F

Fair value

公平值 

Fair value gains on equity investments at fair value through profit or loss

按公平值计入损益之股权投资公平值收益 

Fellow subsidiaries

同系附属公司 

Final dividend

末期股息 

Final, proposed/paid after the balance sheet date

结算日后拟派╱支付之末期股息 

Finance costs

融资成本╱财务费用 

Financed by 

资金来源 

Financial commitments

财务承担 

Financial assets at fair value through profit or loss

按公平值计入损益之金融资产 

Financial asset carried at cost

按成本列账之金融资产 

Financial planning services

理财服务 

Financial guarantee contracts

财务担保合约 

Financial highlights

财务概要 

Financial instruments by category

按类别划分之财务╱金融工具 

Financial position

财务状况 

Financial ratios

财务比率 

Financial reporting process and internal controls

申报程序及内部监控 

Financial review

财务回顾 

Financial statements

财务报表 

Financial summary

财务摘要╱财务概要 

Financing 

融资 

FIVE HIGHEST PAID EMPLOYEES

五名最高薪僱员 

Fixed assets

固定资产 

Fixed assets and investment properties

固定资产及投资物业 

Fixed record date

指定记录日期 

Floating rates

浮动利率 

For the six months ended [date]

截至[日期]止六个月 

For the year ended [date]

截至[日期]止年度 

Foreign exchange differences, net

汇兑差额之净额 

Foreign exchange exposure

汇兑风险 

Foreign currency risk

外汇风险 

Forfeited contributions

已没收供款 

Former directors

前任董事 

Forward contracts, swap and currency loans

远期合约、掉期及货币贷款 

Freehold land and buildings

永久业权土地及楼宇 

Functional and presentation currency

功能及呈报货币 

Furniture, fixtures and equipment

家俬、固定装置及设备 

Future prospects

未来前景 

G

Gain/(Loss) on disposal of associates

出售联营公司之收益╱（亏损） 

Gain on disposal of available-for-sale financial assets

出售可供出售财务资产之收益 

Gearing ratio

资本负债比率 

General and administrative expenses

一般及行政开支 

General banking facilities

一般银行信贷 

General meeting

股东大会 

General overview

总览 

General reserve

一般储备 

Geographical segments

地区分部 

Give a true and fair view of 

真实而公允地反映 

Goodwill

商誉 

Goodwill arising from acquisition

收购所产生之商誉 

Government grants and subsidies

政府补助金及津贴 

Granted and yet to be exercised

已授出但尚未行使 

Granted during the year

于年内授出 

Grantee

承授人 

Gross floor area

楼面面积 

Gross profit 

毛利 

Gross profit ratio/margin

毛利率 

Group overheads

集团经常费用 

Guarantees given to banks in connection with facilities granted to subsidiaries

就附属公司所获融资而向银行作出之担保 

H

Have unilateral control over

单方面控制 

Head office and principal place of business

总办事处及主要营业地点 

Hedging instruments

对冲工具 

Hedging policies

对冲政策 

Held for trading

持作买卖 

Held-to maturity securities

持有至到期之证券 

Historical and expected volatility

历史及预期波幅 

HK$ in million

港币百万元╱百万港元 

HK$’000

千港元 

Hong Kong Accounting Standards (“HKASs”)

香港会计准则（「香港会计准则」） 

Hong Kong Branch Registrars and Transfer Office

股份过户及转让登记处香港分处 

Hong Kong Companies Ordinance

香港公司条例 

Hong Kong dollars or HK$

港元 

Hong Kong Financial Reporting Standards

(“HKFRSs”)

香港财务报告准则 

（「香港财务报告准则」） 

HK(IFRIC)-Int 8

香港（国际财务报告诠释委员会） 

—诠释第8号 

Hong Kong Institute of Certified Public Accountants (the “HKICPA”)

香港会计师公会 

（「香港会计师公会」） 

Hong Kong profits tax refunded/(paid)

退回╱（已付）香港利得税 

Hong Kong Society of Accountants

香港会计师公会 

Honorary Chairman

名誉主席 

Hospitality and leisure industry

餐旅及休闲业 

Host contract

主体合约 

H Shareholders Class Meeting

H股类别股东大会