Annual Report 2007

Annual Report 2007 年報 81 3. Significant Accounting Policies (Continued) Leasing (Continued) The Group as lessee (Continued) Prepaid lease payments represent payments for leasehold interest in land in the PRC are stated at cost and released to profit or loss on a straight-line basis over the lease terms. Prepaid lease payments which are to be released in the next twelve months or less are classified as current assets. Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation of such borrowing costs ceases when the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. Foreign currencies In preparing the financial statements of each individual group entity, transactions in currencies other than the functional currency of that entity (foreign currencies) are recorded in the respective functional currency (i.e. the currency of the primary economic environment in which the entity operates) at the rates of exchanges prevailing on the dates of the transactions. At each balance sheet date, monetary items denominated in foreign currencies are retranslated at the rates prevailing on the balance sheet date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when the fair value was determined. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. Exchange differences arising on the settlement of monetary items, and on the translation of monetary items, are recognised in profit or loss in the period in which they arise. Exchange differences arising on the retranslation of non-monetary items carried at fair value are included in profit or loss for the period except for differences arising on the retranslation of non-monetary items in respect of which gains and losses are recognised directly in equity, in which cases, the exchange differences are also recognised directly in equity. 3. 主要會計政策（續） 租約（續） 本集團作為承租人（續） 預付租金指位於中國的土地租賃權益， 按成本入賬，並於租期內按直線法自損 益扣減。將於未來十二個月或少於十二 個月內扣減的預付租金列為流動資產。 借貸成本 與合資格資產的收購、建設或生產直接 相關的借貸成本撥作該等資產成本的 一部份。當資產大致可用於擬定用途或 出售，則不會再將相關借貸成本撥充成 本。有待用作支付合資格資產開支的特 定借貸臨時投資所得投資收入會自合資 格撥充成本的借貸成本扣減。 所有其他借貸成本於產生期間在損益確 認。 外幣 編製各集團實體之財務報表時，以該實 體功能貨幣以外貨幣（「外幣」）進行之交 易會按相關功能貨幣（即實體經營所在主 要經濟環境之貨幣）及於交易日期之匯率 入賬。於各結算日，以外幣計值之貨幣 項目以結算日之匯率重新換算。按公平 值列賬之外幣計值非貨幣項目按釐定公 平值當日匯率重新換算。以外幣按過往 成本計算之非貨幣項目不會重新換算。 結算貨幣項目及換算貨幣項目產生之匯 兌差額，於產生期間之損益確認。重新 換算按公平值列賬之非貨幣項目所產生 匯兌差額計入期內損益，惟損益於股權 直接確認之非貨幣項目重新換算所產生 匯兌差額亦於股權直接確認。