财务报表附注 NOTES TO THE FINANCIAL STATEMENTS
(以港币为单位) (Expressed in Hong Kong dollars)
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主要会计政策
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Principal accounting policies
(a) 遵例声明 本财务报表乃根据所有适用之 《香港财务报告 准则》 ( 「HKFRSs」 编制,而该统称涵盖香港 ) 会计师公会颁布之所有适用个别 《香港财务报 告准则》 《香港会计准则》 , ( 「HKASs」 及诠 ) 释,香港公认会计原则及香港 《公司条例》 之 规定.本财务报表亦符合 《香港联合交易所有 限公司证券上市规则》 之适用披露规定.本集 团采用之主要会计政策概述如下.
(a) Statement of compliance These financial statements have been prepared in accordance with all applicable Hong Kong Financial Reporting Standards ("HKFRSs"), which collective term includes all applicable individual Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards ("HKASs") and Interpretations issued by the Hong Kong Institute of Certified Public Accountants ("HKICPA"), accounting principles generally accepted in Hong Kong and the requirements of the Hong Kong Companies Ordinance. These financial statements also comply with the applicable disclosure provisions of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited. A summary of the principal accounting policies adopted by the Group is set out below. The HKICPA has issued certain new and revised HKFRSs that are first effective or available for early adoption for the current accounting period of the Group. These new and revised HKFRSs have no significant impact on the financial statements of the Group for the years ended 30 June 2007 and 2006.
香港会计师公会已发出多项新订及经修订 HKFRSs,并於本集团目前之会计期间首次 生效或可供提早采纳.该等新订及经修订的 HKFRSs对本集团截至二零零七年及二零零 六年六月三十日止年度的财务报表并无重大 影响. (b) 财务报表编制基准 除下文所载之会计政策另有所指外,财务报 表均以历史成本作为编制基准.
(b) Basis of preparation of the financial statements The measurement basis used in the preparation of the financial statements is the historical cost basis except where stated otherwise in the accounting policies set out below. The preparation of financial statements in conformity with HKFRSs requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgments about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

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