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二零一七年年報
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）
(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。
1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s
(Continued)
(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.