Annual Report 2012–13
年報
99
財務報表附註
（續）
Notes to the Financial Statements
(continued)
22.
金融風險管理
（續）
Financial
risk management
(continued)
(v)
貨幣風險
（續）
Currency
risk
(continued)
在報告期結束日，以美元為本位的金融資產總計有
1.02
億港元（二零一二年：
1.02
億港元）。
剩餘的金融資產及所有金融負債均以港元為本位。
At the end of the reporting period, financial assets totalling HK$102 million (2012: HK$102 million)
were denominated in United States dollars. The remaining financial assets and all financial liabilities
were denominated in Hong Kong dollars.
(vi)
其他財務風險
Other
financial
risk
土地註冊處營運基金因於每年一月釐定的外匯基金存款息率（附註
11
）的變動而須面對金融
風險。於二零一三年三月三十一日，假設二零一二年及二零一三年的息率增加╱減少
50
個基
點而其他因素不變，估計年度盈利及儲備將增加╱減少
180
萬港元。
The LRTF is exposed to financial risk arising from changes in the interest rate on the placement with
the Exchange Fund which is determined every January (Note 11). It was estimated that, as at 31 March
2013, a
50 basis point increase/decrease in the interest rates for 2012 and 2013, with all other
variables held constant, would increase/decrease the profit for the year and reserves by HK$1.8
million.
(vii)
公平值
Fair values
在活躍市場買賣的金融工具的公平值是根據報告期結束日的市場報價釐定。如沒有該等市
場報價，則以現值或其他估值方法以報告期結束日的市況數據評估其公平值。
The fair value of financial instruments traded in active markets is based on quoted market prices at the
end of the reporting period. In the absence of such quoted market prices, fair values are estimated
using present value or other valuation techniques, using inputs based on market conditions existing at
the end of the reporting period.
