The Land Registry and
Land Registry Trading Fund
Vision, Mission, Values
Land Registrar's Statement
Highlights of 2005/06
Title Registration
Improving Services
Delivering Value
Building Trust
Organization Structure and
Management Initiatives
Financial Report
Business Volume in 2005/06
Comparison of
Performance Pledges
Financial Report
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Certified Financial Statements
PROFIT AND LOSS ACCOUNT
BALANCE SHEET
STATEMENT OF CHANGES IN EQUITY
CASH FLOW STATEMENT
NOTES TO THE ACCOUNTS
1. General
2. Significant accounting policies
2.1 Statement of compliance
2.2 Basis of preparation of the financial statements
2.3 Financial assets and financial liabilities
2.3.1 Initial recognition
2.3.2 Categorisation
2.3.2.1 Loans and receivables
2.3.2.2 Held-to-maturity securities
2.3.2.3 Other financial liabilities
2.3.3 Derecognition
2.3.4 Impairment of financial assets
2.4 Property, plant and equipment
2.5 Intangible assets
2.6 Impairment of fixed assets
2.7 Cash equivalents
2.8 Employee benefits
2.9 Income tax
2.10 Revenue recognition
2.11 Foreign currency translation
2.12 Related parties
3. Changes in accounting policies
3.1 Financial instruments (HKASs 32 and 39, Financial instruments)
3.2
Changes in presentation (HKAS 1, Presentation of financial statements and HKAS 38, Intangible assets)
4. Turnover
5. Operating costs
6. Other income
7. Taxation
8. Dividend
9. Rate of return on fixed assets
10. Property, plant and equipment
11. Intangible assets
12. Held-to-maturity securities
13. Deferred revenue
14. Customers’ deposits
15. Deferred tax
16. Trading fund capital
17. Retained earnings
18. Cash and cash equivalents
19. Related party transactions
20. Financial instruments
21. Capital commitments
22. Operating lease commitments
23. Comparative figures
24.
Possible impact of amendments, new standards and interpretations issued but not yet effective for the annual accounting period ended 31 March 2006
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