Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 98 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 3. 主要會計政策（續） 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。於報告日 期結束時，以外幣計值之貨幣項目以當日之 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。 結算貨幣項目及重新換算貨幣項目產生之匯 兌差額，於產生期間確認為損益。 為說明綜合財務報表，本集團海外業務的資 產和負債用本集團採用的計值貨幣（即人民 幣）按報告期期末的即期匯率進行折算，海 外業務的收入和費用按一年的平均匯率折 算。若有任何匯兌差額產生，將於其他全面 收入中確認及於權益（換算儲備）內累計。該 等匯兌差額於海外業務遭處置期間於損益中 確認。 二零零五年一月一日或其後，商譽和收購海 外業務產生的可識別資產的公允值調整被視 為海外業務中的資產和負債，並且按報告期 期末之匯率換算。引起的匯兌差額計為換算 儲備。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) 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 the end of reporting date, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. 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 retranslation of monetary items, are recognised in profit or loss in the period in which they arise. For the purposes of presenting the consolidated financial statements, the assets and liabilities of the Group’s foreign operations are translated into the presentation currency of the Group (i.e. Renminbi) at the rate of exchange prevailing at the end of the reporting period, and their income and expenses are translated at the average exchange rates for the year. Exchange differences arising, if any, are recognised in other comprehensive income and accumulated in equity (the translation reserve). Such exchange differences are recognised in profit or loss in the period in which the foreign operation is disposed of. Goodwill and fair value adjustments on identifiable assets acquired arising on an acquisition of a foreign operation on or after 1 January 2005 are treated as assets and liabilities of that foreign operation and retranslated at the rate of exchange prevailing at the end of the reporting period. Exchange differences arising are recognised in the translation reserve.