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香港數碼港管理有限公司
年報 2013/14
115
Di rec tor s ’ Respons i b i l i t y for the F i nanc i a l
Statements
Board Members are responsible for preparing the financial
statements of the Company. the financial statements are
prepared on a going concern basis and give a true and fair view
of the state of affairs of the Company, and of the Company’s
result and cash flows for the year. In preparing the financial
statements for the year, Board Members have selected
appropriate accounting policies and, apart from those new and
amended accounting policies as disclosed in the notes to the
financial statements, have applied them consistently with
previous financial periods. Judgments and estimates have been
made that are prudent and reasonable.
In support of the above, the financial statements presented to
the Board have been reviewed by the Management. For both
the annual report and financial statements, Management is
responsible for finalising them with the external Auditor and
then the Audit Committee.
In addition, all new and amended accounting standards and
requirements, as well as changes in accounting policies adopted
by the Company have been discussed and approved at the
Audit Committee before adoption by the Company.
Board Members acknowledge their responsibilities for ensuring
that the preparation of the annual financial statements of the
Company is in accordance with statutory requirements and
applicable accounting standards.
董事對財務報表的責任
董事局成員負責編制本公司財務報表。財務報
表是按持續經營準則編制，並真實及公平地反
映了本公司於本年度之事務狀況、公司經營業
績及現金流狀況。在編制本年度之財務報表
時，董事局成員採用合適的會計政策，並連貫
應用於以往財政期間（在財務報表附註披露的
新訂及經修訂會計政策除外）。各項判斷和估計
均已作出審慎合理的評估。
為此，提交予董事局的財務報表均已先由管理
層審閱。管理層負責與外聘核數師完成年報及
財務報表查核事宜，並再呈交予審計委員會審
定。
此外，所有新編制和經修訂的會計準則和要
求，以及本公司所採納的會計政策之變更，均
已於本公司採納前經審計委員會討論及批准。
董事局成員的責任是確保本公司根據法定要求
及適用的會計準則編製年度財務報表。