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香港數碼港管理有限公司
年報 2013/14
147
2 Significant accounting policies
(continued)
Notes to the Financial Statements
財務報表附註
(c) Property, plant and equipment
(continued)
2
主要會計政策
（續）
(c)
物業、機器及設備
（續）
Depreciation of property, plant and equipment is
物業、機器及設備的折舊採用直線法計
calculated using the straight-line method to allocate their
算，用以將其成本按其估計可使用年期分
cost to their residual values over their estimated useful
攤至其剩餘價值。計算折舊時所採用之主
lives. The principal annual rates in use are as follows:
要年率如下：
Over the period
Buildings
of the lease
樓宇
按租約年期
Building services and support facilities
10%
樓宇服務與支援設施
10%
Information technology facilities
20%
資訊科技設施
20%
Centres equipment
20%–33
1
/
3
%
中心設備
20%–33
1
/
3
%
Leasehold improvements
10%
租賃物改良工程
10%
Furniture and equipment
10%–20%
傢俬及設備
10%–20%
Motor vehicles
20%
車輛
20%
The assets’ residual values and useful lives are reviewed,
資產之剩餘價值及可使用年期在每個結算
and adjusted if appropriate, at each balance sheet date.
日進行檢討，並在適當時調整。
An asset’s carrying amount is written down immediately to
如資產之賬面值高於其估計之可收回金
its recoverable amount if the asset’s carrying amount is
額，資產之賬面值會立即撇減至可收回金
greater than its estimated recoverable amount (note 2(e)).
額（附註
2(e)
）。
The gain or loss on disposal of property, plant and
出售物業、機器及設備所產生之收益或虧
equipment is the difference between the net sales
損以出售所得款項淨額與相關資產之賬面
proceeds and the carrying amount of the relevant asset,
金額兩者間之差額釐定，並於全面收益表
and is recognised in the statement of comprehensive
中確認。
income.
(d) Investments in securities
The Company classifies its investments in securities in the
following categories: held-to-maturity and at fair value
through profit or loss. The classification depends on the
purpose for which the investments in securities were
acquired. Management determines the classification of its
investments in securities at initial recognition.
(d)
證券投資
本公司將所持證券投資分類如下：持有至
到期日及按公允價值計入損益。分類方式
視乎購入該證券投資之目的而定。管理層
於首次計入其證券投資時釐定其分類。