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香港數碼港管理有限公司
2015/16
年報
105
Notes to the Financial Statements
財務報表附註
2
主要會計政策
（續）
(j)
現金及現金等值項目
現金及現金等值項目包括手頭現金、銀行
通知存款及高流通性之投資，該等投資可
隨時兌換為已知金額之現金，且所承受之
價值變動風險不大，並於購入後三個月內
到期。
(k)
應付賬款及其他應付款項
應付賬款及其他應付款項初步按公允價值
確認，其後以實際利息法按攤銷成本計算。
(l)
撥備
當本公司因過往事件而產生現行法律或推
定責任及可能需動用資源以償付責任，以
及可就責任金額作出可靠評估，須作撥備
確認。撥備不就未來之營運虧損作出確認。
如有多項類似責任，償付責任引致資源流
出之可能性，是根據責任之類別作整體考
慮。即使相同類別責任中任何一個項目引
致資源流出之可能性不大，仍須確認撥備。
(m)
僱員福利
(i)
僱員可享年假
僱員可享用之年假及長期服務假期在僱員
累積該等假期時確認。本公司已為僱員在
計至報告期末止所提供之服務而產生之年
假及長期服務假期作出撥備。
僱員可享用之病假及分娩假期則待僱員休
假時才予以確認。
2 Significant accounting policies
(continued)
(j) Cash and cash equivalents
Cash and cash equivalents comprise cash in hand,
deposits held at call with banks, and highly liquid
investments that are readily convertible into known
amounts of cash and which are subject to an insignificant
risk of changes in value, having been within three months
of maturity at acquisition.
(k) Trade and other payables
Trade and other payables are recognised initially at fair
value and subsequently measured at amortised cost
using the effective interest method.
(l) Provisions
Provisions are recognised when the Company has a
present legal or constructive obligation as a result of past
events; it is probable that an outflow of resources will be
required to settle the obligation; and the amount has been
reliably estimated. Provisions are not recognised for
future operating losses.
Where there are a number of similar obligations, the
likelihood that an outflow will be required in settlement is
determined by considering the class of obligations as a
whole. A provision is recognised even if the likelihood of
an outflow with respect to any one item included in the
same class of obligations may be small.
(m) Employee benefits
(i) Employee leave entitlements
Employee entitlements to annual leave and long service
leave are recognised when they accrue to employees. A
provision is made for the estimated liability for annual
leave and long service leave as a result of services
rendered by employees up to the end of the reporting
period.
Employee entitlements to sick leave and maternity leave
are not recognised until the time of leave.