86
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)
2.11
外幣換算
Foreign currency
translation
本年度外幣交易，按交易當日的匯率換算為港元。以非港幣計算的貨幣資產及負債，均按報
告期結束日的匯率換算為港元。外匯換算產生的匯兌收益及虧損，會在全面收益表中確認。
Foreign currency transactions during the year are translated into Hong Kong dollars using the spot
exchange rates at the transaction dates. Monetary assets and liabilities denominated in currencies
other than Hong Kong dollars are translated into Hong Kong dollars using the closing exchange rate
at the end of the reporting period. Exchange gains and losses are recognised in the statement of
comprehensive income.
2.12
關連人士
Related parties
土地註冊處營運基金是根據《營運基金條例》成立，並屬政府轄下的獨立會計單位。年內，土
地註冊處營運基金在日常業務中與各關連人士進行交易。這些人士包括政府各局及部門、營
運基金，以及受政府所管制或主要影響的財政自主機構。
The LRTF is a
separate accounting entity within the Government established under the Trading Funds
Ordinance. During the year, the LRTF has entered into transactions with various related parties,
including government bureaux and departments, trading funds and financially autonomous bodies
controlled or significantly influenced by the Government, in the ordinary course of its business.
2.13
新訂及經修訂香港財務報告準
Impact of new and
revised HKFRSs
則的影響
香港會計師公會已頒布自本會計期開始生效的多項新訂及經修訂的香港財務報告準則。適
用於本財務報表所呈報的年度的會計政策，並未因這些發展而有任何改變。
The HKICPA has issued a
number of new and revised HKFRSs that are effective for the current
accounting period. There have been no changes to the accounting policies applied in these financial
statements for the years presented as a
result of these developments.
土地註冊處營運基金並沒有採納在本會計期尚未生效的任何新香港財務報告準則（附註
25
）。
The LRTF has not applied any new HKFRSs that are not yet effective for the current accounting period
(note 25).
