财务附注英文版太平洋保险XXXX

ChinaTaipingInsuranceHoldingsCompanyLimited2010AnnualReport122NotestotheConsolidatedFinancialStatements綜合財務報表附註(ExpressedinHongKongdollars)（以港幣列示）1SIGNIFICANTACCOUNTINGPOLICIES/CHANGESINACCOUNTINGPOLICIES/RESTATEMENTSSignificantAccountingPolicies(a)StatementofcomplianceThesefinancialstatementshavebeenpreparedinaccordancewiththeapplicableHongKongFinancialReportingStandards(“HKFRSs”),whichcollectivetermincludesallapplicableindividualHongKongFinancialReportingStandards,HongKongAccountingStandards(“HKASs”)andInterpretationsissuedbytheHongKongInstituteofCertifiedPublicAccountants(“HKICPA”),andtheapplicablerequirementsoftheHongKongCompaniesOrdinance.TheconsolidatedfinancialstatementsalsocomplywiththeapplicabledisclosureprovisionsoftheRulesGoverningtheListingofSecuritiesonTheStockExchangeofHongKongLimited.AsummaryofthesignificantaccountingpoliciesadoptedbytheGroupissetoutbelow.(b)BasisofpreparationofthefinancialstatementsTheconsolidatedfinancialstatementscomprisetheCompanyanditssubsidiaries(togetherreferredtoasthe“Group”).ThefunctionalcurrencyofthemajorentitiesintheGroupisRMB,thecurrencyoftheprimaryeconomicenvironmentinwhichtherespectiveentitiesintheGroupoperate.Fortheconvenienceoftheconsolidatedfinancialstatementsusers,theconsolidatedfinancialstatementsarepresentedinHongKongdollars.Themeasurementbasisusedinthepreparationofthefinancialstatementsisthehistoricalcostbasisexceptthatthefollowingassetsandliabilitiesarestatedattheirfairvalueasexplainedintheaccountingpoliciessetoutbelow:(i)investmentproperties;(ii)investmentsindebtandequitysecuritiesclassifiedasavailable-for-sale;(iii)investmentsindebtandequitysecuritiesheldfortrading;(iv)policyholderaccountassetsinrespectofunit-linkedproducts;and(v)investmentcontractliabilities.1主要會計政策／會計政策改變／重列主要會計政策(a)遵例聲明本財務報表已按照香港會計師公會頒布的適用《香港財務報告準則》（其統稱已包括個別適用的《香港財務報告準則》、《香港會計準則》及詮釋）編製，並符合適用的香港《公司條例》之規定。此外，本綜合財務報表亦符合《香港聯合交易所有限公司證券上市規則》有關的披露規定。以下是本集團採用的主要會計政策概要。(b)財務報表的編製基準綜合財務報表包括本公司及其附屬公司（合稱為「本集團」）。本集團內主要實體公司的功能貨幣為人民幣，功能貨幣為本集團有關實體公司經營的主要經濟環境內通行的貨幣。為方便綜合財務報表使用者，本綜合財務報表以港幣呈列。除以下資產及負債是以公允價值列賬外，本財務報表是以歷史成本作為編製基準。有關詳情載列於下列會計政策：(i)投資物業；(ii)歸類為可供出售的債務及股本證券投資；(iii)持有作交易用途的債務及股本證券投資；(iv)有關投資連結產品之保單持有人資產；及(v)投資合約負債。中國太平保險控股有限公司2010年報123(ExpressedinHongKongdollars)（以港幣列示）NotestotheConsolidatedFinancialStatements(Continued)綜合財務報表附註（續）1SIGNIFICANTACCOUNTINGPOLICIES/CHANGESINACCOUNTINGPOLICIES/RESTATEMENTS(Continued)SignificantAccountingPolicies(Continued)(b)Basisofpreparationofthefinancialstatements(Continued)ThepreparationoffinancialstatementsinconformitywithHKFRSsrequiresmanagementtomakejudgements,estimatesandassumptionsthataffecttheapplicationofpoliciesandreportedamountsofassets,liabilities,incomeandexpenses.Theestimatesandassociatedassumptionsarebasedonhistoricalexperienceandvariousotherfactorsthatarebelievedtobereasonableunderthecircumstances,theresultsofwhichformthebasisofmakingthejudgementsaboutcarryingvaluesofassetsandliabilitiesthatarenotreadilyapparentfromothersources.Actualresultsmaydifferfromtheseestimates.Theestimatesandunderlyingassumptionsarereviewedonanongoingbasis.Revisionstoaccountingestimatesarerecognizedintheperiodinwhichtheestimateisrevisediftherevisionaffectsonlythatperiod,orintheperiodoftherevisionandfutureperiodsiftherevisionaffectsbothcurrentandfutureperiods.JudgementsmadebymanagementintheapplicationofHKFRSsthathavesignificanteffectonthefinancialstatementsandestimateswithasignificantriskofmaterialadjustmentinthenextyeararediscussedinnote48.(c)Classificationofcontracts(i)InsurancecontractsContractsunderwhichtheGroupacceptssignificantinsuranceriskfromanotherparty(“thepolicyholder”)byagreeingtocompensatethepolicyholderorotherbeneficiaryifaspecifieduncertainfutureevent(“theinsuredevent”)adverselyaffectsthepolicyholderorotherbeneficiaryareclassifiedasinsurancecontracts.Insuranceriskisriskotherthanfinancialriskthatistransferredfromtheholderofacontracttotheissuer.Financialriskistheriskofapossiblefuturechangeinoneormoreofaspecifiedinterestrate,securityprice,commodityprice,foreignexchangerate,indexofpricesorrates,creditratingorcreditindexorothervariable,providedinthecaseofanon-financialvariablethatthevariableisnotspecifictoapartyofthecontract.1主要會計政策／會計政策改變／重列（續）主要會計政策（續）(b)財務報表的編製基準（續）按《香港財務報告準則》之要求，在編製財務報表時，管理層須作判斷、估計及假設從而影響政策實施及資產、負債、收入及支出之呈報金額。有關估計及假設乃按在既定情況下可合理地相信，根據過往之經驗及其他因素，作出判斷那些未能從其他來源確定的資產及負債的賬面值。實際結果可能與此等估計不儘相同。有關估計及假設須不斷檢討。若修訂只影響該修訂期，會計估計的修訂於該修訂期內確認；或如該修訂影響本期及未來會計期，則於修訂期及未來會計期確認。在附註48內，已載有管理層估計《香港財務報告準則》對下年度的財務報表及估計有重大影響引致可能產生重大的調整風險。(c)合約分類(i)保險合約倘將來特定的不確定事件（「承保事件」）對另一方（「保單持有人」）有不利影響，而本集團透過合約接受來自該保單持有人或受益人的重大保險風險並同意賠償該保單持有人或受益人，該等合約歸類為保險合約。保險風險為由合約持有人轉移至發行人的財務風險以外之風險。財務風險指特定利率、證券價格、商品價格、匯率、價格或利率指數、信貸評級或信貸指數或其他變量等等的其中一項或多項將來可能出現變動的風險，惟倘為非財務變量，則並非專門針對合約的某一訂約方。ChinaTaipingInsuranceHoldingsCompanyLimited2010AnnualReport124NotestotheConsolidatedFinancialStatements(Continued)綜合財務報表附註（續）(ExpressedinHongKongdollars)（以港幣列示）1SIGNIFICANTACCOUNTINGPOLICIES/CHANGESINACCOUNTINGPOLICIES/RESTATEMENTS(Continued)SignificantAccountingPolicies(Continued)(c)Classificationofcontracts(Co