Annual Report 2012–13
年報
101
財務報表附註
（續）
Notes to the Financial Statements
(continued)
24.
經營租約承擔
Operating
lease commitments
在二零一三年三月三十一日，根據不可撤銷的土地及建築物經營租約在未來的最低應付租賃款項
總額如下：
As at 31 March 2013, the total future minimum lease payments under non-cancellable operating leases for
land and buildings were payable as follows:
2013
2012
不超過一年
Not later than one year
2,434
3,646
超過一年但不超過五年
Later than one year but not later
than five years
—
2,434
總額
Total
2,434
6,080
25.
已頒布但於截至二零一三年
三月三十一日止年度尚未生
效的修訂、新準則及詮釋可能
造成的影響
Possible
impact
of
amendments,
new
standards
and
interpretations
issued
but not
yet
effective
for
the
year
ended
31 March 2013
直至本財務報表發出之日，香港會計師公會已頒布多項修訂、新準則及詮釋。其中包括於截至二
零一三年三月三十一日止年度尚未生效，亦沒有提前在本財務報表中被採納的修訂、新準則及詮
釋。
Up to the date of issue of these financial statements, the HKICPA has issued a
number of amendments,
new standards and interpretations which are not yet effective for the year ended 31 March 2013 and which
have not been early adopted in these financial statements.
土地註冊處營運基金正就該等修訂、新準則及詮釋在首次採納期間預計會產生的影響進行評估。
迄今的結論是採納該等修訂、新準則及詮釋不大可能會對土地註冊處營運基金的運作成果及財務
狀況有重大影響。
The LRTF is in the process of making an assessment of what the impact of these amendments, new
standards and interpretations is expected to be in the period of initial adoption. So far it has concluded that
the adoption of them is unlikely to have a
significant impact on the LRTF’s results of operations and
financial position.
