Finance leases represent those leases under which substantially all the risks and rewards of ownership of the leased assets are transferred to the Group.

财务契约指租出资产持有权之大部份风险及回报皆根据该等契约拨归本集团之契约。

属类：应用文体-企业文书-公司财务报告

Machinery and equipment held under finance leases are initially recorded at the present value of the minimum payments at the inception of the leases, with equivalent liabilities categorized as appropriate under current or non-current liabilities.

由财务契约持有之机器及设备乃于契约生效时,按最低付款额之现值初步记录入账,而等额负债则列为流动或非流动负债。

属类：应用文体-企业文书-公司财务报告

Interest expense, which represents the difference between the minimum payments at the inception of the finance leases and the corresponding fair value of the assets acquired, is allocated to accounting periods over the period of the relevant leases to produce a constant rate of charge on the outstanding balances.

利息支出指订立财务契约时之最低付款额与相应购入之资产之公平价值之差价，按有关契约期拨入各有关会计期间，以使未偿还结余之财务支出率得以固定。

属类：应用文体-企业文书-公司财务报告

Operating leases represent those leases under which substantially all the risks and rewards of ownership of the leased assets remain with the lessors.

营业契约乃租赁资产拥有权之大部份风险及回报皆依据该等租约属出租人所有及由出租人承担之契约。

属类：应用文体-企业文书-公司财务报告

Rental payments under operating leases are charged to the income statement on a straight-line basis over the period of the relevant leases.

营业契约之租金支出均按有关契约年期以直线法自收益表中扣除。

属类：应用文体-企业文书-公司财务报告

For the purpose of the consolidated cash flow statement, cash equivalents represent short-term highly liquid investments which are readily convertible into known amounts of cash and which were within three months of maturity when acquired, less advances from banks repayable within three months from the date of the advance.

就综合现金流动表而言，现金等价物代表年期短期而变现能力高之投资，减去由提供垫款之日起须于三个月内偿还之银行垫款。该等投资可随时兑换为已知金额之现金，并于取得后三个月内到期。

属类：应用文体-企业文书-公司财务报告

Post-year-end events that provide additional information about financial position at the balance sheet date or those that indicate the going concern assumption is not appropriate (“adjusting events”)are reflected in the financial statements.

于结算日提供财政状况额外资料或显示可持续经营之假设并不适当的结算后事项("调整项目")须在财务报表中反映。

属类：应用文体-企业文书-公司财务报告

Post-year-end events that are not adjusting events are disclosed in the notes when material.

结算日后事项中的非调整项目如属重大,将在附注中披露。

属类：应用文体-企业文书-公司财务报告

Individual companies within the Group maintain their books and records in the primary currencies of their respective operations (“functional currencies”).

本集团属下个别公司之账目及记录以其所在国家之主要货币("记账货币")入账。

属类：应用文体-企业文书-公司财务报告

In the accounts of the individual companies, transactions in other currencies during the year are translated into the respective functional currencies at the applicable rates of exchange prevailing at the time of the transactions

在个别公司之账目,年内以其他货币结算之交易按于交易时之适用率折算为有关之记账货币。

属类：应用文体-企业文书-公司财务报告

Monetary assets and liabilities denominated in other currencies are translated into the respective functional currencies at the applicable rates of exchange in effect at the balance sheet date.

以其它货币结算之货币资产及负债按于结算日之适用.率折算为有关之记账货币。

属类：应用文体-企业文书-公司财务报告

Exchange gains or losses are dealt with in the income statements of the individual companies.

兑收益或亏损于个别公司之收益表中加以处理。

属类：应用文体-企业文书-公司财务报告

The Group prepares consolidated financial statements in Hong Kong dollars.

本集团之综合财务报表以港币编制。

属类：应用文体-企业文书-公司财务报告

Exchange differences arising from such translations are dealt with as movements of cumulative translation adjustments.

折算所产生兑差额均当作累积.兑调整中之变动加以处理。

属类：应用文体-企业文书-公司财务报告

The preparation of financial statements in conformity with generally accepted accounting principles in Hong Kong requires management to make estimates and assumptions that affect certain reported amounts and disclosures.

按照香港公认的会计原则编制的财务报表需要管理层作出估计及假设。此等估计及假设会影响某些已报告数字及披露。

属类：应用文体-企业文书-公司财务报告

Accordingly, actual results could differ from those estimates.

因此,实际结果跟此等估计可能有差异。

属类：应用文体-企业文书-公司财务报告

Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions.

有关连人士乃指其中一方可直接或间接控制另一方或对另一方之财务及业务决策行使重大影响力。

属类：应用文体-企业文书-公司财务报告

For the purpose of consolidation, assets and liabilities of subsidiaries with functional currencies other than Hong Kong dollars are translated into Hong Kong dollars at the applicable rates of exchange in effect at the balance sheet date; Income and expense items are translated at the average applicable rates of exchange prevailing during the year.

综合账目时，附属公司以港币以外作为记账货币之所有资产及负债按于结算日之适用.率折算为港币，而以港币以外之货币列帐之所有收支项目按年内平均适用.率折算为港币。

属类：应用文体-企业文书-公司财务报告

The outstanding balances with related companies are unsecured, non-interest bearing and repayable on demand.

此等与关联公司之款项为无抵押,免息并凭通知随时偿还。

属类：应用文体-企业文书-公司财务报告

The executive directors are entitled to a discretionary bonus.

本公司执行董事可获自由决定之红利。

属类：应用文体-企业文书-公司财务报告