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1、71Annual Report 2004 China Resources Logic Limited截至二零零四年十二月三十一日止年度 For the year ended 31st December, 2004財 務 報 表 附 註Notes to the Financial Statements1.GENERALThe Company is a listed public company incorporated inBermuda as an exempted company with limited liability andits shares are listed on The S
2、tock Exchange of Hong KongLimited (the “Stock Exchange”). Its ultimate holding companyis China Resources National Corp., a company established inthe Peoples Republic of China, excluding Hong Kong (the“Mainland China”).The Company is an investment holding company. The activitiesof its principal subsi
3、diaries are set out in note 37.2.ADOPTION OF HONG KONG FINANCIAL REPORTING STANDARDIn the current year, the Group has early adopted a new HongKong Accounting Standard (“HKAS”) 40 “Investment Property”issued by the Hong Kong Institute of Certified PublicAccountants (“HKICPA”) in advance of the effect
4、ive date asstipulated in HKAS 40.The adoption of HKAS 40 has resulted in the following changeto the Groups accounting policy, but has had no significanteffect on the result for the current or prior accounting periods.Accordingly, no prior year adjustment has been required.HKAS 40Investment PropertyI
5、n previous years, investment properties was stated at theiropen market value based on valuations at the balance sheetdate. HKAS 40 introduces both cost model and fair value modelfor the measurement of investment property. The Group haselected to apply the cost model in measuring its investmentproper
6、ties and, accordingly, the investment properties of theGroup are now stated at cost less depreciation and impairment,if any. The adoption of HKAS 40 has resulted in an additionaldepreciation of HK$2,317,000 in the current year.The Group has commenced considering the potential impactof other new Hong
7、 Kong Financial Reporting Standards(“HKFRSs”) to be effective in 2005 but is not yet in a positionto determine whether these HKFRSs would have a significantimpact on how its results of operations and financial positionare prepared and presented. These HKFRSs may result inchanges in the future as to
8、how the results and financial positionare prepared and presented.1.一般資料本公司為一家於百慕達註冊成立的獲豁免公眾上市有限公司，其股份於香港聯合交易所有限公司 （ 聯交所 ） 上市，其最終控股公司為中國華潤總公司，該公司為一家於中華人民共和國 （ 中國內地 ，不包括香港） 成立的公司。本公司為一家投資控股公司，其主要附屬公司的業務載於附註37。2.採納香港財務報告準則年內，本集團提前採納由香港會計師公會（ 香港會計師公會 ） 頒佈之香港會計準則 （ 香港會計準則 ） 第40號 投資物業 ，並於香港會計準則第40號所訂生效日期前
9、採納。採納香港會計準則第40號導致本集團會計政策出現以下變動，惟並未對現時或過往會計期間之業績構成重大影響，因此毋須作出過往年度調整。香港會計準則第40號投資物業於過往年度，投資物業乃根據於結算日的估值按公開市值列賬。香港會計準則第40號於計算投資物業方面引入成本模式及公平價值模式。本集團選擇採用成本模式計算其投資物業，因此現時本集團投資物業乃按成本減折舊及減值(如有)列賬 。採納香港會計準則第40號導致本年度出現額外折舊2,317,000港元。本集團已開始考慮其他新香港財務報告準則 （ 香港財務報告準則 ） 可能帶來的影響，但目前未能決定此等香港財務報告準則是否會對經營業績及財政狀況的編製及
10、呈報方式產生重大影響。此等香港財務報告準則在日後可能會改變業績及財政狀況的編製及呈報方式。72Annual Report 2004 China Resources Logic Limited截至二零零四年十二月三十一日止年度 For the year ended 31st December, 2004財 務 報 表 附 註Notes to the Financial Statements3.SIGNIFICANT ACCOUNTING POLICIESThe financial statements have been prepared under the historicalcost con
11、vention as modified for the revaluation of certainproperties.The financial statements have been prepared in accordancewith accounting principles generally accepted in Hong Kong.The principal accounting policies adopted are as follows:Basis of consolidationThe consolidated financial statements incorp
12、orate the financialstatements of the Company and its subsidiaries made up to31st December each year.The results of the subsidiaries acquired or disposed of duringthe year are included in the consolidated income statementfrom the effective date of acquisition or up to the effectivedate of disposal, a
13、s appropriate.All significant inter-company transactions and balances withinthe Group have been eliminated on consolidation.GoodwillGoodwill arising on consolidation represents the excess of thecost of acquisition over the Groups interest in the fair valueof the identifiable assets and liabilities o
14、f a subsidiary at thedate of acquisition.Goodwill arising on acquisition of subsidiaries prior to 1stJanuary, 2001 continues to be held in reserves, and will becharged to the consolidated income statement at the time ofdisposal of the relevant subsidiary, or at such time as thegoodwill is determined
15、 to be impaired.Goodwill arising on acquisition of subsidiaries after 1stJanuary, 2001 is capitalised and amortised on a straight linebasis over its useful economic life. Goodwill arising on theacquisition of subsidiaries is presented separately in the balancesheet.On disposal of a subsidiary, the a
16、ttributable amount ofunamortised goodwill/goodwill previously eliminated againstor credited to reserves is included in the determination of theprofit or loss on disposal.3.主要會計政策財務報表乃根據歷史成本慣例編製，並已就重估若干物業作出修訂。財務報表乃按照香港公認會計原則而編製。所採納的主要會計政策如下：綜合基準綜合財務報表包括本公司及其附屬公司截至每年十二月三十一日止的財務報表。於年內收購或出售附屬公司的業績乃自收購生效日期起或計至出售生效日期止 （視適用情況而定） 於綜合收入報表入賬。本集團內公司間的所有重大交易及結餘已於綜合賬目時對銷。商譽因綜合而產生的商譽乃指於收購日期收購成本超出本集團於一家附屬公司可予確認資產及負債公平價值的權益。於二零零一年一月一日以前就收購附屬公司而產生的商譽會繼續於儲備列賬，並將於出售有關附屬公司時或於商譽被釐定為減值時計入綜合收入報表。於
