139 / 182
香港數碼港管理有限公司
年報 2013/14
137
Independent Auditor’s Report
獨立核數師報告
Independent auditor’s report to the shareholders of
Hong Kong Cyberport Management Company Limited
(Incorporated in Hong Kong with limited liability)
We have audited the financial statements of Hong Kong
Cyberport Management Company Limited (the “Company”) set
out on pages 139 to 178, which comprise the balance sheet as
at 31 March 2014, the statement of comprehensive income, the
statement of changes in equity and the statement of cash flows
for the year then ended, and a summary of significant
accounting policies and other explanatory information.
Directors’ responsibility for the financial
statements
The directors of the Company are responsible for the
preparation of financial statements that give a true and fair view
in accordance with Hong Kong Financial Reporting Standards
issued by the Hong Kong Institute of Certified Public
Accountants and the Hong Kong Companies Ordinance and for
such internal control as the directors determine is necessary to
enable the preparation of financial statements that are free from
material misstatement, whether due to fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on these financial
statements based on our audit. This report is made solely to
you, as a body, in accordance with section 80 of Schedule 11 to
the new Hong Kong Companies Ordinance (Cap. 622), and for
no other purpose. We do not assume responsibility towards or
accept liability to any other person for the contents of this
report.
獨立核數師報告
致香港數碼港管理有限公司股東
（於香港註冊成立之有限公司）
本核數師（以下簡稱「我們」）已審計列載於第
139
至
178
頁香港數碼港管理有限公司（以下簡
稱「貴公司」）的財務報表，此財務報表包括於
2014
年
3
月
31
日的資產負債表、截至該日止年
度的全面收益表、權益變動表和現金流量表以
及主要會計政策概要及其他解釋資料。
董事就財務報表須承擔的責任
貴公司的董事須負責根據香港會計師公會頒布
的《香港財務報告準則》及香港《公司條例》編製
財務報表，以令財務報表作出真實而公平的反
映及落實其認為編製財務報表所必要的內部控
制，以使財務報表不存在由於欺詐或錯誤而導
致的重大錯誤陳述。
核數師的責任
我們的責任是根據我們的審計對該等財務報表
作出意見。我們是按照新香港《公司條例》（第
622
章）附表
11
第
80
條的規定，僅向整體股東
報告。除此之外，我們的報告不可用作其他用
途。我們概不就本報告的內容，對任何其他人
士負責或承擔法律責任。