香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
82
財務報表附註
（續）
Notes to the Financial Statements
(continued)
2.
主要會計政策
（續）
Significant accounting policies
(continued)
2.2
編製財務報表的基礎
Bas i s of preparat ion of the f i nanc i a l
statements
本財務報表的編製基礎均以原值成本法計量。
The measurement basis used in the preparation of the financial statements is historical cost.
編製符合香港財務報告準則的財務報表需要土地註冊處營運基金管理層作出判斷、估計及假設。
該等判斷、估計及假設會影響會計政策的實施，以及資產與負債和收入與支出的呈報款額。該等
估計及相關的假設，均按以往經驗及其他在有關情況下被認為合適的因素而制訂。倘若沒有其他
現成數據可供參考，則會採用該等估計及假設作為判斷有關資產及負債的帳面值的基礎。估計結
果或會與實際價值有所不同。
The preparation of financial statements in conformity with HKFRSs requires the management of
LRTF to make judgements, estimates and assumptions that affect the application of policies and
reported amounts of assets, liabilities, income and expenses. The estimates and associated
assumptions are based on historical experience and various other factors that are believed to be
reasonable under the circumstances, the results of which form the basis of making judgements
about carrying values of assets and liabilities that are not readily apparent from other sources.
Actual results may differ from these estimates.
該等估計及其所依據的假設會作持續檢討。如修訂會計估計只會影響當年的會計期，當年的會計
期內會確認有關修訂；如修訂會影響當年及未來的會計期，則會在當年及未來的會計期內確認有
關修訂。
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised if the revision
affects only that period, or in the period of the revision and future periods if the revision affects
both current and future periods.
土地註冊處營運基金在實施會計政策方面並不涉及任何關鍵的會計判斷。無論對未來作出的假設，
或在報告期結束日估計過程中所存在的不明朗因素，皆不足以構成重大風險，導致資產和負債的
帳面金額在來年大幅修訂。
There are no critical accounting judgements involved in the application of the LRTF’s accounting
policies. There are also no key assumptions concerning the future, or other key sources of
estimation uncertainty at the end of the reporting period, that have a significant risk of causing a
material adjustment to the carrying amounts of assets and liabilities in the next year.
