Annual Report 2014/15

香港數碼港管理有限公司

年報

2014/15

Notes to the Financial Statements

財務報表附註

Page 95

2 Significant accounting policies

(continued)

(e) Investments in securities

(continued)

(ii) Investments at fair value through profit or loss

Investments in securities managed by external fund

managers are designated at fair value as they are

managed, evaluated and reported internally on a fair value

basis.

Investments in securities at fair value through profit or

loss are initially stated at fair value, which is their

transaction price unless it is determined that the fair value

at initial recognition differs from the transaction price and

that fair value is evidenced by a quoted price in an active

market for an identical asset or liability or based on a

valuation technique that uses only data from observable

markets. Any attributable transaction costs are

recognised in the statement of comprehensive income as

incurred. At the end of the reporting period the fair value

is remeasured, with any resultant gain or loss being

recognised in the statement of comprehensive income.

The net gain or loss recognised in the statement of

comprehensive income does not include any interest

earned on these investments as these are recognised in

accordance with the policies set out in note 2(o)(vii).

(f) Impairment of assets

The carrying amounts of property, plant and equipment

are reviewed for indications of impairment at the end of

each reporting period. An impairment loss is recognised

in profit or loss if the carrying amount of an asset, or the

cash-generating unit to which it belongs, exceeds its

recoverable amount. The recoverable amount of an asset,

or of the cash generating unit to which it belongs, is the

greater of its fair value less costs of disposal and value in

use. In assessing value in use, the estimated future cash

flows are discounted to their present value using a pre-tax

discount rate that reflects current market assessments of

the time value of money and the risks specific to the

assets. An impairment loss is reversed if there has been a

favourable change in the estimates used to determine the

recoverable amount.

主要會計政策

（續）

(e)

證券投資

（續）

(ii)

按公允價值計入損益之投資

由外聘基金經理管理之證券投資，在內部

按公允價值管理、評估及匯報，因此指定

以公允價值列賬。

按公允價值計入損益之證券投資初步按公

允價值列賬，即該等投資的交易價格，除

非初步確認時的公允價值有別於交易價

格，且公允價值乃以相同資產或負債於活

躍市場的報價，或以只採用來自可觀察市

場數據之估值方法為依據。任何應計交易

成本均於產生時在全面收益表確認。公允

價值於報告期末重新計量，所產生之收益

或虧損於全面收益表中確認。於全面收益

表確認之淨收益或虧損並不包括就該等投

資所賺取之任何利息，因有關利息乃根據

附註

2(o)(vii)

所載之政策確認。

(f)

資產減值

物業、機器及設備之賬面值於報告期末加

以審視以查找減值跡象。倘某項資產之賬

面值或其所屬之現金產生單位超過其可收

回金額，則減值虧損於損益確認。一項資

產或其所屬現金產生單位之可收回金額為

其公允價值減出售成本與使用價值兩者間

之較高值。於評估使用價值時，估計未來

現金流量採用足以反映目前市場對貨幣時

間值所作評估之稅前折現率及資產特定風

險折現至其現值。倘用作釐定可收回金額

之預計數據有任何有利變動時，減值虧損

即予撥回。