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香港數碼港管理有限公司
2015/16
年報
103
Notes to the Financial Statements
財務報表附註
2
主要會計政策
（續）
(e)
證券投資
（續）
(ii)
按公允價值計入損益之投資
由外聘基金經理管理之證券投資，在內部
按公允價值管理、評估及匯報，因此指定
以公允價值列賬。
按公允價值計入損益之證券投資初步按公
允價值列賬，即該等投資的交易價格，除
非初步確認時的公允價值有別於交易價
格，且公允價值乃以相同資產或負債於活
躍市場的報價，或以只採用來自可觀察市
場數據之估值方法為依據。任何應計交易
成本均於產生時在損益及其他全面收益表
確認。公允價值於報告期末重新計量，所
產生之收益或虧損於損益及其他全面收益
表中確認。於損益及其他全面收益表確認
之淨收益或虧損並不包括就該等投資所賺
取之任何利息，因有關利息乃根據附註
2(o)(vii)
所載之政策確認。
(f)
資產減值
物業、機器及設備之賬面值於各報告期末
加以審視以查找減值跡象。倘某項資產之
賬面值或其所屬之現金產生單位超過其可
收回金額，則減值虧損於損益確認。一項
資產或其所屬現金產生單位之可收回金額
為其公允價值減出售成本與使用價值兩者
間之較高值。於評估使用價值時，估計未
來現金流量採用足以反映目前市場對貨幣
時間值所作評估之稅前折現率及資產特定
風險折現至其現值。倘用作釐定可收回金
額之預計數據有任何有利變動時，減值虧
損即予撥回。
2 Significant accounting policies
(continued)
(e) Investments in securities
(continued)
(ii) Investments at fair value through profit or loss
Investments in securities managed by external fund
managers are designated at fair value as they are
managed, evaluated and reported internally on a fair value
basis.
Investments in securities at fair value through profit or
loss are initially stated at fair value, which is their
transaction price unless it is determined that the fair value
at initial recognition differs from the transaction price and
that fair value is evidenced by a quoted price in an active
market for an identical asset or liability or based on a
valuation technique that uses only data from observable
markets. Any attributable transaction costs are
recognised in the statement of profit or loss and other
comprehensive income as incurred. At the end of the
reporting period the fair value is remeasured, with any
resultant gain or loss being recognised in the statement of
profit or loss and other comprehensive income. The net
gain or loss recognised in the statement of profit or loss
and other comprehensive income does not include any
interest earned on these investments as these are
recognised in accordance with the policies set out in note
2(o)(vii).
(f) Impairment of assets
The carrying amounts of property, plant and equipment
are reviewed for indications of impairment at the end of
each reporting period. An impairment loss is recognised
in the profit or loss if the carrying amount of an asset, or
the cash-generating unit to which it belongs, exceeds its
recoverable amount. The recoverable amount of an asset,
or of the cash generating unit to which it belongs, is the
greater of its fair value less costs of disposal and value in
use. In assessing value in use, the estimated future cash
flows are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of
the time value of money and the risks specific to the
assets. An impairment loss is reversed if there has been a
favourable change in the estimates used to determine the
recoverable amount.