貿易通 2021 年年報

147 二零二一年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (q) 僱員福利（續） (iii) 長期服務金撥備 本集團會就僱員於未來停止受 僱而可能產生的潛在長期服務 金義務作出撥備，但以有合理 可能須予支付者為限。該等撥 備乃根據未來合資格收取長期 服務金的僱員在過往提供服務 時的薪酬及服務年期，以有系 統的方式計算釐定。 (r) 外幣換算 年內的外幣交易按交易當日的匯率換 算。以外幣計值的貨幣資產及負債均 按報告期末的匯率換算。匯兌盈虧於 損益表內確認。 以歷史成本計量的外幣非貨幣資產及 負債乃按交易日的匯率折算。交易日 期為本公司初步確認該等非貨幣資產 或負債的日期。以公允價值列賬的外 幣非貨幣資產及負債乃以計量公允價 值日期的匯率換算。 外國業務的業績乃按交易日的概約匯 率換算為港幣。財務狀況表項目（包括 因合併二零零五年一月一日或之後購 入的外國業務的賬目所產生的商譽）則 按報告期末的收市匯率換算為港幣。 匯兌差額於其他全面收益中確認，並 單項累計呈列於權益中的匯兌儲備。 於出售外國業務時，與該外國業務有 關的累計匯兌差額將於確認出售盈虧 時，由權益重新分類至損益表核算。 1 Significant accounting policies (Continued) (q) Employee benefits (Continued) (iii) Provision for long service payments Provision is made for potential long service payment obligations that may arise upon cessation of employment of the Group’s employees in the future, to the extent that there is a reasonable probability that the amounts are likely to become payable. Such provisions are made on a systematic basis, taking into consideration the salary and years of service of the employees who may qualify for such payments in the future based on their past services rendered. (r) Translation of foreign currencies Foreign currency transactions during the year are translated at the foreign exchange rates ruling at the transaction dates. Monetary assets and liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the end of the reporting period. Exchange gains and losses are recognised in profit or loss. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the foreign exchange rates ruling at the transaction dates. The transaction date is the date on which the Company initially recognises such non-monetary assets or liabilities. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are translated using the foreign exchange rates ruling at the dates the fair value was measured. The results of foreign operations are translated into Hong Kong dollars at the exchange rates approximating the foreign exchange rates ruling at the dates of the transactions. Statement of financial position items, including goodwill arising on consolidation of foreign operations acquired on or after 1 January 2005, are translated into Hong Kong dollars at the closing foreign exchange rates at the end of the reporting period. The resulting exchange differences are recognised in other comprehensive income and accumulated separately in equity in the exchange reserve. On disposal of a foreign operation, the cumulative amount of the exchange differences relating to that foreign operation is reclassified from equity to profit or loss when the profit or loss on disposal is recognised.