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1、 147 財務報表 Financial Statements148 綜合收益表 Consolidated Income Statement149 綜合全面收益表 Consolidated Statement of Comprehensive Income150 財務狀況表 Statements of Financial Position151 綜合權益變動表 Consolidated Statement of Changes in Equity152 綜合現金流量表 Consolidated Cash Flow Statement153 財務報表附註 Notes to The Financia
2、l Statements153 1. 主要會計政策 Principal Accounting Policies171 2. 會計政策之變動 Changes in Accounting Policies174 3. 營業額及分部資料 Turnover and Segment Information176 4. 其他收入 Other Income177 5. 利息收入淨額 Net Interest Income177 6. 除稅前溢利 Profit Before Taxation178 7. 董事及高級管理人員之酬金 Emoluments of Directors and Senior Manag
3、ement180 8. 綜合收益表內之稅項 Taxation in the Consolidated Income Statement181 9. 股東應佔純利 Net Profit Attributable to Shareholders181 10. 股息 Dividends182 11. 每股盈利 Earnings Per Share183 12. 固定資產 集團 Fixed Assets Group188 13. 附屬公司權益 Interest in Subsidiaries188 14. 合營企業權益 Interest in Joint Ventures189 15. 其他資產 Ot
4、her Assets189 16. 現金及銀行存款 Cash and Deposits with Banks190 17. 應收賬款及其他應收款 Trade and Other Receivables190 18. 待售物業 Properties for Sale191 19. 銀行貸款及其他借貸 Bank Loans and Other Borrowings192 20. 應付賬款及其他應付款 Trade and Other Payables192 21. 於綜合財務狀況表上之稅項 Taxation in the Consolidated Statement of Financial Pos
5、ition194 22. 股本 Share Capital195 23. 儲備 Reserves198 24. 非控股權益 Non-Controlling Interests198 25. 來自經營業務之現金 Cash Generated from Operations199 26. 或然負債 Contingent Liabilities199 27. 承擔 Commitments200 28. 僱員福利 Employee Benefits205 29. 關連人士交易 Related Party Transactions206 30. 財務風險管理目標及政策 Financial Risk Ma
6、nagement Objectives and Policies210 31. 重要會計估計及判斷 Significant Accounting Estimates and Judgments211 32. 最終控股公司 Ultimate Holding Company211 33. 會計政策之未來變動 Future Changes in Accounting Policies211 34. 核准財務報表 Approval of Financial Statements212 35. 主要附屬公司 Principal Subsidiaries217 36. 合營企業 Joint Venture
7、s148 恒隆地產有限公司 HANG LUNG PROPERTIES LIMITED 2013 年報 ANNUAL REPORT綜合收益表 Consolidated Income Statement截至二零一三年十二月三十一日止年度 For the year ended December 31, 2013財務報表附註乃本財務報表之一部分。 年內股東應佔股息詳列於附註10。The accompanying notes form part of these financial statements. Details of dividends payable to equity shareholde
8、rs of the Company attributable to the year are set out in note 10.以港幣百萬元計算in HK$ Million附註 Note20132012營業額Turnover3(a)9,1387,372直接成本及營業費用Direct costs and operating expenses(2,301)(1,630)毛利Gross profit6,8375,742其他收入Other income4362,153行政費用Administrative expenses(642)(626)未計入投資物業之公平值 變動的營業溢利Operating
9、profit before change in fair value of investment properties6,2317,269投資物業之公平值增加Increase in fair value of investment properties122,4822,522已計入投資物業之公平值 變動的營業溢利Operating profit after change in fair value of investment properties8,7139,791利息收入Interest income793621財務費用Finance costs(398)(348)利息收入淨額Net int
10、erest income5395273應佔合營企業溢利Share of profits of joint ventures1496105除稅前溢利Profit before taxation3(a) and land held for own use under an operating lease, the fair value of which cannot be measured separately from the fair value of a building situated thereon at the inception of the lease, is accounted
11、 for as being held under a finance lease, unless the building is also clearly held under an operating lease. For these purposes, the inception of the lease is the time that the lease was first entered into by the Group, or taken over from the previous lessee.(ii) Assets acquired under finance leases
12、Where the Group acquires the use of assets under finance leases, the amounts representing the fair value of the leased asset, or, if lower, the present value of the minimum lease payments, of such assets are included in fixed assets and the corresponding liabilities, net of finance charges, are reco
13、rded as obligations under finance leases. Depreciation is provided at rates which write off the cost or valuation of the assets over the term of the relevant lease or, where it is likely the Company or the Group will obtain ownership of the asset, the life of the asset, as set out in note 1(h). Impa
14、irment losses are accounted for as described in note 1(j). Finance charges implicit in the lease payments are charged to profit or loss over the period of the leases so as to produce an approximately constant periodic rate of charge on the remaining balance of the obligations for each accounting per
15、iod. Contingent rentals are written off as an expense of the accounting period in which they are incurred.1 主要會計政策（續）(g) 其他固定資產（續）2. 租賃資產（續）(i) 租予本集團之資產分類分類乃評估有關安排的實質內容後釐定，而不論有關安排是否具備租約的法律形式。由承租人承擔資產擁有權之絕大部份風險及利益之資產租約均列為融資租約，而租賃人未有把資產擁有權之全部風險及利益轉移之資產租約則列為營業租約，但下列情況除外： 以營業租約持有但在其他方面均符合投資物業定義之物業會逐項劃歸為
16、投資物業，其入賬方式會如同以融資租約持有一致；及 以營業租約持作自用，但無法在租賃開始時將其公平值與建於其上之建築物之公平值分開計量之土地，是按以融資租約持有方式入賬；但清楚地以營業租約持有之建築物除外。就此而言，租賃之開始時間是指本集團首次訂立租約時，或自前承租人接收建築物時。(ii) 根據融資租約購入之資產如本集團根據融資租約購入資產之使用權，則所租賃資產之公平值或有關資產之最少應付租金之現值兩者之較低者計入固定資產，而相應之負債在扣除融資費用後，列作融資租約承擔入賬。折舊是在相關之租約期內或資產之可使用年期 （如本公司或本集團可能取得資產之擁有權） 內撇銷資產成本或估值之比率計提；有關之資產可使用年期載列於附註1(h)。減值虧損如附註1(j)所述入賬。包含在租金內之融資費用於租約期內在損益內扣除，使每個會計期間之融資費用佔承擔餘額的比率大致相同。或然租金在其產生之會計期間作為開支撇銷。160 恒隆地產有限公司 HANG LUNG PROPERTIES LIMITED 2013 年報 ANNUAL REPORT財務報表附註 Notes to t
