Annual Report 2013-14
年報
81
財務報表附註
Notes to the Financial Statements
（除另有註明外，所有金額均
以港幣千元為表示單位）
(Amounts expressed in thousands of
Hong Kong dollars, unless otherwise stated)
1.
總論
General
立法會在一九九三年六月三十日根據《營運基金條例》（第
430
章）第
3
、
4
及
6
條通過決議案，在一九九三
年八月一日設立土地註冊處營運基金。土地註冊處備存載列最新資料的土地登記冊以執行土地註冊制
度，並向客戶提供查閱土地登記冊和有關土地記錄的服務和設施。此外，土地註冊處亦負責辦理業主立
案法團的申請。
The Land Registry Trading Fund (“LRTF”) was established on 1 August 1993 under the Legislative
Council Resolution passed on 30 June 1993 pursuant to sections 3, 4 and 6 of the Trading Funds
Ordinance (Cap. 430). The Land Registry administers a land registration system by maintaining an up-
to-date Land Register and provides its customers with services and facilities for searches of the Land
Register and related land records. The Land Registry also processes applications for the incorporation
of owners.
2.
主要會計政策
Significant accounting policies
2.1
符合準則聲明
Statement of compliance
本財務報表是按照香港公認的會計原則及所有適用的香港財務報告準則（此詞是統稱，當中包括香
港會計師公會頒布的所有適用的個別香港財務報告準則、香港會計準則及詮釋）編製。土地註冊處
營運基金採納的主要會計政策摘要如下。
These financial statements have been prepared in accordance with accounting principles generally
accepted in Hong Kong and all applicable Hong Kong Financial Reporting Standards (“HKFRSs”),
a collective term which includes all applicable individual Hong Kong Financial Reporting
Standards, Hong Kong Accounting Standards (“HKASs”) and Interpretations issued by the Hong
Kong Institute of Certified Public Accountants (“HKICPA”). A summary of the significant
accounting policies adopted by the LRTF is set out below.
