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Hong Kong Cyberport Management Company Limited
2015/16 Annual Report
108
Notes to the Financial Statements
財務報表附註
2
主要會計政策
（續）
(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。
3
財務風險管理及金融工具之公允
價值
(a)
財務風險因素
本公司之業務承受多種財務風險：利率風
險、信貸風險、流動資金風險及貨幣風
險。本公司之整體風險管理計劃集中於金
融市場之難預測性，並尋求盡量降低該等
風險對本公司財務表現可能構成之不利影
響。
風險管理由本公司管理層根據董事局核准
之政策執行。本公司管理層負責識別、評
估及管理本公司業務單位存在之重大財務
風險。董事局提供整體財務風險管理指導。
2 Significant accounting policies
(continued)
(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 the 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, the matter will then be recognised as a
provision.
3 Financial risk management and fair values of
financial instruments
(a) Financial risk factors
The Company’s activities are exposed to a variety of
financial risks: interest rate risk, credit risk, liquidity risk
and cur r ency r i sk . The Company ’ s ove ra l l r i sk
management programme focuses on the unpredictability
of financial markets and seeks to minimise potential
adverse effects of these risks on the Company’s financial
performance.
Risk management is carried out by the Company’s
management under policies approved by the Board. The
Company’s management identifies, evaluates and
manages significant financial risks in the Company’s
business units. The Board provides guidance for overall
risk management.