Notes to the Accounts账目附注.pdfVIP

36 大新金融集團有限公司 Dah Sing Financial Holdings Limited （以港幣千元位列示） (Expressed in thousands of Hong Kong dollars) Notes to the Accounts賬目附註 1. PRINCIPAL ACCOUNTING POLICIES (a) Principal activities The principal activities of the Group are the provision of banking, life assurance business, financial and other related services. The principal activity of the Company is investment holding. (b) Basis of preparation The accounts have been prepared under the historical cost convention as modified by the revaluation of certain premises, investment properties and investments in securities, and in accordance with accounting principles generally accepted in Hong Kong and comply with Statements of Standard Accounting Practice (“SSAPs”) issued by the Hong Kong Society of Accountants (“HKSA”). In the current year, the Group has adopted the following SSAPs issued by the HKSA which are effective for accounting periods commencing on or after 1st January 2001: SSAP 9 (revised): Events after the balance sheet date SSAP 26: Segment reporting SSAP 28: Provisions, contingent liabilities and contingent assets SSAP 31: Impairment of assets SSAP 32: Consolidated financial statements and accounting for investments in subsidiaries The accounting policies set out below have taken into account the new standards. The consolidated accounts, which substantially comprise the accounts of banking subsidiaries and a life assurance subsidiary, have been prepared in accordance with the requirements set out in the guideline on “Financial Disclosure by Locally Incorporated Authorized Institutions” issued by the Hong Kong Monetary Authority. 一、主要會計政策 （壹）主要業務 本集團之主要業務為提供銀行服務、 人壽保險業務、財務及其他有關服 務，而本公司之主要業務為投資控 股。 （貳）編製基準 賬目乃根據歷史成本常規法編製，並 就若干行產、投資物業及證券投資之 重估價值予以修訂。賬目並根據香港 普遍採納之會計原則及遵從由香港會 計師公會所頒佈之會計實務準則編 製。 於本年度，本集團採納下列由香港會 計師公會發出之會計實務準則，該等 會計實務準則於二零零一年一月一日 或以後開始之會計期間生效： 會計實務準則第九號（修訂）： 「結算日後的事項」 會計實務準則第廿六號： 「分部報告」 會計實務準則第廿八號： 「準備、或然負債和或然資產」 會計實務準則第卅一號： 「資產減值」 會計實務準則第卅二號： 「綜合財務報表和對附屬公司 投資之會計處理」 以下之會計政策已採納此等新準則。 綜合賬目主要