Haier 2010 Annual Report Download - page 119

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
Annual Report 2010 二零一零年年報 117
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
statement of financial position, 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 RMB, which is the Group’s
presentation currency. The functional currency of the Company is the
Hong Kong dollar while RMB is used as the presentation currency of
the financial statements of the Company for the purpose of aligning
with the presentation currency of the Group. 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 recorded by the
entities in the Group are initially recorded using their respective
functional currency rates ruling at the dates of the transactions.
Monetary assets and liabilities denominated in foreign currencies
are retranslated at the functional currency rates of exchange ruling
at the end of the reporting period. 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 the subsidiaries not established in
the PRC are currencies other than the RMB. As at the end of
the reporting period, the assets and liabilities of these entities
are translated into the presentation currency of the Company at
exchange rates ruling at the end of the reporting period and their
income statements are translated into RMB at the weighted average
exchange rates for the year.
2.4 主要會計政策概要 （續）
股息
董事擬派之末期股息於財務狀況表之權益部
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
此等財務報表以本集團之呈報貨幣人民幣呈
列。本公司之功能貨幣為港元，惟本公司之財
務報表以人民幣呈列，以便與本集團之呈報貨
幣一致。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。本集團實體錄得之外幣交易首先
按彼等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報告期末
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。
並非於中國成立之附屬公司之功能貨幣為人民
幣以外之貨幣。於報告期末，該等實體之資產
及負債按報告期末之匯率換算為本公司之呈列
貨幣，而其收益表按年內之加權平均匯率換算
為人民幣。