帳項附註
Notes on the Accounts
HKF
1
主要會計政策 (續)
1
Principal accounting policies (continued)
iv)
旅遊業務
iv)
Travel business
來自旅遊業務的收入是在旅遊行
程結束日或在提供有關服務時確
認
Revenue arising from the travel business is
recognised on the completion date of the tours or
when the relevant services are provided.
v)
利息收入
v)
Interest income
銀行存款所得之利息收入按時間
比例根據未償還之本金金額及適
用利率計算。
Interest income from bank deposits is accrued on a
time-apportioned basis on the principal outstanding and at the rate applicable.
(c)
投資物業
投資物業乃按合格估價師每年重估的公
開市值列入資產負債表內,因重估而產
生的盈餘撥入投資物業重估儲備金,因
重估而產生的虧損則先從過往的重估
餘中扣除,餘數則計入損益表內。過往
撥入投資物業重估儲備金的相關盈餘或
虧損部份,在出售有關物業時於損益表
內處理。
倘投資物業所餘年期逾二十年則不作折
舊撥備,因估值時已計入每項物業於估
值當日的情況。
(d)
待發展物業
用投資的待發展物業及按專業估值入 帳。因重估而產生的盈餘撥入其他物業 重估儲備金,因重估而產生的虧損則先 從過往的重估盈餘中扣除,餘數則計入 損益表內。此等物業在獲發入伙紙後將 重新列為投資物業,而任何有關的重估
盈餘則轉入投資物業重估儲備金內。
(C)
Investment properties
Investment properties are stated in the balance sheet at
their open market value which is assessed annually by
qualified valuers. Surpluses arising on revaluations are
(d)
credited to the investment property revaluation reserve;
deficits arising on revaluations are firstly set off against
any previous revaluation surpluses and thereafter taken
to the profit and loss account. The related portion of
surpluses or deficits previously taken to the investment
property revaluation reserve is dealt with in the profit
and loss account on disposal.
No depreciation is provided in respect of investment
properties with an unexpired lease term of over 20 years
since the valuation takes into account the state of each
property at the date of valuation.
Properties held for development
Properties held for development for investment purposes are carried at professional valuation. Surpluses arising on revaluations are credited to the other property
revaluation reserve; deficits arising on revaluations are
firstly set off against any previous revaluation surpluses
and thereafter taken to the profit and loss account. These
properties are reclassified as investment properties on
the granting of an occupation permit and any revaluation
surplus relating thereto transferred to the investment
property revaluation reserve.
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