HKSI Institute AR2019

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 90 Hong Kong Securities and Investment Institute Annual Report 2019 2 Significant accounting policies (Continued) (f) Translation of foreign currency transactions 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. 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 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. 2 主要會計政策 （續） (f) 外弊換算 年內的外幣交易按交易日的外幣 匯率換算。以外幣為單位的貨幣 資產與負債則按於報告期末的外 幣匯率換算。 以歷史成本計量的外幣非貨幣資 產與負債是按交易日的外幣匯率 換算。以外幣為單位並以公允價 值列賬的非貨幣資產與負債按計 量公允價值當日的外幣匯率換算。 境外經營的業績按與交易日的外 幣匯率相若的匯率換算為港幣。 財務狀況表項目則按於報告期末 的收市外幣匯率換算為港幣。所 產生的匯兌差額在其他全面收益 中確認，並在權益中的匯兌儲備 分開累計。 當確認處置境外經營所產生的損 益時，與該境外經營有關的累計 匯兌差額會由權益重新分類為損 益。