IFRS 3.A

business combination

企业合并

A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’ are also business combinations as that term is used in IFRS 3.

收购方获得一家或多家企业控制权的交易或其他事件。有时被称为 "真正合并 "或 "平等合并 "的交易也属于《国际财务报告准则》第 3 号中使用的企业合并。

IAS 16.6 ,IAS 36.6,IAS 38.8

carrying amount

账面价值

The amount at which an asset is recognized after deducting any accumulated depreciation (amortisation) and accumulated impairment

losses thereon.

资产扣除累计折旧（摊销）和累计减值损失后确认的金额

IAS 7.6

Cash

现金

Cash on hand and demand deposits.

库存现金和活期存款。

IAS 7.6    

cash equivalents

现金等价物

Short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

短期、流动性强的投资，可随时转换为已知金额的现金，价值变动风险很小。

IAS 7.6

cash flows

现金流

Inflows and outflows of cash and cash equivalents.

现金及现金等价物的流入和流出。

IAS 36.6,IFRS 5.A

cash-generating unit

现金单位

The smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

产生的现金流入基本独立于其他资产或资产组现金流入的最小可识别资产组。

IFRS 2.A

cash-settled share-based payment transaction

以现金结算的股份支付交易

A share-based payment transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other assets  to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity.    

以股份为基础的付款交易，在这种交易中，企业通过承担向货物或服务供应商转移现金或其他资产的责任来获取货物或服务，而转移的金额是基于企业或集团内另一企业的权益工具（包括股份或股票期权）的价格（或价值）。

CF.7.7

Classification

分类

The sorting of assets, liabilities, equity, income or expenses on the basis of shared characteristics for presentation and disclosure purposes.

资产、负债、权益、收入或支出的分类，根据共同特征进行分类，以便列报和披露。

IAS 24.9

close members of the family of a person

亲属

Those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity and include:

在与实体打交道时可能会影响该人或受其影响的家庭成员，包括：

(a) that person’s children and spouse or domestic partner;

(b) children of that person’s spouse or domestic partner;

(c) dependants of that person or that person’s spouse or domestic partner.

(a) 该人的子女和配偶或同居伴侣；

(b) 该人的配偶或同居伴侣的子女；    

(c) 该人或其配偶或同居伴侣的受抚养人。

IAS 21.8

closing rate

收盘价

The spot exchange rate at the end of the reporting period.

本报告期末的即期汇率。

CF.3.12

combined financial statements

合并财务报表

Financial statements of a reporting entity that comprises two or more entities that are not all linked by a parent-subsidiary relationship.

由两个或多个实体组成的报告实体的财务报表，这些实体并非都由母子公司关系联系在一起。

IFRS 16.A

commencement date of the lease

(commencement date)

租约生效日期

（生效日期）

The date on which a lessor makes an underlying asset available for use by a lessee.

出租人将相关资产提供给承租人使用的日期。

IAS 24.9    

Compensation

赔偿金

Includes all employee benefits (as defined in IAS 19) including employee benefits to which IFRS 2 applies. Employee benefits are all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rendered to the entity. It also includes such consideration paid on behalf of a parent of the entity in respect of the entity.Compensation includes:

包括所有雇员福利（定义见《国际会计准则》第 19 号），包括适用《国际财务报告准则》第 2 号的雇员福利。雇员福利是指实体或代表实体支付、应付或提供的所有形式的对价，以换取为实体提供的服务。它还包括代表实体的母公司为实体支付的对价：

(a)short-term employee benefits, such as wages, salaries and social security contributions, paid annual leave and paid sick leave, profit sharing and bonuses (if payable within twelve months of the end of the period) and non-monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees;

短期雇员福利，如工资、薪金和社会保障缴款、带薪年假、带薪病假、利润分享和奖金（如果应在期满后 12 个月内支付）以及非货币福利（如医疗、住房、汽 车、免费或无偿的医疗服务）。

在职员工的非货币福利（如医疗保健、住房、汽车和免费或补贴商品或服务）；

(b)post-employment benefits such as pensions, other retirement benefits,post-employment life insurance and post-employment medical care;

离职后福利，如养老金、其他退休福利、离职后人寿保险和离职后医疗；

(c)other long-term employee benefits,including long service leave or sabbatical leave, jubilee or other long service benefits, long-term disability benefits and, if they are not payable wholly within twelve months after the end of the period, profit sharing,bonuses and deferred compensation;    

其他长期雇员福利，包括长期服务假或公休假、禧年或其他长期服务福利、长 期残疾福利，以及利润分享、奖金和递延报酬（如果这些福利不在期末后 12 个月内全部支付）；

(d)termination benefits; and

离职福利；以及

(e)share-based payment.

以股份为基础的付款。

IFRS 5.A

component of an entity

组成部分

Operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity.

在业务上和财务报告中可与实体其他部分明确区分开来的业务和现金流。

IAS 27.4,IAS 28.3,IFRS 10.A

consolidated financial statements

合并财务报表

The financial statements of a group in which assets, liabilities, equity, income, expenses and cash flow of the parent and its subsidiaries are presented as those of a single economic entity.

集团财务报表，其中母公司及其子公司的资产、负债、权益、收入、支出和现金流作为单一经济实体的资产、负债、权益、收入、支出和现金流列报。    

CF.3.11

consolidated financial statements

合并财务报表

Financial statements of a reporting entity that comprises both the parent and its subsidiaries.

由母公司及其子公司组成的报告实体的财务报表。

IAS 37.10

constructive obligation

推定义务

An obligation that derives from an entity’s actions where:

在下列情况下，实体的行为产生的义务：

(a)by an established pattern of past practice, published policies or a sufficiently specific current statement,the entity has indicated to other parties that it will accept certain responsibilities; and

(a) 该实体通过过去的既定做法、公布的政策或足够具体的当前声明，向其他各方表明它将承担某些责任；以及

(b)as a result, the entity has created a valid expectation on the part of those other parties that it will discharge thoseresponsibilities.

(b) 因此，该实体使其他各方产生了对它将履行这些责任的有效期望。

IAS 37.10    

contingent asset

或有资产

A possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity.

一种可能的资产，由过去的事件产生，其存在与否只能由一个或多个不确定的未来事件的发生或不发生来确认，而这些事件并不完全在实体的控制范围之内。

IFRS 3.A

Contingent consideration

或有对价

Usually, an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.

However, contingent consideration also may give the acquirer the right to the return of previously transferred consideration if specified conditions are met.

通常是指如果未来发生特定事件或满足特定条件，收购方有义务向被收购方的前所有者转让额外资产或股权，作为交换被收购方控制权的一部分。如果未来发生特定事件或满足特定条件，收购方有义务向被收购方的前所有者转让额外资产或股本权益，作为交换被收购方控制权的一部分。

不过，或有对价也可能赋予收购方在满足特定条件时返还先前转让对价的权利。条件得到满足。