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951主要會計政策a編製準則本賬目已按照香港普遍採納之會計原則編製，並符合香港會計師公會公佈之會計準則。中信泰富之聯營公司國泰航空有限公司（「國泰航空」）若干長期負債之兌差額並無符合香港會計實務準則（「香港會計準則」）第11號，惟已符合國際財務報告準則（「國際財務報告準則」）。國泰航空之政策闡釋載於下文會計政策附註1q段。本賬目根據實際成本編製，並因應重估投資物業及並非長期持有之上市投資而作出修訂。有關闡釋載於下文之會計政策內。香港會計師公會已頒佈最新及經修訂香港財務報告準則及香港會計準則（「新香港財務報告準則」），適用於由二零零五年一月一日或以後開始之會計年度。根據新香港財務報告準則，本集團已於二零零四年一月一日決定採納以下三項最新及經修訂準則，其對本財務報表之影響載於以下會計政策：香港財務報告準則第3號業務合併；香港會計準則第36號資產減值；香港會計準則第38號無形資產。在截至二零零四年十二月三十一日止年度中，除了以上所披露之處外，本集團尚未在本財務報表中採納新香港財務報告準則，並正評估這些香港財務報告準則在未來的會計年度中對本集團之影響。賬目附註NotestotheAccounts1SignificantAccountingPoliciesaBasisofPreparationTheaccountshavebeenpreparedinaccordancewithaccountingprinciplesgenerallyacceptedinHongKongandcomplywithaccountingstandardsissuedbytheHongKongInstituteofCertifiedPublicAccountants(the‘hkicpa’)(FormerlyHongKongSocietyofAccountants).Therecognitionofexchangedifferencesoncertainlong-termliabilitiesinCITICPacific’sassociatedcompanyCathayPacificAirwaysLimited(‘CathayPacific’)doesnotcomplywithHongKongStatementofStandardAccountingPractice(‘ssap’)No.11butdoescomplywithInternationalFinancialReportingStandards(‘ifrs’)andCathayPacific’spolicyisexplainedinaccountingpolicyNote1(q)below.Theaccountsarepreparedunderthehistoricalcostconventionasmodifiedbytherevaluationofinvestmentpropertiesandlistedinvestmentsnotheldforlongtermasexplainedintheaccountingpoliciessetoutbelow.ThehkicpahasissuednewandrevisedHongKongFinancialReportingStandards(‘hkfrs’)andHongKongAccountingStandards(‘hkas’)(‘newhkfrss’)whichareeffectiveforaccountingperiodsbeginningonorafter1January2005.Aspermittedunderthenewhkfrss,theGrouphaschosentoadoptthesethreeofthenewandrevisedstandardsasof1January2004,theirimpactonthefinancialstatementissetoutintherespectiveaccountingpolicybelow:hkfrsNo.3BusinessCombinations;hkasNo.36ImpairmentofAssets;hkasNo.38IntangibleAssets.TheGrouphasnotearlyadoptedthenewhkfrssinthefinancialstatementsfortheyearended31December2004,exceptasdisclosedintheabove,andisintheprocessofassessingtheimpactofthesehkfrssonfutureaccountingperiods.来自編製準則續往年數字調整往年數字調整代表本集團內信息業之一間附屬公司在過去數年少報了的銷售成本。基於這些少報的數項，截至二零零三年十二月三十一日止年度之除稅前溢利及除稅後溢利被分別高估了港幣五百萬元及港幣四百萬元。本集團於二零零三年十二月三十一日之保留溢利則減少港幣五千四百萬元。故此，若干比較數字已重列（包括分類資料），以記錄這些銷售成本，以及須付給供應商的相應數項，並為稅務作準備。此外，一間於航空業之聯營公司已更改其收益確認政策，部份在過去已即時確認的收益現已在損益賬中攤銷。因此，於二零零四年一月一日本集團之保留溢利及截至二零零四年十二月三十一日止年度之溢利，分別減少港幣六千四百萬元及港幣一千五百萬元。b綜合賬目之準則綜合賬目乃綜合本公司及其全部附屬公司截至結算日止之賬目。於本年度收購或出售之附屬公司，其業績分別由收購之生效日期起計或計至出售之生效日期為止。c商譽因收購附屬公司、共同控制實體及聯營公司而產生之正商譽，為其收購成本超出本集團應佔所收購可辨認資產、負債及或然負債之公平價值之數額。•就二零零一年一月一日之前所進行之收購而言，正商譽乃於收購年度在股本內扣除，或按其對本集團之估計可使用年期攤銷。1SignificantAccountingPoliciescontinuedaBasisofPreparationcontinuedPriorYearAdjustmentsPrioryearadjustmentshavebeenmadefortheunderstatementofcostofsalesofasubsidiarycompanyintheGroup’sCommunicationssegmentinprioryears.Asaresultoftheseunderstatements,profitbeforetaxationandprofitaftertaxationforyearended31December2003wasoverstatedbyHK$5millionandHK$4millionrespectively.TheGroup’sretainedearningsasat31December2003wasdecreasedbyHK$54million.Thecomparativefigures,includingthesegmentalinformation,have,therefore,beenrestatedtorecordthesecostofsalesandthecorrespondingpayabletosuppliers,aswellastheprovisionfortaxation.Also,anassociatedcompanyintheAviationsegmenthaschangeditsrevenuerecognitionpolicy.Certainrevenueswhichwererecognisedimmediatelyinthepastarenowamortisedtotheprofitandlossaccounts.Asaresult,theretainedprofitsasat1January2004andtheprofitfortheyearended31December2004oftheGroupisreducedbyHK$64millionandHK$15millionrespectively.bBasisofConsolidationTheconsolidatedaccountsincorporatetheaccountsoftheCompanyandallitssubsidiarycompaniesmadeuptothebalancesheetdate.Theresultsofsubsidiarycompaniesacquiredordisposedofduringtheyearareincludedasfromtheeffectivedatesofacquisitionoruptotheeffectivedatesofdisposalrespectively.cGoodwillPositivegoodwillarisingonacquisitionofsubsidiarycompanies,jointlycontrolledentitiesandassociatedcompaniesrepresentstheexcessofthecostoftheacquisitionovertheGroup’sshareofthefairvalueoftheidentifiableassets,liabilitiesandcontingentliabilitiesacquired.•foracquisitionsbefore1January2001,positivegoodwillisrecognisedasadeductionfromequityintheyearofacquisitionoramortisedoveraperiodnolongerthanitsusefullifetotheGroup.来自•foracquisitionsonorafter1January2001,positivegoodwillisamortisedonastraightlinebasisoveritsestimatedusefullifenotexceeding20years.•Since1January2004,amortisationofpositivegoodwillhasbeendiscontinuedandthepositivegoodwillpreviouslyrecognisedasadeductionfromequitywillnotberecognisedinprofitandlosswhenallorpartofthebusinesstowhichthepositivegoodwillrelatesisdisposedorwhenacash-generatingunittowhichthepositivegoodwillrelatesbecomesimpaired.Positivegoodwillwillbestatedintheconsolidatedbalancesheetasaseparateassetorincludedwithinjointlycontrolledentitiesandassociatedcompaniesatcostlessaccumulatedimpairmentlossesandsubjecttoimpairmenttestingatleastannually.Negativegoodwillarisingonacquisitionofsubsidiarycompanies,jointlycontrolledentities