曝光臺 注意防騙 網(wǎng)曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

(z) Short term employee benefits and contributions to defined contribution retirement schemes
Salaries, annual bonuses and contributions to defined contribution retirement schemes are accrued in the year in which
the associated services are rendered by employees. Where payment or settlement is deferred and the effect would be
material, these amounts are stated at their present values.
(aa) Termination benefits
Termination benefits are recognised when, and only when, the Group demonstrably commits itself to terminate
employment or to provide benefits as a result of voluntary redundancy by having a detailed formal plan which is without
realistic possibility of withdrawal.
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009
70 Notes to the Financial Statements
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
2 Principal accounting policies (cont’d)
(bb) Translation of foreign currencies
Foreign currencies transactions during the year are translated into Renminbi at the applicable rates of exchange quoted
by the People’s Bank of China (“PBOC”) prevailing at the transaction dates. Monetary assets and liabilities denominated
in foreign currencies are translated into Renminbi at the PBOC exchange rates prevailing at the balance sheet date. 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
into Renminbi at the PBOC exchange rates prevailing at the transaction dates. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are translated into Renminbi at the PBOC exchange rates prevailing at the dates the fair value was determined.
(cc) Non-current assets held for sale
A non-current asset is classified as held for sale if it is highly probable that its carrying amount will be recovered through
a sale transaction rather than through continuing use and the asset is available for sale in its present condition.
Immediately before classification as held for sale, the measurement of the non-current assets is brought up-to-date in accordance with the accounting policies before the classification. Then, on initial classification as held for sale and
until disposal, the non-current assets (except for certain assets as explained below), are recognised at the lower of their carrying amount and fair value less costs to sell. The principal exceptions to this measurement policy so far as the
financial statements of the Group and the Company are concerned are deferred tax assets, financial assets (other than
investments in subsidiaries, associates and jointly controlled entities) and investment properties. These assets, even if held for sale, would continue to be measured in accordance with the policies set out elsewhere in Note 2.
　
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