香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
100
財務報表附註
（續）
Notes to the Financial Statements
(continued)
21.
關連人士交易
Related party transactions
除了在本財務報表的其他部分披露的與關連人士交易外，年內與關連人士進行的其他重大交易摘述如下：
Apart from those separately disclosed in the financial statements, the other material related party
transactions for the year are summarised as follows:
(i)
土地註冊處營運基金向關連人士提供的服務包括土地文件註冊、查閱土地登記冊及土地記錄，以
及提供土地記錄副本和業權報告。這些服務為土地註冊處營運基金帶來的總收入達
1.52
億港元（二
零一三年：
1.38
億港元），這金額已計算在附註
3
的營業額項下。
Services provided to related parties included registration of land documents, search of land
registers and records, supply of copies of land records and reports on title. The total revenue
derived from these services amounted to HK$152 million (2013: HK$138 million). This amount is
included in turnover under note 3.
(ii)
關連人士向土地註冊處營運基金提供的服務包括有關電腦、辦公地方、中央行政和審計的服務。
土地註冊處營運基金在這些服務方面的總開支達
2,700
萬港元（二零一三年：
2,600
萬港元），這金
額已計算在附註
4
的運作成本項下。
Services received from related parties included computer services, accommodation, central
administration and auditing. The total cost incurred on these services amounted to HK$27 million
(2013: HK$26 million). This amount is included in operating costs under note 4.
(iii)
向關連人士購入的固定資產包括裝置工程。這些資產的總成本為
30
萬港元（二零一三年：
200
萬港
元）。
Acquisition of fixed assets from related parties included fitting out projects. The total cost of these
assets amounted to HK$0.3 million (2013: HK$2.0 million).
土地註冊處營運基金向關連人士提供服務的收費和接受這些人士服務的收費都是按照劃一標準計算，即
同時提供給公眾的服務，收費和公眾一樣；至於只提供給關連人士的服務，則按服務的十足成本計算。
Charging for services rendered to or received from related parties was on the same basis, that is, at the
rates payable by the general public for services which were also available to the public or on a full cost
recovery basis for services which were available only to related parties.
