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香港數碼港管理有限公司
年報
2014/15
97
Notes to the Financial Statements
財務報表附註
Page 97
2 Significant accounting policies
(continued)
(i) Trade and other receivables
Trade and other receivables are recognised initially at fair
value and subsequently measured at amortised cost
using the effective interest method, less provision for
impairment. A provision for impairment of trade and other
receivables is established when there is objective
evidence that the Company will not be able to collect all
amounts due according to the original terms of
receivables. The amount of the provision is the difference
between the asset’s carrying amount and the present
value of estimated future cash flows, discounted at the
effective interest rate. The amount of the provision is
recognised in the statement of comprehensive income.
(j) Cash and cash equivalents
Cash and cash equivalents comprise cash in hand,
deposits held at call with banks, and highly liquid
investments that are readily convertible into known
amounts of cash and which are subject to an insignificant
risk of changes in value, having been within three months
of maturity at acquisition.
(k) Trade and other payables
Trade and other payables are recognised initially at fair
value and subsequently measured at amortised cost
using the effective interest method.
(l) Provisions
Provisions are recognised when the Company has a
present legal or constructive obligation as a result of past
events; it is probable that an outflow of resources will be
required to settle the obligation; and the amount has been
reliably estimated. Provisions are not recognised for
future operating losses.
Where there are a number of similar obligations, the
likelihood that an outflow will be required in settlement is
determined by considering the class of obligations as a
whole. A provision is recognised even if the likelihood of
an outflow with respect to any one item included in the
same class of obligations may be small.
2
主要會計政策
（續）
(i)
應收賬款及其他應收款項
應收賬款及其他應收款項初步按公允價值
確認，其後則以實際利息法按攤銷成本扣
除減值撥備計算。當有客觀證據顯示本公
司將無法按照應收款項之原訂條款收回所
有到期款項，則須就應收賬款及其他應收
款項作出減值撥備。撥備金額為資產賬面
值與估計未來現金流量按實際利率折算之
現值兩者中之差額，並於全面收益表中確
認。
(j)
現金及現金等值項目
現金及現金等值項目包括手頭現金、銀行
通知存款及高流通性之投資，該等投資可
隨時兌換為已知金額之現金，且所承受之
價值變動風險不大，並於購入後三個月內
到期。
(k)
應付賬款及其他應付款項
應付賬款及其他應付款項初步按公允價值
確認，其後以實際利息法按攤銷成本計算。
(l)
撥備
當本公司因過往事件而產生現行法律或推
定責任及可能需動用資源以償付責任，以
及可就責任金額作出可靠評估，須作撥備
確認。撥備不就未來之營運虧損作出確認。
如有多項類似責任，償付責任引致資源流
出之可能性，是根據責任之類別作整體考
慮。即使相同類別責任中任何一個項目引
致資源流出之可能性不大，仍須確認撥備。