Haier 2008 Annual Report Download - page 82

Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
80
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
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 dates 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 dates. 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 dates 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.
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，分開列為保留溢利分配，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。
若干中國大陸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。
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