帳項附註
Notes on the Accounts
1
主要會計政策
(a) 帳項合併標準
1 Principal accounting policies
HKF
(a)
Basis of consolidation
綜合帳項包括本公司及其附屬公司截至 每年十二月三十一日止的帳項。年內出 售之附屬公司,其截至售出日止之業績
已計入綜合損益帳內。所有公司間重大 交易及結餘均在帳項合併時對銷。
編製綜合帳項所產生的商譽,是指本集
團於收購附屬公司當日成本高於應佔有
關附屬公司可分的資產公平淨值,而商 譽在其產生年度直接於資本儲備金中撇
銷。至於本集團應佔收購附屬公司可分
的淨資產公平淨值高於在該等公司的投 資成本則記入資本儲備金內。
The consolidated accounts include the accounts of the
Company and of its subsidiaries made up to 31 December each year. The result of a subsidiary disposed of during the year is included in the consolidated profit
and loss account to the date of its disposal. All material
inter-company transactions and balances are eliminated
on consolidation.
Goodwill arising on consolidation, representing the
excess of the cost over the Group's share of the fair
value of the separable net assets of the subsidiaries at
the respective acquisition dates, is written off directly to
capital reserves in the year in which it arises. The excess
of the Group's share of the fair value of the separable
net assets of subsidiaries acquired over the cost of
investments in these companies is credited to capital
reserves.
(b) 收入確認
(b)
Revenue recognition
i)
小輪業務及相關服務
i)
有關小輪業務的收入是在提供相
關的小輪服務時確認。
ii)
貨物銷售
ii)
收入是在貨物交予客戶時確認,
亦即是指客戶已接收了貨物及貨
物擁有權之相關風險和回報的時
間。
Ferry operations and related services
Revenue relating to the ferry operations is recognised when the relevant ferry services are
provided.
Sale of goods
Revenue is recognised when goods are delivered
to customers. This is taken to be the point in time
when the customers have accepted the goods and
the related risks and rewards of ownership.
(iii) 租金收入
iii)
Rental income
物業租金是以應計制按相關租賃
期平均確認。
Rental in respect of properties is recognised on an
accruals basis evenly over the periods of the
respective tenancies.
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