NOTES TO
THE ACCOUNTS
2
BASIS OF PREPARATION AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
(b) Subsidiary companies
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KFNW [FQZJX FY YMJ FHVZNXNYNTS IFYJ 4S YMJ FHVZNXNYNTS G^ FHVZNXNYNTS GFXNX YMJ ,WTZU WJHTLSNXJX F STS HTSYWTQQNSL NSYJWJXY
NS YMJ FHVZNWJJ JNYMJW FY KFNW [FQZJ TW FY STS HTSYWTQQNSL NSYJWJXYdžX UWTUTWYNTSFYJ XMFWJ TK YMJ FHVZNWJJdžX SJY FXXJYX
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(c) Associated companies
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NSYJWJXY FSI T[JW \MNHM YMJ ,WTZU NX NS F UTXNYNTS YT J]JWHNXJ XNLSNǩHFSY NSǪZJSHJ T[JW NYX RFSFLJRJSY \MNHM NSHQZIJX
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FHHTZSYNSL J]HJUY \MJS YMJ NS[JXYRJSY NX HQFXXNǩJI FX MJQI KTW XFQJ NS \MNHM HFXJ NY NX FHHTZSYJI KTW ZSIJW -0+78
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YT WJHTLSNXJ FS^ NIJSYNǩJI NRUFNWRJSY QTXX NS YMJ [FQZJ TK NSIN[NIZFQ NS[JXYRJSYX
(d) Joint ventures
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OTNSY HTSYWTQ FSI T[JW \MNHM STSJ TK YMJ UFWYNHNUFYNSL UFWYNJX MFX ZSNQFYJWFQ HTSYWTQ
/TNSY [JSYZWJX NS[TQ[J YMJ JXYFGQNXMRJSY TK XJUFWFYJ JSYNYNJX 9MJ WJXZQYX FSI FXXJYX FSI QNFGNQNYNJX TK OTNSY [JSYZWJX FWJ
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KTW XFQJ NS \MNHM HFXJ NY NX FHHTZSYJI KTW ZSIJW -0+78 Lj3TS HZWWJSY FXXJYX MJQI KTW XFQJ FSI INXHTSYNSZJI TUJWFYNTSXlj
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individual investments.
(e) Fixed assets
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'ZNQINSLX FSI HN[NQ \TWPX FWJ IJUWJHNFYJI TS YMJ GFXNX TK FS J]UJHYJI QNKJ TK ^JFWX TW YMJ WJRFNSIJW YMJWJTK TW T[JW
the remaining period of the lease of the underlying leasehold land and land use rights, whichever is lesser. The period of
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JVZNURJSY FSI TYMJW ǩ]JI FXXJYX
73
HUTCHISON PORT HOLDINGS TRUST
ANNUAL REPORT 2014
