Annual Report 2012–13
年報
79
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)
2.3
金融資產及金融負債
Financial assets and financial
liabilities
2.3.1
初始確認
Initial recognition
土地註冊處營運基金會按起初取得資產或引致負債的目的將金融資產及金融負債作下
列分類：貸出款項及應收帳款、持至期滿的證券及其他金融負債。
The LRTF classifies its financial assets and financial liabilities into different categories at inception,
depending on the purpose for which the assets were acquired or the liabilities were incurred. The
categories are: loans and receivables, held-to-maturity securities and other financial liabilities.
金融資產及金融負債最初按公平值（通常相等於成交價）加上因收購金融資產或產生金
融負債而直接引致的交易成本計量。
Financial assets and financial liabilities are measured initially at fair value, which normally equals
to the transaction prices, plus transaction costs that are directly attributable to the acquisition of
the financial asset or issue of the financial liability.
土地註冊處營運基金在成為有關金融工具的合約其中一方之日會確認有關金融資產及
金融負債。至於購買及出售市場上有既定交收期的金融資產，則於交收日入帳。
The LRTF recognises financial assets and financial liabilities on the date it becomes a
party to the
contractual provisions of the instrument. Regular way purchases and sales of financial assets are
accounted for at settlement date.
2.3.2
分類
Categorisation
2.3.2.1
貸出款項及應收帳款
Loans and receivables
貸出款項及應收帳款為具有固定或可以確定收支金額，但在活躍市場並沒有報價
的非衍生金融資產，而土地註冊處營運基金亦無意將之持有作交易用途。此類別包
括外匯基金存款、應收帳款、應收關連人士帳款、銀行存款及現金及銀行結餘。
Loans and receivables are non-derivative financial assets with fixed or determinable
payments that are not quoted in an active market and which the LRTF has no intention of
trading. This category includes placement with the Exchange Fund, debtors, amounts due
from related parties, bank deposits, and cash and bank balances.
貸出款項及應收帳款採用實際利率法按攤銷成本值扣除任何減值虧損（如有）列帳
（附註
2.3.4
）。
Loans and receivables are carried at amortised cost using the effective interest method less
impairment losses, if any (note 2.3.4).
