103 / 159
Annual Report 2016
二零一六年年報
101
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(p) Employee benefits (continued)
(iii) Provision for long service payments
Provision is made for potential long service payment obligations
that may arise upon cessation of employment of the Group’s
employees in the future, to the extent that there is a reasonable
probability that the amounts are likely to become payable.
Such provisions are made on a systematic basis, taking into
consideration the salary and years of service of the employees
who may qualify for such payments in the future based on their
past services rendered.
(q) 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. 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.
1
主要會計政策（續）
(p)
僱員福利（續）
(iii)
長期服務金撥備
本集團會就僱員於未來停止受僱而可能產生
的潛在長期服務金義務作出撥備，但以有合
理可能須予支付者為限。該等撥備乃根據未
來合資格收取長期服務金的僱員在過往提供
服務時的薪酬及服務年期，以有系統的方式
計算釐定。
(q)
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性資產及負債乃按
交易日的匯率折算。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。