貿易通2018年年報

147 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (r) 外幣換算 年內的外幣交易按交易當日的匯率 換算。以外幣計值的貨幣資產及負 債均按報告期末的匯率換算。匯兌 盈虧於損益表內確認。 以歷史成本計算的外匯非貨幣資產 及負債乃按交易日的匯率折算。交 易日期為本集團初步確認該等非貨 幣資產或負債的日期。以公允價值 列賬的外匯非貨幣資產及負債乃以 計量公允價值日期的匯率換算。 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，由權益重新分類至損益表 核算。 1 Significant accounting policies (Continued) (r) Translation of foreign currencies Foreign currency transactions during the year are translated at the foreign exchange rates ruling at the transaction dates. Monetary assets and liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the end of the reporting period. Exchange gains and losses are recognised in profit or loss. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the foreign exchange rates ruling at the transaction dates. The transaction date is the date on which the Group initially recognises such non-monetary assets or liabilities. Non- monetary assets and liabilities denominated in foreign currencies that are stated at fair value are translated using the foreign exchange rates ruling at the dates the fair value was measured. 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.