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香港數碼港管理有限公司
年報 2013/14
153
2 Significant accounting policies
(continued)
Notes to the Financial Statements
財務報表附註
(o) Operating lease
Leases in which a significant portion of the risks and
rewards of ownership are retained by the lessor are
classified as operating leases. Payments made under
operating leases, net of any incentives received from the
lessor, are charged to the statement of comprehensive
income on a straight-line basis over the period of the
lease.
(p) Foreign currency translation
(i) Functional and presentation currency
Items included in the financial statements of the Company
are measured using the currency of the primary economic
environment in which the Company operates (the
“functional currency”). The financial statements are
presented in Hong Kong dollar, which is the Company’s
functional and presentation currency.
(ii) Transactions and balances
Foreign currency transactions are translated into the
functional currency using the exchange rates prevailing at
the dates of the transactions. Foreign exchange gains and
losses resulting from the settlement of such transactions
and from the translation at year end exchange rates of
monetary assets and liabilities denominated in foreign
cu r r enc i e s a r e r ecogn i s ed i n t he s t a t emen t o f
comprehensive income.
(q) Contingent liabilities
A contingent liability is a possible obligation that arises
from past events and whose existence will only be
confirmed by the occurrence or non-occurrence of one or
more uncertain future events not wholly within the control
of the Company. It can also be a present obligation arising
from past events that is not recognised because it is not
probable that outflow of economic resources will be
required or the amount of obligation cannot be measured
reliably.
A contingent liability is not recognised but is disclosed in
the notes to the financial statements. When a change in
the probability of an outflow occurs so that outflow is
probable, they will then be recognised as a provision.
2
主要會計政策
（續）
(o)
經營租賃
擁有權之大部份風險及回報由出租人保留
之租約屬經營租賃。根據經營租賃繳付之
款額扣除自出租人收取之任何獎勵後，均
按租賃期在全面收益表中以直線法支銷。
(p)
外幣換算
(i)
功能及呈列貨幣
本公司財務報表所載項目，均以本公司經
營業務所在之主要經濟環境採用之貨幣
（「功能貨幣」）計算。本財務報表是以港元
呈列，而港元是本公司之功能及呈列貨幣。
(ii)
交易及結餘
外幣交易按交易當日之匯率換算為功能貨
幣。因結算該等交易及按年終匯率換算以
外幣計值之貨幣資產及負債所產生之外匯
損益，均於全面收益表中確認。
(q)
或然負債
或然負債指因過往事件而可能引起之責
任，此等責任需視乎日後一宗或多宗不確
定之事件會否發生才能確認，而有關事件
會否發生並非完全在本公司控制範圍之
內。或然負債亦可以是因過往事件引致之
現有責任，但由於不確定是否需要有經濟
資源流出或責任金額未能可靠地衡量而未
有確認入賬。
或然負債不予確認，惟會於財務報表附註
中披露。假若資源流出之可能性有所改變
而導致資源可能流出，則被確認為撥備。