1997 — Page 38

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.