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主要會計政策(醇)
帳項附註
Notes on the Accounts
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Principal accounting policies (continued)
(h) 建造中資產
(i) 船舶
當獲海事處發出牌照後,船舶的建造成 本便轉入固定資產中。
(ii) 物業
用作投資的發展中物業,其土地成本已 列入待發展物業中的固定資產。物業發 展費用(包括利息(如有)),列入發展成 本中。發展作出租用途的物業,在獲發 入伙紙後列為投資物業。
(i) 外幣伸算
本年度內外幣交易以交易日的滙率伸算為港 幣。以外幣結算的貨幣性資產及負債以結算 日的市場滙率伸算為港幣。所有外幣伸算的 損益,俱列入損益表內。
(j) 遞延稅項
遞延稅項乃以負債方法計算因繳稅時差而於 可見之將來有相當可能變現之稅項負擔。
(k) 營業租賃
營業租賃的款項按個別租賃項目的年期以直 線法計入損益表內。
(1) 員工退休計劃費用
為使計劃的資產足以應付每年年結時按終止 服務基礎計算的應計責任而作出的每年差額 填補,均以權責發生制計入損益表內。
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營業額
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集團營業額包括銷售及為第三者服務的總收益, 其中包括小輪及有關業務、貿易及服務、地產投 資、旅遊及酒店業務的全部收入。
(h) Assets under construction
(i) Vessels
Completed vessels are transferred to fixed assets on the granting of a marine licence.
(ii) Property
Land cost relating to property which is being developed for investment purposes is included in fixed assets under properties held for development.
Property development expenditure, inclusive of interest, if any, is included as cost of development. A property developed for rental purposes is classified as an investment property on the granting of an occupation permit.
(i) Translation of foreign currencies
Foreign currency transactions during the year are translated into Hong Kong dollars at the exchange rates ruling at the transaction dates. Monetary assets and liabilities in foreign currencies are translated into Hong Kong dollars at the market rates of exchange ruling at the balance sheet date. Exchange gains and losses on foreign currency translation are dealt with in the profit and loss account.
(j) Deferred taxation
Deferred taxation is calculated under the liability method in respect of the taxation effect arising from all timing differences which are expected with reasonable probability to crystallise in the foreseeable future.
(k) Operating leases
Payments under operating leases are charged to the
profit and loss account on a straight line basis over the periods of the respective leases.
(1) Retirement schemes costs
Annual contributions made to the retirement schemes so that the value of the schemes' assets at the end of each year is sufficient to cover the accrued liabilities on a discontinuance basis as at that date are charged to the profit and loss account on an accruals basis.
Turnover
Group turnover represents gross income from sales and for services provided to third parties which includes revenue from ferry operations and related business, trading and services, property investment, travel business and hotel operations.
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