Page 113 - Demo

3. 綜合財務報表的編制基礎及主要會計政策 3.1 綜合財務報表的編制基礎
本綜合財務報表乃按照香港會計師公會頒佈之香港 財務報告準則以及香港《公司條例》編製，為編 制財務報表之目的，若合理預期該等資訊將影響主 要使用者所作之決策，則該等資訊被視為重大。此 外，綜合財務報表包括香港公司條例所要求的適用 披露。
本綜合財務報表是按歷史成本慣例編製，歷史成本 一般按交換貨物時所付出的代價之公平值釐定。
公允值是於計量日市場參與者於有秩序交易中出售 資產可收取或轉讓負債須支付之價格，而不論該價 格是否可使用其他估值方法直接可觀察或估計。於 估計資產或負債之公允值時，本集團會考慮市場參 與者於計量日對資產或負債定價時所考慮之資產或 負債特點。該等綜合財務報表中作計量及/或披露 用途之公允值乃按此基準釐定，惟於《香港財務報 告準則》第2號「以股份為基礎支付款項」範圍內 之以股份為基礎之付款交易、根據《香港財務報告 準則》第16號「租賃」核算之租賃交易及與公允值 類似但並非公允值之計量，如於《香港會計準則》 第2號「存貨」中之可變現淨值及於《香港會計準 則》第36號「資產減值」中之可使用價值。
此外，為財務報告目的，公平值計量方法可根據公 平值計量所用輸入資料的可觀察程度與其對公平值 計量之整體重要性，劃分為以下三個等級:
• 第一級輸入資料是實體可於計量日期取得的相 同資產或負債於活躍市場之報價(未經調整);
• 第二級輸入資料是可直接或間接為資產或負債 觀察所得之輸入數據，惟第一級所包括的報價 除外;以及
• 第三級輸入資料是資產或負債的不可透過觀察 所得之輸入資料。
3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES
3.1 Basis of preparation of consolidated financial statements
The consolidated financial statements have been prepared in accordance with HKFRSs issued by the HKICPA. For the purpose of preparation of the consolidated financial statements, information is considered material if such information is reasonably expected to influence decisions made by primary users. In addition, the financial statements include applicable disclosures required by the Hong Kong Companies Ordinance.
The consolidated financial statements have been prepared on the historical cost basis. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Group takes into account the characteristic of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in the consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of HKFRS 2 "Share-based Payment", leasing transactions that are accounted for in accordance with HKFRS 16 "Leases" ("HKFRS 16"), and measurements that have some similarities to fair value but are not fair value, such as net realisable value in HKAS 2 "Inventories" or value in use in HKAS 36 "Impairment of Assets".
In addition, for financial reporting purpose, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows:
• Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date;
• Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and
• Level 3 inputs are unobservable inputs for the asset or liability.
Financial Statements 財務報表 111