Annual Report 2013/14

146 / 182

Hong Kong Cyberport Management Company Limited
Annual Report 2013/14 144
2 Significant accounting policies (continued)
Notes to the Financial Statements
財務報表附註
(a) Basis of preparation
The financial statements of the Company have been
prepared in accordance with Hong Kong Financial
Reporting Standards (“HKFRSs”). The financial statements
have been prepared under the historical cost convention
except where stated otherwise in the accounting policies
set out below.
The financial statements also comply with the applicable
requirements of the Hong Kong Companies Ordinance,
which for this financial year and the comparative period
continue to be those of the predecessor Companies
Ordinance (Cap. 32), in accordance with the transitional
and saving arrangements for Part 9 of the new Hong Kong
Companies Ordinance (Cap 622), “Accounts and Audit”,
which are set out in sections 76 to 87 of Schedule 11 to
that Ordinance.
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.
(b) Adoption of amendments and new standards
(i) New and revised standards and amendments effective
for the year ended 31 March 2014
During the year, the Company has adopted the new and
revised standards and amendments of HKFRSs which are
effective for the year ended 31 March 2014 and are
relevant to the Company’s financial statements. The
Company has assessed the impact of the adoption of
these new and revised standards and amendments. Of
these, the following developments are relevant to the
Company’s financial statements:
• Amendments to HKAS 1, Presentation of financial
statements — Presentation of items of other
comprehensive income
• HKFRS 13, Fair value measurement
2 主要會計政策（續）
(a) 編製基準
除以下會計政策另有說明之情況外，本公
司之財務報表乃根據《香港財務報告準則》
按歷史成本法編製。
本財務報表亦符合香港《公司條例》的適用
規定，根據新香港《公司條例》（第622 章）
第 9 部「賬目及審計」載列於該條例附表
11 第 76 至 87 條之過渡性及保留安排，本
財政年度及比較期間仍繼續沿用前《公司
條例》（第 32 章）之規定。
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 4 中披露。
(b) 採納修訂及新訂準則
(i) 截至 2014 年 3 月 31日止年度生效之新訂
及經修訂準則以及修訂
本公司本年度已採納於截至 2014年 3 月 31
日止年度生效並與本公司財務報表相關之
新訂及經修訂《香港財務報告準則》以及修
訂。本公司已評估採納此等新訂及經修訂
準則以及修訂之影響。其中與本公司財務
報表相關之規定載列如下：
• 《香港會計準則》第1 號「財務報表呈
列 — 其他全面收益項目之呈列」之
修訂
• 《香港財務報告準則》第 13 號「公允
價值計量」