1997 — Page 39

帳項附註

Notes on the Accounts

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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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