帳項附註
Notes on the Accounts
1 主要會計政策
(a)
帳項合併標準
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之帳項。所有公
司之間重大交易及結餘均在帳項合併時
對銷。
1
Principal accounting policies
(a) Basis of consolidation
HKF
The consolidated accounts include the accounts of
the Company and of its subsidiaries made up to 31
December each year. All material inter-company
transactions and balances are eliminated on
consolidation.
編製綜合帳項所產生之商譽,是指本集
團於收購附屬公司當日成本高於應佔有 關附屬公司可分之資產公平淨值,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
之淨資產公平淨值高於在該等公司之投 資成本則記入資本儲備金內。
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)
有關小輪業務之收入是在提供相
關之小輪服務時確認。
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之時
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。
36
Rental in respect of properties is recognised
on an accrual basis evenly over the periods of the respective tenancies.