Page 66 - 香港旅遊業議會（2017-2018年度報告）

議會為出租人：
分租機場服務櫃檯收入及其他租金收入的總額為：
分租機場服務櫃檯
其他租金收入
分租機場服務櫃檯的應收租金及根據不可撤銷營運租賃的
其他租金收入總額如下：
一年內
第二至第五年(包括首尾兩年)
. ˴ࠅ၍ଣɛࡰཇږ
主要管理人員的福利為港幣3,552,147元(二零一七年為港
幣3,685,277元)，其中港幣3,256,672元(二零一七年為港
幣3,374,984元)為薪金，港幣295,475元(二零一七年為港
幣310,293元)為退休福利。
. ᗫஹ˙ʹ׸
本年度內議會與關連方沒有交易。
. ༟͉၍ଣ
議會管理累計盈餘的首要目標，是力求議會能持續運作，
繼續監管香港的旅行社(議會登記會員)、領隊及導遊。議
會從事的業務還有：維持業界的高專業水平，以及保障旅
客和業界的利益。議會主動並定期對累計盈餘加以檢討與
管理，確保足以應付運作需要。
. ᗫᒟึࠇПၑʿкᓙ
編製符合《香港財務報告準則》的財務報表，管理層需要
對影響會計政策的應用及資產、負債、收入和支出的列報
款額作出判斷、估算及假設。該等估算及相關假設，均按
以往經驗及管理層相信在有關情況下屬於合理的各項其他
因素而作出，所得結果構成管理層就目前無法從其他資料
來源得悉資產及負債賬面值時所作判斷的基礎。實際結果
可能與該等估算有所不同。
管理層會不斷修訂各項估算及隱含假設。會計估算的修
訂，如只影響作出修訂的期間，則於該期間確認；如同時
影響當前及未來期間，則於修訂期間及未來期間確認。
64
64 香港旅遊業議會二零一七至二零一八年度報告
The Council as lessor:
The total amount of rental income from sub-leasing of the airport service
counter and other rental income earned:
2018 2017
港幣 HK$ 港幣 HK$
Sub-leasing of the airport service counter 273,600 273,600
Other rental income - -
273,600 273,600
The total amount of rent receivable from sub-leasing of the airport
service counter and other rental income under non-cancellable
operating leases are as follows:
2018 2017
港幣 HK$ 港幣 HK$
Within one year 273,600 273,600
In the second to fifth years inclusive - -
273,600 273,600
. Key management personnel's remuneration
The key management personnel received HK$3,552,147 (2017:
HK$$3,685,277) in employee benefits, being HK$3,256,672 (2017:
HK$3,374,984) in salaries and HK$295,475 (2017: HK$310,293) in
retirement benefit.
. Related party transactions
During the year, the Council has no transactions with its related parties.
. Capital management
The Council’s primary objectives when managing accumulated surplus
are to safeguard the Council’s ability to continue as a going concern,
so that it can continue to serve as a regulatory body of travel agents,
which are registered members of the Council, as well as tour escorts
and tourist guides in Hong Kong. The Council also conducts activities
relating to maintaining a high professional standard within the industry
and protecting the interests of travellers and the industry. The Council
actively and regularly reviews and manages its accumulated surplus to
ensure adequacy for operational needs.
. Critical accounting estimates and judgment
The preparation of financial statements in conformity with HKFRSs
requires the management to make judgments, estimates and
assumptions that affect the application of policies and reported
amounts of assets, liabilities, income and expenses. The estimates
and associated assumptions are based on historical experience and
various other factors that are believed to be reasonable under the
circumstances, the results of which form the basis of making the
judgments about carrying values of assets and liabilities that are not
readily apparent from other sources. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing
basis. Revisions to accounting estimates are recognised in the period in
which the estimate is revised if the revision affects only that period, or in
the period of the revision and future periods if the revision affects both
current and future periods.