Haier 2006 Annual Report Download - page 82

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Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
3.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
(Cont’d)
Dividends
Final dividends proposed by the directors are classified as a
separate allocation of retained profits within the equity section
of the balance sheet, until they have been approved by the
shareholders in a general meeting. When these dividends have
been approved by the shareholders and declared, they are
recognised as a liability.
Interim dividends are simultaneously proposed and declared,
because the Company’s bye-laws grant the directors the
authority to declare interim dividends. Consequently, interim
dividends are recognised immediately as a liability when they
are proposed and declared.
Foreign currencies
These financial statements are presented in Hong Kong
dollars, which is the Company’s functional and presentation
currency. Each entity in the Group determines its own
functional currency and items included in the financial
statements of each entity are measured using that functional
currency. Foreign currency transactions are initially recorded
using the functional currency rates ruling at the date of the
transactions. Monetary assets and liabilities denominated in
foreign currencies are retranslated at the functional currency
rate of exchange ruling at the balance sheet date. All
differences are taken to the income statement. Non-monetary
items that are measured in terms of historical cost in a foreign
currency are translated using the exchange rates at the dates
of the initial transactions. Non-monetary items measured at
fair value in a foreign currency are translated using the
exchange rates at the date when the fair value was
determined.
The functional currencies of Mainland China subsidiaries are
currencies other than the Hong Kong dollar. As at the balance
sheet date, the assets and liabilities of these entities are
translated into the presentation currency of the Company at
exchange rates ruling at the balance sheet date and, their
income statements are translated into Hong Kong dollars at
the weighted average exchange rates for the year. The
resulting exchange differences are included in the exchange
fluctuation reserve. On disposal of a foreign entity, the deferred
cumulative amount recognised in equity relating to that
particular foreign operation is recognised in the income
statement.
3.4 主要會計政策概要
（續）
股息
董事擬派之末期股息於資產負債表之權
益部分，分開列為保留盈利分配，直至
該等股息獲股東於股東大會批准。當該
等股息獲股東批准及宣派時，即確認為
負債。
中期股息乃同時建議及宣派，原因是本
公司之公司細則授權董事宣派中期股
息。因此，中期股息乃於建議及宣派時
即時確認為負債。
外幣
此等財務報表以本公司之功能及呈報貨
幣港元呈列。本集團屬下各實體自行決
定本身之功能貨幣，而各實體之財務報
表所包括項目按功能貨幣計量。外幣交
易首先按各自之交易日期適用之功能貨
幣匯率入賬。以外幣計值之貨幣資產及
負債按結算日適用之功能貨幣匯率換
算。所有匯兌差額於收益表處理。以外
幣歷史成本計量之非貨幣項目按原訂交
易日期之匯率換算，而按公平值計量之
非貨幣項目則按釐定公平值當日之匯率
換算。
若干中國內地附屬公司之功能貨幣並非
港元。於結算日，該等實體之資產及負
債按結算日之匯率換算為本公司之呈列
貨幣，而收益表按年內之加權平均匯率
換算為港元。所產生之匯兌差額計入外
匯波動儲備。出售海外實體時，有關特
定海外業務於權益確認之遞延累計數額
將於收益表確認。