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Annual Report 2015
二零一五年年報
83
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(q) Translation of foreign currencies (continued)
The results of foreign operations are translated into Hong Kong
dollars at the exchange rates approximating the foreign exchange
rates ruling at the dates of the transactions. Statement of financial
position items, including goodwill arising on consolidation of foreign
operations acquired on or after 1 January 2005, are translated
into Hong Kong dollars at the closing foreign exchange rates at the
end of the reporting period. The resulting exchange differences
are recognised in other comprehensive income and accumulated
separately in equity in the exchange reserve.
On disposal of a foreign operation, the cumulative amount of the
exchange differences relating to that foreign operation is reclassified
from equity to profit or loss when the profit or loss on disposal is
recognised.
(r) Related parties
For the purposes of these financial statements, parties are
considered to be related to the Group if:
(a) A person, or a close member of that person’s family, is related
to the Group if that person:
(i) has control or joint control over the Group;
(ii) has significant influence over the Group; or
(iii) is a member of the key management personnel of the
Group or the Group’s parent.
(b) An entity is related to the Group if any of the following
conditions applies:
(i) The entity and the Group are members of the same group
(which means that each parent, subsidiary and fellow
subsidiary is related to the others).
(ii) One entity is an associate or joint venture of the other
entity (or an associate or joint venture of a member of a
group of which the other entity is a member).
(iii) Both entities are joint ventures of the same third party.
(iv) One entity is a joint venture of a third entity and the other
entity is an associate of the third entity.
1
主要會計政策（續）
(q)
外幣換算（續）
外國業務的業績乃按交易日的概約匯率換算為港
幣。財務狀況表項目（包括因合併二零零五年一月
一日或之後購入的外國業務的賬目所產生的商譽）
則按報告期末的收市匯率換算為港幣。匯兌差額
於其他全面收益中確認，並單項累計呈列於權益
中的滙兌儲備。
於出售外國業務時，與該外國業務有關的累計匯
兌差額將於確認出售盈虧時，由權益轉至損益表
核算。
(r)
關聯人士
就此等財務報表而言，在下列情況下，有關人士
會被視為本集團的關聯人士：
(a)
某人士或其近親家庭成員為與本集團有關
聯，如該人士：
(i)
擁有本集團之控制權或共同控制權；
(ii)
對本集團有重大影響力；或
(iii)
為本集團或本集團母公司的主要管理人
員。
(b)
如符合下列任何條件，則某實體為與本集團
有關聯：
(i)
該實體及本集團為同一集團的成員公司
（即各母公司、附屬公司及同系附屬公
司為互相關聯）。
(ii)
一個實體為另一實體的聯營公司或合營
企業（或另一實體為成員公司的集團旗
下成員公司的聯營公司或合營企業）。
(iii)
兩個實體均為相同第三方的合營企業。
(iv)
一個實體為第三方實體的合營企業，而
另一實體為該第三方實體的聯營公司。