80
香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
2.3.2
分類
（續）
Categorisation
(continued)
2.3.2.1
貸出款項及應收帳款（續）
Loans and receivables (continued)
2.3.2.2
持至期滿的證券
Held-to-maturity securities
2.3.2.3
其他金融負債
Other financial liabilities
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
（續）
Financial assets and financial
liabilities
(continued)
實際利率法是計算金融資產或金融負債的攤銷成本值，以及攤分在有關期間的利
息收入或支出的方法。實際利率是指可將金融工具在預計有效期間（或適用的較短
期間）內的預計現金收支，折現成該金融資產或金融負債的帳面淨值所適用的貼現
率。土地註冊處營運基金在計算實際利率時，會考慮金融工具的所有合約條款以估
計現金流量，但不會計及日後的信貸虧損。有關計算包括與實際利率相關的所有收
取自或支付予合約各方的費用、交易成本及所有其他溢價或折讓。
The effective interest method is a method of calculating the amortised cost of a financial
asset or a financial liability and of allocating the interest income or interest expense over the
relevant period. The effective interest rate is the rate that exactly discounts estimated future
cash payments or receipts through the expected life of the financial instrument or, when
appropriate, a shorter period to the net carrying amount of the financial asset or financial
liability. When calculating the effective interest rate, the LRTF estimates cash flows
considering all contractual terms of the financial instruments but does not consider future
credit losses. The calculation includes all fees paid or received between parties to the
contract that are an integral part of the effective interest rate, transaction costs and all
other premiums or discounts.
持至期滿的證券為具有固定或可以確定收支金額及有固定到期日，而且土地註冊
處營運基金有明確意向及能力，可以持有直至到期的非衍生金融資產，惟符合貸出
款項及應收帳款定義的金融資產則除外。
Held-to-maturity securities are non-derivative financial assets with fixed or determinable
payments and fixed maturity which the LRTF has the positive intention and ability to hold to
maturity, other than those that meet the definition of loans and receivables.
持至期滿的證券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
）。
Held-to-maturity securities are carried at amortised cost using the effective interest method
less impairment losses, if any (note 2.3.4).
其他金融負債採用實際利率法按攤銷成本值列帳。
Other financial liabilities are carried at amortised cost using the effective interest method.
