Interim Report 2008

Interim Report 2008 中期報告 07 Notes to the Unaudited Condensed Consolidated Financial Statements 未經審核簡明綜合財 務報表附註 A. Basis of Presentation The condensed consolidated financial statements have been prepared in accordance with the applicable disclosure requirements of Appendix 16 to the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) and with Hong Kong Accounting Standard (“HKAS”) 34 “Interim Financial Reporting”. B. Significant Accounting Policies The condensed consolidated financial statements have been prepared on the historical cost basis except for certain financial instruments which are measured at fair value. The accounting policies adopted in the condensed consolidated financial statements are consistent with those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2007. In the current interim period, the Group has applied, for the first time, new interpretations (“new HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”), which are effective for the Group’s financial year beginning on 1 January 2008. The adoption of these new HKFPSs had no material effect on the results or financial position of the Group for the current or prior accounting periods. Accordingly, no prior period adjustment has been recognized. The Group has not early applied the following new and revised standards, amendments or interpretation that have been issued but are not yet effective. A. 編製基準 此簡明綜合財務報表乃根據香港聯合交 易所有限公司（「聯交所」）證券上市規 則附錄 16 和香港會計準則（「香港會計準 則」）第 34 號「中期財務報告」的適用披露 規定所編製。 B. 主要會計政策 此簡明綜合財務報表乃按歷史成本基準 編製，惟按公平值計算的若干金融工具 除外。 此簡明綜合財務報表所採用的會計政策 與本集團截至二零零七年十二月三十一 日止年度所編製之年度財務報表所採用 者一致。 在此中期期間，本集團第一次採用香港 會計師公會所頒佈自本集團於二零零八 年一月一日開始的財政年度生效的新詮 釋（「新香港財務報告準則」）。 這些新香港財務報告準則的採用對於本 集團現在和過往會計期間之業績及財政 狀況不會構成重大的影響。因此，沒有 作出過往期間調整。 本集團並無提早採用下列已頒佈但尚未 生效的新訂及經修訂準則、修訂或詮釋。