帐目注释NotestotheAccounts-机电工程署.PDFVIP

帳目註釋 Notes to the Accounts （除另有註明外，所有金額均以港幣千元為表示單位） (Amounts expressed in thousands of Hong Kong dollars unless otherwise stated) 1 總論 General 前立法局在1996年6月26 日根據《營運基金條例》 The Electrical and Mechanical Services Trading Fund (“EMSTF”) was （第430章）第3 、4及6條通過決議，在1996年8月1日 established on 1 August 1996 under the Legislative Council Resolution 成立機電工程營運基金，為客戶提供全面的機 passed on 26 June 1996 pursuant to sections 3, 4 and 6 of the Trading 電、電子、車輛工程、工程及顧問服務。 Funds Ordinance (Cap. 430) to provide comprehensive electrical, mechanical and electronic services, vehicle services, and project and consultancy services to clients. 政府各政策局、各部門及各自主機構均可自由選 Government bureaux, departments and autonomous bodies have the 擇採用機電工程營運基金或其他服務機構的服 freedom to use the services of the EMSTF or to choose alternative service 務，以切合他們部分或全部的機電服務需要。 providers to meet part or all of their electrical and mechanical service needs. 2 主要會計政策 Significant accounting policies 2.1 符合準則聲明 Statement of compliance 本財務報表是按照香港公認的會計原則及 These financial statements have been prepared in accordance with 所有適用的香港財務報告準則 （此詞是統 accounting principles generally accepted in Hong Kong and all 稱，當中包括香港會計師公會頒布的所有 applicable Hong Kong Financial Reporting Standards (“HKFRSs”), 適用的個別香港財務報告準則、香港會計