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89
Haier Electronics Group Co., Ltd. Annual Report 2007
海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
2.4 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.
2.4 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。