign operations are translated into the presentation currency of the Group (i.e. Renminbi) at the rate of exchange prevailing at the balance sheet date, and their income and expenses are translated at the average exchange rates for the year. Exchange differences arising, if any, are recognised as a separate component of equity (the translation reserve). Such exchange differences are recognised in profit or loss in the period in which the foreign operation is disposed of. Goodwill and fair value adjustments on identifiable assets and liabilities acquired arising on an acquisition of a foreign operation on or after 1 January 2005 are treated as assets and liabilities of that foreign operation and retranslated at the rate of exchange prevailing at the balance sheet date. Exchange differences arising are recognised in the translation reserve. Government grants Government grants are recognised as income over the periods necessary to match them with the related costs. Grants related to depreciable assets are presented as deferred income and are released to income over the useful lives of the assets. Grants related to expense items are recognised in the same period as those expenses are charged in the consolidated income statement and are reported separately as “other income”. Retirement benefit costs Payments to defined contribution retirement benefit schemes are charged as an expense when employees have rendered service entitling them to the contributions.