Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 25 主要會計政策－續 (e) 分部報告 呈報之分部乃根據資助的來源界定，並披露 對教資會資助活動及非教資會資助活動確認 收支的分析。有關分部報告之披露乃按教資 會資助院校的建議準則要求而編制，並非為 完全符合香港財務報告準則第8號「營運分部」 之規定而設。 (f) 外幣換算 (i) 功能及呈報貨幣 本機構各實體的賬目內所包括的項目， 乃按該實體經營所在的主要經濟環境的 貨幣（「功能貨幣」）計算。本綜合賬目以 港幣呈列，而本大學的功能貨幣及本機 構的呈報貨幣均為港幣。 (ii) 交易及結餘 外幣交易乃按交易當日的現行匯率換算 或項目重新計量的估值日期的匯率換算 為功能貨幣。因上述交易結算而產生的 匯兌損益，以及因按年終匯率兌換以外 幣列值的貨幣資產及負債而產生的匯兌 損益，一概於合併綜合收益表內確認。 (iii) 本機構公司 所有功能貨幣與呈報貨幣不一的本機構 實體（各實體均無極高通賬經濟地區的 貨幣），其業績及財務狀況均以下列方 式換算為呈報貨幣： (1) 於各結算日在各財務狀況表內呈列 的資產及負債均按該結算日的收市 匯率換算； (2) 各合併綜合收益表內的收入及開支 均按平均匯率換算（除非該平均匯 率並非交易當日現行匯率累計影響 的合理估計，遇有這種情況，收 入及開支概於交易當日的匯率換 算）；及 (3) 所有因此而產生的匯兌差額於其他 綜合收益中確認。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (e) Segment reporting The reported segment is defined by source of funding, disclosing an analysis of revenue and expenditure recognised by UGC-funded activities and non-UGC-funded activities. The disclosures regarding segment reporting are prepared as a requirement of the SORP and are not designed to fully comply with the requirements of HKFRS 8 “Operating Segment”. (f) Foreign Currency Translation (i) Functional and presentation currency Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (“the functional currency”). The consolidated financial statements are presented in Hong Kong dollars, which is the University’s functional currency and the Group’s presentation currency. (ii) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at yearend exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the consolidated statement of comprehensive income. (iii) Group companies The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: (1) Assets and liabilities for each statement of financial position presented are translated at the closing rate at the date of that statement of financial position; (2) Income and expenditure for each consolidated statement of comprehensive income are translated at average exchange rates (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at exchange rates at the dates of the transactions); and (3) All resulting exchange differences are recognised in other comprehensive income.
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