香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
104
財務報表附註
（續）
Notes to the Financial Statements
(continued)
22.
金融風險管理
（續）
Financial risk management
(continued)
(v)
貨幣風險
（續）
Currency risk
(continued)
在報告期結束日，以美元為本位的金融資產總計有
5,600
萬港元（二零一三年：
1.02
億港元）。剩餘
的金融資產及所有金融負債均以港元為本位。
At the end of the reporting period, financial assets totalling HK$56 million (2013: HK$102 million)
were denominated in United States dollars. The remaining financial assets and all financial
liabilities were denominated in Hong Kong dollars.
(vi)
其他財務風險
Other financial risk
土地註冊處營運基金因於每年一月釐定的外匯基金存款息率（附註
11
）的變動而須面對金融風險。
於二零一四年三月三十一日，假設二零一三年及二零一四年的息率增加╱減少
50
個基點而其他因
素不變，估計年度盈利及儲備將增加╱減少
190
萬港元（二零一三年：
180
萬港元）。
The LRTF is exposed to financial risk arising from changes in the interest rate on the placement
with the Exchange Fund which is determined every January (Note 11). It was estimated that, as at
31 March 2014, a 50 basis point increase/decrease in the interest rates for 2013 and 2014, with all
other variables held constant, would increase/decrease the profit for the year and reserves by
HK$1.9 million (2013: HK$1.8 million).
(vii)
公平值
Fair values
在活躍市場買賣的金融工具的公平值是根據報告期結束日的市場報價釐定。如沒有該等市場報價，
則以現值或其他估值方法以報告期結束日的市況數據評估其公平值。
The fair value of financial instruments traded in active markets is based on quoted market prices at
the end of the reporting period. In the absence of such quoted market prices, fair values are
estimated using present value or other valuation techniques, using inputs based on market
conditions existing at the end of the reporting period.
所有金融工具均以與其公平值相同或相差不大的金額在財務狀況表內列帳。
All financial instruments are stated in the statement of financial position at amounts equal to or not
materially different from their fair values.
