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香港數碼港管理有限公司
年報 2013/14
159
4 Critical accounting estimates and
judgements
(continued)
Notes to the Financial Statements
財務報表附註
(b) Investments in securities
The Company follows the guidance of HKAS 39 on initial
classification of non-derivative financial assets with fixed or
determinable payments and fixed maturity as held-to-
maturity if the Company has the intention and ability to
hold such investments to maturity; or at fair value through
profit or loss if the investments are managed by external
fund manager and their performance is evaluated on a fair
value basis, and information about the investments is
provided internally on that basis to the Company’s key
management.
For held-to-maturity investments, the Company evaluates
its intention and ability to hold such investments to
maturity. If the Company fails to keep these investments
to maturity other than for specific circumstances — for
example, selling an insignificant amount close to maturity
— it will be required to reclassify the entire class as
available-for-sale. The investments would, therefore, be
measured at fair value not at amortised cost.
For investments designated as at fair value through profit
or loss, the Company engages an external fund manager
to manage the investment portfolio which is evaluated and
reported internally on a fair value basis. Accordingly, these
investments are designated as at fair value through profit
or loss and are stated at fair value with subsequent
changes in fair value recognised in the statement of
comprehensive income.
(c) Impairment of trade and other receivables
Management determines the provision for impairment of
trade and other receivables based on the credit history or
the financial position of its customers and the current
market conditions. Management will assess the adequacy
of provision for impairment of trade and other receivables
at each balance sheet date and significant level of
judgement is required in determining the adequacy of
such provision.
4
關鍵會計估計及判斷
（續）
(b)
證券投資
本公司按照《香港會計準則》第
39
號之指
引，將有固定或可預計付款並有固定到期
日之非衍生金融資產初步分類為持有至到
期日（倘本公司有意向及能力持有該等投
資至到期日）或按公允價值計入損益（倘該
等投資由外聘基金經理管理而其表現按公
允價值基準評估，而有關該等投資之資料
乃按此基準向本公司之主要管理人員作內
部報告）。
就持有至到期日投資，本公司評估其是否
有意向及能力持有該等投資至到期日。倘
除特定情況（例如於臨近到期日出售少量
投資）外，本公司無法保持該等投資至到
期日，則整個類別須重新分類為可供出
售。因此，該等投資將按公允價值而非攤
銷成本計量。
就指定按公允價值計入損益之投資，本公
司委聘外界基金經理負責管理按公允價值
基準進行評估及作內部報告之投資組合。
因此，該等投資乃指定按公允價值計入損
益，並按公允價值列賬，而日後出現之公
允價值變動則於全面收益表確認。
(c)
應收賬款及其他應收款項的減值
管理層依據信貸歷史或其客戶之財務狀況
及市場情況來確定應收賬款及其他應收款
項之減值撥備。管理層會在每一結算日評
估應收賬款及其他應收款項減值撥備是否
足夠，而確定撥備是否足夠之過程中，必
須作出重大判斷。