Interim Report 2009

7 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2009 簡明綜合 財務報表附註 截至二零零九年六月三十日止六個月 Interim Report 2009 中期報告 1. 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 and with Hong Kong Accounting Standard 34 (“HKAS 34”) Interim Financial Reporting. 2. SIGNIFICANT ACCOUNTING POLICIES The condensed consolidated financial statements have been prepared under the historical cost convention, except for certain financial instruments that are measured at fair values. The accounting policies used 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 2008. In the current interim period, the Group has applied, for the first time, a number of new and revised standards, amendments and interpretations (“new or revised 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 2009. HKAS 1 (Revised 2007) has introduced a number of terminology changes, including revised titles for the condensed consolidated financial statements, and has resulted in a number of changes in presentation and disclosure. HKFRS 8 is a disclosure Standard that requires the identification of operating segments to be performed on the same basis as financial information that is reported internally for the purpose of allocating resources between segments and assessing their performance. The predecessor Standard, HKAS 14 Segment Reporting , required the identification of two sets of segments (business and geographical) using a risks and returns approach. In the past, the Group’s primary reporting format was business segments. The application of HKFRS 8 has not resulted in a redesignation of the Group’s reportable segments as compared with the primary reportable segments determined in accordance with HKAS 14 (see note 3). The adoption of the new and revised HKFRSs has had no material effect on the reported results and financial position of the Group for the current or prior accounting periods. Accordingly, no prior period adjustment has been recognised. 1. 編製基準 此簡明綜合財務報表乃根據香港聯合交易 所有限公司證券上市規則附錄 16 和香港會 計準則第 34 號（「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。 2. 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，惟按公允值計算的若干金融工具除外。 簡明綜合財務報表採用的會計政策與編製 本集團截至二零零八年十二月三十一日止 年度的年度財務報表所採納者一致。 於本中期期間，本集團首次應用香港會計 師公會（「香港會計師公會」）頒佈的多項 新訂及經修訂準則、修改及詮釋（「新訂或 經修訂香港財務報告準則」），該等準則於 二零零九年一月一日開始的本集團財政年 度生效。 香港會計準則第 1 號（二零零七年經修訂） 引入多項詞彙變動（包括修訂簡明綜合財 務報表之標題）並導致多項呈列及披露方 式變更。香港財務報告準則第 8 號乃一項 披露準則，要求按財務資料對各分類的分 配資源和表現評估進行的內部報告的相同 基礎區分營運分類。過往準則香港會計準 則第 14 號 分部呈報 則要求以風險和回報 方式分辨兩組分部 ( 業務及地區分部 ) 。過 往，本集團的主要報告形式為業務分部。 相較根據香港會計準則第 14 號確定的主 要報告分部，應用香港財務報告準則第 8 號並無導致本集團的報告分部需重新指定 （見附註 3 ）。採納新訂及經修訂香港財務 報告準則對本集團本期或過往會計期間已 報告的業績或財務狀況並無重大影響。故 此，毋須確認前期調整。