2006 Interim Reportï¼A Share.pdf - ä¸å½é¶è¡

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(4) Early retirement benefit obligation According to MOF requirement , the early retirement benefit expenditures during the early retirement period(from early retirement date to legal retirement date) to those employees who accepted an early retirement arrangement is recognized on a cash basis by the Group . According to IAS 19 Employee Benefits, the early retirement benefit at the balance sheet date should be recorded based on the present value of future payment obligation after adjusting actuarial gain or loss and the past servicing cost. (5) Cost method applied on precious metals According to accounting practice of PRC banking industry, all precious metals are initially recognised at cost and subsequently re-measured at fair value at the balance sheet date by the Bank. According to IAS 2 Inventories, precious metals that are not related to the Group's precious metals trading activities are carried at cost. (6) Deffered tax impact Under IFRS, deferred income tax is provided using the balance sheet liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Under PRC GAAP, deferred income tax is provided using the liability method, on timing differences between the Group's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements. The difference between PRC GAAP and IFRS in <strong>2006</strong> mainly represents the deferred income tax credited or charged directly to equity under IFRS relating to the fair value re-measurement of available-for-sale investments charged or credited directly to equity. 123
List of Branches and Subsidiaries Branches, Sub-branches and Subsidiaries Authorised to Handle International Business .................................................... 125 Major Hong Kong and Macau Network ........................................... 133 Major Overseas Network................................................................. 134 124
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Important Notes Important Note The
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Financial Highlights At 30 June 200
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Condensed Financial Statements and
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Balance Sheets As at 30 JUNE 2006 (
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Income Statements For the six month
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