When the exchange differences relate to a foreign operation that is consolidated but not wholly-owned …

Currency translation differences arising on translation of foreign operations (79 ) (157 )

Net exchange differences classified in a separate component of equity, and a reconciliation of the amount of such exchange differences at the beginning and end of the period.

Currency translation differences arising on translation of foreign operations – – (157 ) – (157 ) – (157 )

Currency translation differences arising on translation of foreign operations – – (79 ) – (79 ) – (79 )

all resulting exchange differences shall be recognised in other

Changes in estimates are recorded in the period in which they

All resulting exchange differences are recognised in other comprehensive income.

differences arising on monetary items that form part of the Group’s net investment in foreign

• all resulting exchange differences are recognised in other comprehensive income.

The opportunity to establish individual foreign exchange spreads for large amounts on a case by case basis.

all resulting exchange differences are recognised in other comprehensive income.

exchange differences arising on the translation of the financial statements of a foreign operation (see HKAS 21).

The resulting exchange differences are taken directly to a separate component of equity.

(c)exchange differences arising on the translation of the financial statements of a foreign operation (see IAS 21).