香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
84
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)
2.3
金融資產及金融負債
（續）
Financial assets and financial liabilities
(continued)
2.3.2
分類
（續）
Categorisation
(continued)
2.3.2.1
貸出款項及應收帳款
（續）
Loans and receivables
(continued)
實際利率法是計算金融資產或金融負債的攤銷成本值，以及攤分在有關期間的利息收入
或支出的方法。實際利率是指可將金融工具在預計有效期間（或適用的較短期間）內的預
計現金收支，折現成該金融資產或金融負債的帳面淨值所適用的貼現率。土地註冊處營
運基金在計算實際利率時，會考慮金融工具的所有合約條款以估計現金流量，但不會計
及日後的信貸虧損。有關計算包括與實際利率相關的所有收取自或支付予合約各方的費
用、交易成本及所有其他溢價或折讓。
The effective interest method is a method of calculating the amortised cost of a financial
asset or a financial liability and of allocating the interest income or interest expense over
the relevant period. The effective interest rate is the rate that exactly discounts
estimated future cash payments or receipts through the expected life of the financial
instrument or, when appropriate, a shorter period to the net carrying amount of the
financial asset or financial liability. When calculating the effective interest rate, the LRTF
estimates cash flows considering all contractual terms of the financial instruments but
does not consider future credit losses. The calculation includes all fees paid or received
between parties to the contract that are an integral part of the effective interest rate,
transaction costs and all other premiums or discounts.
2.3.2.2
持至期滿的證券
Held-to-maturity securities
持至期滿的證券為具有固定或可以確定收支金額及有固定到期日，而且土地註冊處營運
基金有明確意向及能力，可以持有直至到期的非衍生金融資產，惟符合貸出款項及應收
帳款定義的金融資產則除外。
Held-to-maturity securities are non-derivative financial assets with fixed or determinable
payments and fixed maturity which the LRTF has the positive intention and ability to
hold to maturity, other than those that meet the definition of loans and receivables.
持至期滿的證券採用實際利率法按攤銷成本值扣除任何減值虧損（如有）列帳（附註
2.3.4
）。
Held-to-maturity securities are carried at amortised cost using the effective interest
method less impairment losses, if any (note 2.3.4).
2.3.2.3
其他金融負債
Other financial liabilities
其他金融負債採用實際利率法按攤銷成本值列帳。
Other financial liabilities are carried at amortised cost using the effective interest
method.
