116 / 140
Hong Kong Cyberport Management Company Limited
2015/16 Annual Report
114
Notes to the Financial Statements
財務報表附註
3
財務風險管理及金融工具之公允
價值
（續）
(b)
公允價值計量
（續）
(ii)
並非以公允價值列賬之金融資產及負債之
公允價值
本公司按成本或攤銷成本列賬之金融
工具之賬面值與其於
2015
年及
2016
年
3
月
31
日之公允價值並無重大差異，
其於
2016
年
3
月
31
日之公允價值合共為
650,355,391
港元（
2015
年：
721,203,304
港元），而賬面值則為
647,261,433
港元
（
2015
年：
718,192,926
港元），惟持有至
到期日投資除外。該等公允價值採用市場
報價計量，故屬於第一級公允價值等級。
(c)
資本風險管理
本公司之管理資本目標為保障本公司能繼
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
2016
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
2016
年和
2015
年
3
月
31
日均處於現金淨額狀況。
3 Financial risk management and fair values of
financial instruments
(continued)
(b) Fair values measurement
(continued)
(ii) Fair values of financial assets and liabilities carried at
other than fair value
The carrying amounts of the Company’s financial
instruments carried at cost or amortised cost are not
materially different from their fair values as at 31 March
2015 and 2016 except f or the he l d- to-matur i t y
investments, for which their fair values at 31 March 2016
totalled HK$650,355,391 (2015: HK$721,203,304),
compared to their carrying amount of HK$647,261,433
(2015: HK$718,192,926). The fair values are measured
using market quoted prices and therefore fall within the
Level 1 fair value hierarchy.
(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 2016.
Management reviews the capital structure periodically
and manages its overall capital structure if necessary. As
at 31 March 2016 and 2015, the Company was in a net
cash position.