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香港數碼港管理有限公司
年報
2014/15
105
Notes to the Financial Statements
財務報表附註
Page 105
3
財務風險管理及金融工具之公允
價值
（續）
(c)
資本風險管理
本公司之管理資本目標為保障公司能繼續
營運之餘，能為股東帶來回報及為其他持
份者帶來利益，並維持最理想之資本結
構，以減少資本成本。截至
2015
年
3
月
31
日止年度內，本公司之策略維持不變。
管理層定期檢討資本結構，並在必要時調
度其總體資本結構。本公司於
2015
年和
2014
年
3
月
31
日均處於現金淨額狀況。
4
關鍵會計估計及判斷
估計及判斷乃根據過往經驗及其他因素持
續進行評估，其他因素包括在相關情況下
對未來事件之合理預測。
本公司就未來作出估計及假設。按其定
義，所作會計估計很少會與其實際結果相
同。此等對資產和負債賬面值有著重大影
響的估計與假設論述如下：
3 Financial risk management and fair values of
financial instruments
(continued)
(c) Capital risk management
The Company’s objectives when managing capital are to
safeguard the Company’s ability to continue as a going
concern in order to provide returns for shareholders and
benefits for other stakeholders and to maintain an optimal
capital structure to reduce the cost of capital. The
Company’s strategy remains unchanged for the year
ended 31 March 2015.
Management reviews the capital structure periodically
and manages its overall capital structure if necessary. As
at 31 March 2015 and 2014, the Company was in a net
cash position.
4 Critical accounting estimates and
judgements
Estimates and judgements are continually evaluated and
are based on historical experience and other factors,
including expectations of future events that are believed
to be reasonable under the circumstances.
The Company makes estimates and assumptions
concerning the future. The resulting accounting estimates
will, by definition, seldom equal the related actual results.
The estimates and assumptions that have a significant
effect on the carrying amounts of assets and liabilities are
discussed below: