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 94

2 Significant accounting policies

(continued)

(d) Leased assets

(continued)

(iii) Operating lease charges

Where the Company has the use of assets held under

operating leases, payments made under the leases are

charged to profit or loss in equal installments over the

accounting periods covered by the lease term, except

where an alternative basis is more representative of the

pattern of benefits to be derived from the leased asset.

Lease incentives received are recognised in profit or loss

as an integral part of the aggregate net lease payments

made. Contingent rentals are charged to profit or loss in

the accounting period in which they are incurred.

(e) Investments in securities

The Company classifies its investments in securities in the

following categories: held-to-maturity and at fair value

through profit or loss. The classification depends on the

purpose for which the securities were acquired.

Management determines the classification of its

investments in securities at initial recognition.

(i) Held-to-maturity investments

Held-to-maturity investments are non-derivative financial

assets with fixed or determinable payments and fixed

maturities that the Company’s management has the

positive intention and ability to hold to maturity. They are

included in non-current assets, except for those with

maturities less than 12 months from the end of the

reporting period, which are classified as current assets.

Held-to-maturity investments are stated in the statement

of financial position at cost plus/less any discount/

premium amortised to date. The discount or premium is

amortised over the period to maturity and included as

i n t e r e s t i ncome/e xpens e i n t he s t a t emen t o f

comprehensive income. Provision is made when there is a

diminution in value other than temporary.

The carrying amounts of individual held-to-maturity

investments or holdings of the same investments are

reviewed at the end of the reporting period in order to

assess the credit risk and whether the carrying amounts

are expected to be recovered. Provisions are made when

carrying amounts are not expected to be recovered and

are recognised in the statement of comprehensive income

as expense immediately.

主要會計政策

（續）

(d)

租賃資產

（續）

(iii)

經營租賃費用

倘本公司根據經營租賃取得資產之使用

權，則根據租賃作出之付款於租約期所涵

蓋之會計期間內自損益以等額形式分期扣

除；但如有其他基準能更清楚地反映租賃

資產所產生之收益模式則除外。已收取之

租金優惠在損益中確認為淨租金總額之不

可分割組成部份。或然租金在其產生之會

計期間自損益扣除。

(e)

證券投資

本公司將所持證券投資分類如下：持有至

到期日及按公允價值計入損益。分類方式

視乎購入該證券之目的而定。管理層於首

次計入其證券投資時釐定其分類。

(i)

持有至到期日投資

持有至到期日投資為非衍生金融資產，有

固定或可釐定之付款及固定到期日，以及

本公司管理層具有積極意向和能力持有至

到期日為止。除了那些到期日離報告期末

不足

個月的投資被分類為流動資產外，

其餘持有至到期日投資均被分類為非流動

資產。

持有至到期日投資按成本加╱減任何截至

結算日已攤銷之折讓╱溢價於財務狀況表

列賬。有關折讓或溢價將以截至到期日止

的期間攤銷，並於全面收益表內列作利息

收入╱開支。當出現並非暫時性的減值時

將會作出撥備。

個別持有至到期日投資或所持的同類投資

的賬面值均於報告期末檢討，以評估信貸

風險及能否收回賬面值。當賬面值預期未

能收回時將作出撥備，並即時於全面收益

表內列作開支。