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Hong Kong Cyberport Management Company Limited
Annual Report 2014/15
126
Notes to the Financial Statements
財務報表附註
Page 126
28 Related party transactions
The Company is wholly owned by the Government of the
HKSAR via Financial Secretary Incorporated. In
accordance with revised HKAS 24,
Related party
disclosures
, issued by HKICPA, government-related
entities and their subsidiaries, directly or indirectly
controlled, jointly controlled or significantly influenced by
the Government of HKSAR are defined as related parties
of the Company. On that basis, related parties include the
immediate holding company and its subsidiaries (other
than the Company), other government-related entities
and their subsidiaries, other entities and corporations in
which the Company is able to control or exercise
significant influence and key management personnel of
the Company.
During the year ended 31 March 2015, approximately 3%
(2014: 3%) of the Company’s revenue are rental income,
building management income and other facilities income
derived from the Government of HKSAR and other
government-related entities. All these services are
conducted in the normal course of business and in
accordance with the Company’s pricing policy.
In addition to the transactions and balances disclosed
elsewhere in the financial statements, for the purpose of
the related party transaction disclosures, remuneration of
the Directors of the Company is disclosed in note 7.
29 Comparative figures
Certain comparative figures have been reclassified to
conform with the current year’s presentation. Details of
the reclassification are set out in note 2(a).
28
關聯方交易
本公司由香港特區政府透過財政司司長法
團全資擁有。根據香港會計師公會頒布之
經修訂《香港會計準則》第
24
號「
關聯方
披露
」之規定，凡直接或間接控制、共同
控制或受香港特區政府重大影響之政府相
關實體及其附屬公司，均界定為本公司之
關聯方。以此為基礎，關聯方包括直接控
股公司及其附屬公司（本公司除外）、其他
與政府相關之實體及其附屬公司、本公司
能控制或可施加重大影響之其他實體和企
業，以及本公司之主要管理人員。
截至
2015
年
3
月
31
日止年度內，來自香
港特區政府和其他政府相關實體之租金收
入、物業管理收入及其他設施收入約佔本
公司收入之
3%
（
2014
年：
3%
）。所有這
些服務均在正常業務過程中按本公司之定
價政策進行。
除於本財務報表中其他部份披露之交易及
結餘外，作為關聯方交易之披露，本公司
董事之薪酬已於附註
7
中披露。
29
比較數字
若干比較數字已重新分類，以配合本年度
之列賬形式。重新分類詳情載於附註
2(a)
。