Annual Report 2014/15

Hong Kong Cyberport Management Company Limited

Annual Report 2014/15

Notes to the Financial Statements

財務報表附註

Page 90

2 Significant accounting policies

The significant accounting policies applied in the

preparation of the financial statements are set out below.

These policies have been consistently applied to all the

years presented, unless otherwise stated.

(a) Basis of preparation

These financial statements have been prepared in

accordance with all applicable Hong Kong Financial

Reporting Standards (“HKFRSs”), which collective term

includes all applicable individual Hong Kong Financial

Reporting Standards, Hong Kong Accounting Standards

(“HKASs”) and Interpretations issued by the Hong Kong

Institute of Certified Public Accountants (“HKICPA”),

accounting principles generally accepted in Hong Kong

and the requirements of the Hong Kong Companies

Ordinance. The financial statements have been prepared

under the historical cost convention except where stated

otherwise in the accounting policies set out below.

The preparation of financial statements in conformity with

HKFRSs requires the use of certain critical accounting

estimates. It also requires management to exercise its

judgement in the process of applying the Company’s

accounting policies. The areas involving a higher degree

of judgement or complexity, or areas where assumptions

and estimates are significant to the financial statements

are disclosed in note 4.

In order to better reflect the vision and focus of the public

mission activities of the Company and allow a more

comprehensive and informative presentation of the

Company’s results to the financial statement users,

management of the Company has reconsidered the

presentation in the statement of comprehensive income.

Certain expenses, less recovery of direct expenses, in

connection with the public mission activities have been

reclassified as “Public mission activities expenses” and

disclosed as a separate line item on the face of the

statement of comprehensive income. Accordingly, the

relevant comparative amounts of staff costs, information

technology facilities maintenance fees, government rent

and rates and other operating expenses, totalling

HK$61,225,589 and the recovery of direct expenses,

totalling HK$8,551,396 have been reclassified to conform

with the current year’s presentation.

主要會計政策

編製本財務報表時採用之主要會計政策載

於下文。除另有說明外，此等政策於所呈

報之所有年度內貫徹應用。

(a)

編製基準

此等財務報表根據所有適用香港財務報告

準則（「香港財務報告準則」），即香港會計

師公會（「香港會計師公會」）頒布之所有適

用個別香港財務報告準則、香港會計準則

（「香港會計準則」）及詮釋之統稱、香港公

認會計準則及香港公司條例規定編製。除

以下會計政策另有說明之情況外，財務報

表乃按歷史成本法編製。

編製符合《香港財務報告準則》規定之財務

報表須運用若干關鍵之會計估算。此外，

管理層在應用本公司之會計政策時亦須作

出判斷。涉及高度之判斷或高度複雜性之

範疇，或涉及對本財務報表屬重大假設和

估算之範疇於附註

中披露。

為更佳反映本公司進行公眾使命活動之願

景及重點，並向財務報表讀者更全面呈列

本公司業績，提供資訊，本公司管理層再

次考慮全面收益表之呈列。有關公眾使命

活動的若干支出扣除收回直接支出已按「公

眾使命活動支出」重新分類，於全面收益

表按獨立項目呈列，因此員工成本、資訊

科技設施保養費用、地租及差餉以及其他

營運支出合共

61,225,589

港元以及收回直

接支出合共

8,551,396

港元之相關比較金

額已重新分類，以符合本年度呈列。