NOTES TO
THE ACCOUNTS
2
BASIS OF PREPARATION AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
(v) Foreign exchange (Continued)
9MJ FHHTZSYX TK KTWJNLS TUJWFYNTSX N J XZGXNINFW^ HTRUFSNJX FXXTHNFYJI HTRUFSNJX OTNSY [JSYZWJX TW GWFSHMJX \MTXJ
FHYN[NYNJX FWJ GFXJI TW HTSIZHYJI NS F HTZSYW^ TW HZWWJSH^ TYMJW YMFS YMTXJ TK YMJ 9WZXY FWJ YWFSXQFYJI NSYT -TSL 0TSL
ITQQFWX ZXNSL YMJ ^JFW JSI WFYJX TK J]HMFSLJ KTW YMJ XYFYJRJSY TK ǩSFSHNFQ UTXNYNTS NYJRX FSI YMJ F[JWFLJ WFYJX TK
J]HMFSLJ KTW YMJ ^JFW KTW YMJ NSHTRJ XYFYJRJSY NYJRX *]HMFSLJ INǨJWJSHJX FWJ WJHTLSNXJI NS TYMJW HTRUWJMJSXN[J
NSHTRJ FSI FHHZRZQFYJI ZSIJW YMJ MJFINSL TK J]HMFSLJ WJXJW[J *]HMFSLJ INǨJWJSHJX FWNXNSL KWTR KTWJNLS HZWWJSH^
GTWWT\NSLX FSI TYMJW HZWWJSH^ NSXYWZRJSYX IJXNLSFYJI FX MJILJX TK XZHM T[JWXJFX NS[JXYRJSYX FWJ WJHTLSNXJI NS TYMJW
comprehensive income and accumulated under the heading of exchange reserve.
*]HMFSLJ INǨJWJSHJX FWNXNSL KWTR YWFSXQFYNTS TK NSYJW HTRUFS^ QTFS GFQFSHJX GJY\JJS ,WTZU JSYNYNJX FWJ WJHTLSNXJI
in other comprehensive income and accumulated under the heading of exchange reserve when such loans form part
TK YMJ ,WTZUdžX SJY NS[JXYRJSY NS F KTWJNLS JSYNY^ 4S YMJ INXUTXFQ TK F KTWJNLS TUJWFYNTS N J F INXUTXFQ TK YMJ ,WTZUdžX
JSYNWJ NSYJWJXY NS F KTWJNLS TUJWFYNTS TW F INXUTXFQ NS[TQ[NSL QTXX TK HTSYWTQ T[JW F XZGXNINFW^ YMFY NSHQZIJX F KTWJNLS
TUJWFYNTS F INXUTXFQ NS[TQ[NSL QTXX TK OTNSY HTSYWTQ T[JW F OTNSY [JSYZWJ YMFY NSHQZIJX F KTWJNLS TUJWFYNTS TW F INXUTXFQ
NS[TQ[NSL QTXX TK XNLSNǩHFSY NSǪZJSHJ T[JW FS FXXTHNFYJ YMFY NSHQZIJX F KTWJNLS TUJWFYNTS FQQ TK YMJ J]HMFSLJ LFNSX TW
QTXXJX FHHZRZQFYJI NS J]HMFSLJ WJXJW[J NS WJXUJHY TK YMFY TUJWFYNTS FYYWNGZYFGQJ YT YMJ T\SJWX TK YMJ (TRUFS^ FWJ
transferred out of the exchange reserve and are recognised in the income statement.
.S FIINYNTS NS WJQFYNTS YT F UFWYNFQ INXUTXFQ TK F XZGXNINFW^ YMFY ITJX STY WJXZQY NS YMJ ,WTZU QTXNSL HTSYWTQ T[JW
YMJ XZGXNINFW^ YMJ UWTUTWYNTSFYJ XMFWJ TK FHHZRZQFYJI J]HMFSLJ INKKJWJSHJX NX WJ FYYWNGZYJI YT STS HTSYWTQQNSL
NSYJWJXYX FSI NX STY WJHTLSNXJI NS YMJ NSHTRJ XYFYJRJSY +TW FQQ TYMJW UFWYNFQ INXUTXFQX N J UFWYNFQ INXUTXFQX
TK FXXTHNFYJX TW OTNSY [JSYZWJX YMFY IT STY WJXZQY NS YMJ ,WTZU QTXNSL XNLSNǩHFSY NSǪZJSHJ TW OTNSY HTSYWTQ YMJ
proportionate share of the accumulated exchange differences is transferred out of the exchange reserve and is
recognised in the income statement.
&QQ TYMJW J]HMFSLJ INǨJWJSHJX FWJ WJHTLSNXJI NS YMJ NSHTRJ XYFYJRJSY
(w) Distributions to the Trust’s unitholders
)NXYWNGZYNTSX YT YMJ 9WZXYdžX ZSNYMTQIJWX FWJ WJHTWIJI NS JVZNY^ NS YMJ UJWNTI NS \MNHM YMJ^ FWJ FUUWT[JI KTW UF^RJSY
(x) Operating leases
1JFXJX NS \MNHM F XNLSNǩHFSY UTWYNTS TK YMJ WNXPX FSI WJ\FWIX TK T\SJWXMNU TK FXXJYX WJRFNSX \NYM YMJ QJFXNSL HTRUFS^
FWJ FHHTZSYJI KTW FX TUJWFYNSL QJFXJX 5F^RJSYX RFIJ NSHTRJ WJHJN[JI ZSIJW TUJWFYNSL QJFXJX SJY TK FS^ NSHJSYN[JX
WJHJN[JI KWTR UWT[NIJI YT YMJ QJFXNSL HTRUFS^ FWJ HMFWLJI HWJINYJI YT YMJ NSHTRJ XYFYJRJSY TS F XYWFNLMY QNSJ GFXNX
over the lease periods.
(y) Revenue and other income recognition
7J[JSZJ NX WJHTLSNXJI
N
KTW UTWYX FSI WJQFYJI XJW[NHJX FSI YWFSXUTWYFYNTS FSI QTLNXYNHX XTQZYNTSX \MJS YMJ XJW[NHJ NX WJSIJWJI FSI
NN
KTW RFSFLJRJSY FSI XJW[NHJ KJJ NSHTRJ FSI X^XYJR IJ[JQTURJSY FSI XZUUTWY KJJX \MJS YMJ XJW[NHJ NX WJSIJWJI
.SYJWJXY NSHTRJ NX WJHTLSNXJI TS F YNRJ UWTUTWYNTS GFXNX ZXNSL YMJ JǨJHYN[J NSYJWJXY RJYMTI
77
HUTCHISON PORT HOLDINGS TRUST
ANNUAL REPORT 2014
