香港證券及投資學會年報2024

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） 2 Material accounting policies (continued) (f) Translation of foreign currency transactions (continued) 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. (g) Leased assets At inception of a contract, the Group assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control is conveyed where the customer has both the right to direct the use of the identified asset and to obtain substantially all of the economic benefits from that use. Where the contract contains lease component(s) and non- lease component(s), the Group has elected not to separate non- lease components and accounts for each lease component and any associated non-lease components as a single lease component for all leases. At the lease commencement date, the Group recognises a right-of-use asset and a lease liability, except for short- term leases that have a lease term of 12 months or less and leases of low-value assets. When the Group enters into a lease in respect of a low-value asset, the Group decides whether to capitalise the lease on a lease-by-lease basis. The lease payments associated with those leases which are not capitalised are recognised as an expense on a systematic basis over the lease term. 2 主要會計政策 （續） (f) 外幣換算 （續） 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。 (g) 租賃資產 本集團於合約開始時對合約進行評 估，確定該合約是否為一項租賃或 者包含一項租賃。倘在一段時間 內，合約為換取對價而讓渡一項可 識別資產使用的控制權，則該合約 為一項租賃或包含一項租賃。若客 戶不但擁有主導被識別資產使用的 權利，還有權獲得使用被識別資產 所產生的幾乎全部經濟利益，則資 產的使用權發生讓渡。 對於所有租賃，若合約同時包含租 賃組成部分和非租賃組成部分，本 集團選擇不拆分非租賃組成部分， 而將各個租賃組成部分和與其相關 的非租賃組成部分作為單一的租賃 組成部分進行會計處理。 本集團於租賃開始日確認使用權資 產和租賃負債，惟租賃期為 12 個月 或以下的短期租賃及低價值資產租 賃除外。當本集團就一項低價值資 產訂立了一項租賃安排，本集團以 每一項租賃為基礎決定是否將該租 賃予以資本化。與未進行資本化的 租賃相關的租賃付款額於整個租賃 期內系統地確認為費用。 HKSI Institute Annual Report 2024 70