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香港土地註冊處營運基金
The
Land Registry Trading
Fund Hong Kong
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)
2.2
編製財務報表的基礎
Basis of preparationof the financial statements
本財務報表的編製基礎均以原值成本法計量。
The measurement basis used in the preparation of the financial statements is historical cost.
編製符合香港財務報告準則的財務報表需要土地註冊處營運基金管理層作出判斷、估計及
假設。該等判斷、估計及假設會影響會計政策的實施，以及資產與負債和收入與支出的呈報
款額。該等估計及相關的假設，均按以往經驗及其他在有關情況下被認為合適的因素而制
訂。倘若沒有其他現成數據可供參考，則會採用該等估計及假設作為判斷有關資產及負債的
帳面值的基礎。估計結果或會與實際價值有所不同。
The preparation of financial statements in conformity with HKFRSs requires the management of LRTF
to make judgements, estimates and assumptions that affect the application of policies and reported
amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are
based on historical experience and various other factors that are believed to be reasonable under the
circumstances, the results of which form the basis of making judgements about carrying values of
assets and liabilities that are not readily apparent from other sources. Actual results may differ from
these estimates.
該等估計及其所依據的假設會作持續檢討。如修訂會計估計只會影響當年的會計期，當年的
會計期內會確認有關修訂；如修訂會影響當年及未來的會計期，則會在當年及未來的會計期
內確認有關修訂。
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised if the revision affects only that
period, or in the period of the revision and future periods if the revision affects both current and
future periods.
土地註冊處營運基金在實施會計政策方面並不涉及任何關鍵的會計判斷。無論對未來作出
的假設，或在報告期結束日估計過程中所存在的不明朗因素，皆不足以構成重大風險，導致
資產和負債的帳面金額在來年大幅修訂。
There are no critical accounting judgements involved in the application of the LRTF’s accounting
policies. There are also no key assumptions concerning the future, or other key sources of estimation
uncertainty at the end of the reporting period, that have a
significant risk of causing a
material
adjustment to the carrying amounts of assets and liabilities in the next year.
