香港數碼港管理有限公司
年報 2013/14
149
2 Significant accounting policies
(continued)
Notes to the Financial Statements
財務報表附註
(e) Impairment of assets
Assets that have an indefinite useful life are not subject to
depreciation/amortisation and are tested annually for
impairment. Assets are reviewed for impairment whenever
events or changes in circumstances indicate that the
carrying amount may not be recoverable. An impairment
loss is recognised for the amount by which the asset’s
carrying amount exceeds its recoverable amount. The
recoverable amount is the higher of an asset’s fair value
less costs of disposal and value in use. For the purposes of
assessing impairment, assets are grouped at the lowest
levels for which there are separately identifiable cash flows
(cash-generating units). Non-financial assets other than
goodwill that suffered an impairment are reviewed for
possible reversal of the impairment at each balance sheet
date.
(f) Government grant or sponsorship
A government grant or sponsorship is recognised at fair
value when there is reasonable assurance that the
Company will comply with the conditions attaching with it
and that the grant will be received.
Government grants and sponsorships relating to income
are deferred and recognised in the statement of
comprehensive income over the period necessary to
match them with the costs they are intended to
compensate.
Government grants and sponsorships relating to the
purchase of property, plant and equipment are credited to
the statement of comprehensive income on a straight-line
basis over the estimated useful lives of the related assets.
(g) Inventories
Inventories, comprising food, beverage and operating
supplies, are stated at the lower of cost and net realisable
value. Costs are calculated using the weighted average
costing method. Net realisable value is determined on the
basis of anticipated sales proceeds less estimated selling
expenses.
2
主要會計政策
(續)
(e)
資產減值
擁有不確定可使用年期之資產均不會予以
折舊或攤銷,但須每年作減值測試。當出
現事件或情況變動,顯示賬面值未必能收
回時,則會檢討資產之減值。減值虧損按
資產賬面值超出其可收回金額之差額確認
入賬。可收回金額為資產公允價值扣除出
售成本與使用價值兩者中之較高者。為評
估減值,資產可按具有獨立可識別現金流
量(現金產生單位)之最低水平組合。出現
減值之非金融資產(商譽除外)於每個結算
日檢討撥回減值之可能性。
(f)
政府補助金或資助
政府補助金或資助於能夠合理確定可收取
以及可達成所有附帶條件時按其公允價值
予以確認。
若政府補助金與資助屬遞延性收入,有關
補助金將與擬補償之成本進行匹配之期間
內在全面收益表中確認為收入。
用於購置物業、機器及設備之政府補助金
與資助,以相關資產之估計可使用年限,
以直線法按期分攤於全面收益表內。
(g)
存貨
存貨包括食品、飲料和營運用品,按成本
值與可變現淨值兩者中之較低者列賬。成
本值採用加權平均成本法計算。可變現淨
值則根據預期售價扣除估計銷售費用確定。