主要的會(huì)計(jì)政策翻譯-中英對(duì)照
財(cái)務(wù)擔(dān)保
在通常業(yè)務(wù)運(yùn)行中，集團(tuán)提供財(cái)務(wù)擔(dān)保，由信用證、擔(dān)保和承兌組成。如果在其它債務(wù)中，收益的保險(xiǎn)費(fèi)用，財(cái)務(wù)擔(dān)保必須在合并財(cái)務(wù)報(bào)表中，以公平值初次確認(rèn)。收益的保險(xiǎn)費(fèi)用必須在損益表中的凈值和傭金項(xiàng)，在擔(dān)保期限內(nèi)，以下劃線(xiàn)標(biāo)出。擔(dān)保債務(wù)可以隨后以減去分期償還進(jìn)行初次計(jì)算。在擔(dān)保條件下賬務(wù)，可按照應(yīng)付款進(jìn)行計(jì)算。預(yù)期支付的現(xiàn)值扣減分期償還的保險(xiǎn)費(fèi)用，在合并的損益表中入賬。
租賃資產(chǎn)
代表當(dāng)期資產(chǎn)的凈投資額，并不等同或包含資產(chǎn)經(jīng)濟(jì)活動(dòng)中的主要部分；本租約為承租人提供購(gòu)買(mǎi)選擇，以資產(chǎn)相當(dāng)?shù)墓街岛洼^期望稍低的公平值執(zhí)行，在執(zhí)行這樣的選擇時(shí)，租賃資產(chǎn)等于租約里未償付凈投資中說(shuō)明的金額。
可提供的銷(xiāo)售投資
除非公平值無(wú)法進(jìn)行可靠確定，投資的費(fèi)用必須初次認(rèn)可 (包括購(gòu)置資產(chǎn)的交易費(fèi)用)，然后重新對(duì)公平值進(jìn)行計(jì)算。公平值的變更必須在公平值儲(chǔ)備中的標(biāo)明，直到投資已經(jīng)出售、催收或處理，或者確定為不良投資。在合并收益表的投資收益項(xiàng)中，列出公平值儲(chǔ)備的累積損益。
（聯(lián)合）公司的投資
（聯(lián)合）公司是集團(tuán)對(duì)其施加重要影響的公司。對(duì)（聯(lián)合）公司的投資可以用權(quán)益會(huì)計(jì)法進(jìn)行解釋。（聯(lián)合）公司對(duì)再次出售擁有全部所有權(quán)，必須說(shuō)明IFRS 5再次出售的非本期資產(chǎn)。
根據(jù)權(quán)益法，對(duì)投資（聯(lián)合）公司的費(fèi)用的進(jìn)行初次認(rèn)可，對(duì)收購(gòu)后（聯(lián)合）公司實(shí)體兌換的股票進(jìn)行調(diào)整。（聯(lián)合）公司的信譽(yù)包括投資的賬面金額并且不允許進(jìn)行分期償還。集團(tuán)對(duì)合并收益表中股份的利潤(rùn)或者（聯(lián)合）公司虧損總額進(jìn)行認(rèn)可，期限為從合約有效開(kāi)始之日起，到有效截止日期。（聯(lián)合）公司收取的配額必須從投資的賬面金額中減除。由于（聯(lián)合）公司發(fā)生的變化，調(diào)整的賬面金額有必要更改集團(tuán)在（聯(lián)合）公司中的股份。集團(tuán)公司股份的變化可以從公司、公平值儲(chǔ)備或外匯交易儲(chǔ)備直接進(jìn)行認(rèn)可。
（聯(lián)合）公司交易上未實(shí)現(xiàn)的收益，不得超過(guò)（聯(lián)合）公司在集團(tuán)的股份。未實(shí)現(xiàn)的損失也必須對(duì)銷(xiāo)，除非交易提供有轉(zhuǎn)讓資產(chǎn)方面虧損的證據(jù)。當(dāng)資產(chǎn)已經(jīng)有虧損的跡象時(shí)，對(duì)（聯(lián)合）公司投資的虧損進(jìn)行評(píng)價(jià)；或虧損在上年度已經(jīng)認(rèn)可，不復(fù)存在。
在銀行報(bào)告日期，或不早于銀行報(bào)告日期三個(gè)月，依據(jù)通用的財(cái)務(wù)政策，準(zhǔn)備（聯(lián)合）公司的財(cái)務(wù)報(bào)表。如有可能，對(duì)重大交易或者其它（聯(lián)合）公司報(bào)告日期和銀行規(guī)定報(bào)告日期之間發(fā)生的事件進(jìn)行調(diào)整。
貿(mào)易特性
貿(mào)易特性以個(gè)別基準(zhǔn)，按照較低的費(fèi)用或者市價(jià)確定。
投資特性
投資特性的初次記錄包括（聯(lián)合）公司交易費(fèi)用。在直線(xiàn)基準(zhǔn)上提供貶值數(shù)據(jù)，評(píng)估全部租賃特性的使用年限，而不是永久業(yè)權(quán)土地不受限制的使用年限。
SIGNIFICANT ACCOUNTING POLICIES (continued)
Financial guarantees
In the ordinary course of business, the group gives financial guarantees, consisting of letters of credit, guarantees and acceptances. Financial guarantees are initially recognized in the consolidated financial statements at fair value, being the premium received, in other liabilities. The premium received is recognized in the statement of income in ‘net fees and commissions’ on a straight line basis over the life of the guarantee. The guarantee liability is subsequently carried at initial measurement less amortisation. When a payment under the guarantee is likely to become payable, the present value of thes less the unamortised premium, is charged to the consolidated income statement.
Leased assets
This represents net investment in assets leased for periods which either approximate or cover a major part of the economic lives of such assets. The lease agreements provide a purchase option to lessees at a price equal or expected to be equal or lower than fair value of such assets at the time when such option is exercised.
Leased assets are stated at amounts equal to the net investment outstanding in the leases.
Available for sale investments
Investments are initially recognised at cost (including transaction costs associated with the acquisition of the investment) and are subsequently remeasured to fair value unless fair value cannot be reliably determined. Changes in fair value are reported in the fair value reserve until the investment is sold, collected or otherwise disposed off, or the investment is determined to be impaired, at which time the cumulative gain or loss previously included within the fair value reserve is included within investment income in the consolidated income statement.
Investments in associates
An associate is an entity over which the group exerts significant influence. Investments in associates are accounted for under the equity method of accounting. Where an associate is acquired and held exclusively for resale, it is accounted for as a non-current asset held for resale under IFRS 5.
Under the equity method, the investment in associate is initially recognized at cost and adjusted thereafter for the post-acquisition change in the group’s share of the associate’s equity. Goodwill relating to an associate is included in the carrying amount of the investment and is not amortised. The group recognizes in the consolidated income statement its share of the total recognized profit or loss of the associate from the date that influence effectively commenced until the date that it effectively ceases. Distributions received from the associate reduce the carrying amount of the investment. Adjustments to the carrying amount may also be necessary for changes in the group’s share in the associate arising from changes in the associate’s equity. The group’s share of those changes is recognized directly in equity, fair value reserve or foreign exchange translation reserve as appropriate.
Unrealized gains on transactions with associate are eliminated to the extent of the group’s share in the associate. Unrealized losses are also eliminated unless the transaction provides evidence of impairment in the asset transferred. An assessment for impairment of investments in associates is performed when there is an indication that the asset has been impaired, or that impairment losses recognized in prior years no longer exist.
2013.5.29