香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
90
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)
2.10
收入的確認
Revenue recognition
營運收入在提供服務時確認。利息收入採用實際利率法以應計方式確認。
Revenue is recognised as services are provided. Interest income is recognised as it accrues using
the effective interest method.
2.11
外幣換算
Foreign currency translation
本年度外幣交易，按交易當日的匯率換算為港元。以非港幣計算的貨幣資產及負債，均按報告期
結束日的匯率換算為港元。外匯換算產生的匯兌收益及虧損，會在全面收益表中確認。
Foreign currency transactions during the year are translated into Hong Kong dollars using the spot
exchange rates at the transaction dates. Monetary assets and liabilities denominated in currencies
other than Hong Kong dollars are translated into Hong Kong dollars using the closing exchange
rate at the end of the reporting period. Exchange gains and losses are recognised in the
statement of comprehensive income.
2.12
關連人士
Related parties
土地註冊處營運基金是根據《營運基金條例》成立，並屬政府轄下的獨立會計單位。年內，土地註冊
處營運基金在日常業務中與各關連人士進行交易。這些人士包括政府各局及部門、營運基金，以
及受政府所管制或主要影響的財政自主機構。
The LRTF is a separate accounting entity within the Government established under the Trading
Funds Ordinance. During the year, the LRTF has entered into transactions with various related
parties, including government bureaux and departments, trading funds and financially
autonomous bodies controlled or significantly influenced by the Government, in the ordinary
course of its business.
