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財務報表 FINANCIAL STATEMENTS

旅遊遊業監管局

財務報表附註

TRAVEL INDUSTRY AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS

截至2024年3月31日止年度
FOR THE YEAR ENDED 31ST MARCH 2024

2. 重大會計政策（續） 2. Material accounting policies (continued)

(e) 租賃（續） (e) Lease (continued)

租賃負債於租賃開始日期按租 Lease liabilities are recognized at the
賃期內作出的租賃付款之現值 commencement date of the lease at the present
確認。租賃付款包括固定付款 value of lease payments to be made over the lease
（包括實質固定付款）減任何 term. The lease payments include fixed payments
應收租賃優惠、取決於某一指 (including in-substance fixed payments) less
數或比率之浮動租賃付款以及 any lease incentives receivable, variable lease
預期根據剩餘價值擔保支付之 payments that depend on an index or a rate, and
金額。 amounts expected to be paid under residual value
guarantees.

(f) 按公平值透過損益列帳的金融 (f) Financial assets at fair value through profit or loss
資產

證券投資分類為按公允價值計 Investments in securities are classified as at fair
入損益的金融資產。證券投資 value through profit or loss. Changes in the fair
的公允價值變動（包括利息） value of the investments (including interest) are
計入盈餘或虧損內。 recognised in surplus or deficit.

證券投資於旅監局承諾購買╱ Investments in securities are recognised/
出售有關的投資時確認╱取消 derecognised on the date the Authority commits
確認。出售證券投資所產生的 to purchase/sell the investments. Profit or loss on
利潤或虧損按出售所得款項淨 disposal of investments in securities are determined
額與投資的帳面價值之間的差 as the difference between the net disposal proceeds
額計算，並於產生時計入盈餘 and the carrying amount of the investments and are
或虧損內。 accounted for in surplus or deficit as they arise.

TRAVEL INDUSTRY AUTHORITY ANNUAL REPORT 2023-24 115