主要的会计政策翻译-中英对照
财务担保
在通常业务运行中，集团提供财务担保，由信用证、担保和承兑组成。如果在其它债务中，收益的保险费用，财务担保必须在合并财务报表中，以公平值初次确认。收益的保险费用必须在损益表中的净值和佣金项，在担保期限内，以下划线标出。担保债务可以随后以减去分期偿还进行初次计算。在担保条件下账务，可按照应付款进行计算。预期支付的现值扣减分期偿还的保险费用，在合并的损益表中入账。
租赁资产
代表当期资产的净投资额，并不等同或包含资产经济活动中的主要部分；本租约为承租人提供购买选择，以资产相当的公平值和较期望稍低的公平值执行，在执行这样的选择时，租赁资产等于租约里未偿付净投资中说明的金额。
可提供的销售投资
除非公平值无法进行可靠确定，投资的费用必须初次认可 (包括购置资产的交易费用)，然后重新对公平值进行计算。公平值的变更必须在公平值储备中的标明，直到投资已经出售、催收或处理，或者确定为不良投资。在合并收益表的投资收益项中，列出公平值储备的累积损益。
（联合）公司的投资
（联合）公司是集团对其施加重要影响的公司。对（联合）公司的投资可以用权益会计法进行解释。（联合）公司对再次出售拥有全部所有权，必须说明IFRS 5再次出售的非本期资产。
根据权益法，对投资（联合）公司的费用的进行初次认可，对收购后（联合）公司实体兑换的股票进行调整。（联合）公司的信誉包括投资的账面金额并且不允许进行分期偿还。集团对合并收益表中股份的利润或者（联合）公司亏损总额进行认可，期限为从合约有效开始之日起，到有效截止日期。（联合）公司收取的配额必须从投资的账面金额中减除。由于（联合）公司发生的变化，调整的账面金额有必要更改集团在（联合）公司中的股份。集团公司股份的变化可以从公司、公平值储备或外汇交易储备直接进行认可。
（联合）公司交易上未实现的收益，不得超过（联合）公司在集团的股份。未实现的损失也必须对销，除非交易提供有转让资产方面亏损的证据。当资产已经有亏损的迹象时，对（联合）公司投资的亏损进行评价；或亏损在上年度已经认可，不复存在。
在银行报告日期，或不早于银行报告日期三个月，依据通用的财务政策，准备（联合）公司的财务报表。如有可能，对重大交易或者其它（联合）公司报告日期和银行规定报告日期之间发生的事件进行调整。
贸易特性
贸易特性以个别基准，按照较低的费用或者市价确定。
投资特性
投资特性的初次记录包括（联合）公司交易费用。在直线基准上提供贬值数据，评估全部租赁特性的使用年限，而不是永久业权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