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Hong Kong Cyberport Management Company Limited
Annual Report 2013/14
146
2 Significant accounting policies
(continued)
Notes to the Financial Statements
財務報表附註
(b) Adoption of amendments and new standards
(continued)
(ii) Standards and amendments to existing standards that
are not yet effective for the year ended 31 March 2014
(continued)
The Company is in the process of making an assessment
of the impact of these new standards and amendments to
standards and is not yet in a position to state whether they
would have a significant impact on the Company’s results
and financial position.
In addition, the requirements of Part 9, “Accounts and
Audit”, of the new Hong Kong Companies Ordinance
(Cap. 622) come into operation from the Company’s first
financial year commencing after 3 March 2014 (i.e. the
Company’s financial year which began on 1 April 2014) in
accordance with section 358 of that Ordinance. The
Company is in the process of making an assessment of the
expected impact of the changes in the Companies
Ordinance on the financial statements in the period of
initial application of Part 9. So far it has concluded that the
impact is unlikely to be significant and will primarily only
affect the presentation and disclosure of information in the
financial statements.
(c) Property, plant and equipment
Property, plant and equipment are stated at historical cost
less accumulated depreciation and impairment losses.
Historical cost includes expenditure that is directly
attributable to the acquisition of the items.
Subsequent costs are included in the asset’s carrying
amount or recognised as a separate asset, as appropriate,
only when it is probable that future economic benefits
associated with the item will flow to the Company and the
cost of the item can be measured reliably. All other repairs
and maintenance are expensed in the statement of
comprehensive income during the financial period in
which they are incurred.
2
主要會計政策
（續）
(b)
採納修訂及新訂準則
（續）
(ii)
截至
2014
年
3
月
31
日止年度尚未生效之
準則及現有準則之修訂
（續）
本公司正在評估此等新訂準則及準則修訂
之影響，但現時未能說明此等新訂準則及
準則修訂會否對本公司之業績及財務狀況
構成重大影響。
此外，新香港《公司條例》（第
622
章）第
358
條第
9
部「賬目及審計」之規定於本公
司由
2014
年
3
月
3
日後開始之首個財政年
度（即本公司於
2014
年
4
月
1
日開始之財
政年度）起生效。本公司正在評估《公司條
例》之變動對首次應用第
9
部期間之財務
報表預計構成的影響。迄今所得結論為產
生之影響不可能太重大，僅主要對財務報
表內資料之呈列及披露構成影響。
(c)
物業、機器及設備
物業、機器及設備按歷史成本減累計折舊
和減值虧損列賬。歷史成本包括收購該等
資產直接應佔之開支。
其後與該資產相關之成本，只在可能為本
公司帶來未來經濟效益，並能可靠地計算
出項目成本之情況下，才會包括在資產之
賬面值或確認為獨立資產（按適用）。所有
其他維修及保養開支均於其產生之財政期
間內於全面收益表內支銷。