帳項附註
Notes on the Accounts
1
主要會計政策 (續)
iv)
旅遊業務
來自旅遊業務之收入是在旅遊行
程結束日或在提供有關服務時確
認。
利息收入
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。
1
HKF
Principal accounting policies (continued)
iv)
Travel business
Revenue arising from the travel business is
recognised on the completion date of the
tours or when the relevant services are
provided.
Interest income
Interest income from bank deposits is
accrued on a time-apportioned basis on the
principal outstanding and at the rate
applicable.
vi)
股息
vi)
Dividends
上市投資之股息在此等股價轉為
除息股價時確認。
Dividend income from listed investments is
recognised when the share price goes ex-
dividend.
(C)
投資物業
(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
投資物業乃按專業測量師每年重估之公
開市值列入資產負債表內,因重估而產
生之盈餘撥入投資物業重估儲備金,因
重估而產生之虧損則先從過往之重估盈
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之相關盈餘或 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
值當日之情況。
revaluation are credited to the investment property revaluation reserve; deficits arising on revaluation 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.
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