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香港數碼港管理有限公司
2015/16
年報
115
Notes to the Financial Statements
財務報表附註
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
響之估計與假設論述如下：
(a)
非金融資產之減值
每當出現顯示資產之賬面值未能收回之情
況或情形變化時，本公司就會對非金融資
產之減值進行審視。
本公司會檢討該等資產某些潛在之減值跡
象，如報告之買賣價格、市場需求及一般
市場狀況。本公司將「持作出租樓宇」、「酒
店樓宇」及「樓宇服務及支援設施」視為一
個資產組合，並經計及收入淨額及復歸潛
力後參考獨立外聘估值師之估值，確定該
資產組合所屬之現金產生單位。物業估值
所採用之假設以報告期末之市況為依據，
並參考當時之市場成交價及合適資本化比
率。
根據本公司之最佳估計，毋須對非金融資
產之減值虧損作出撥備。
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:
(a) Impairment of non-financial assets
The Company performs review for impairment of non-
financial assets whenever events or changes in
circumstances indicate that the carrying amount of the
assets may not be recoverable.
The Company reviews certain indicators of potential
impairment of these assets such as reported sales and
purchase prices, market demand and general market
conditions. The Company considers “Buildings held for
rental”, “Hotel building” and “Building services and
support facilities” as a portfolio of assets and identifies
the cash-generating unit to which the portfolio of assets
belongs by referring to the valuation performed by
i ndependent ex terna l va l uers , a f ter tak i ng i nto
consideration the net income allowing for reversionary
potential. The assumptions adopted in the property
valuation are based on the market conditions existing at
the end of the reporting period, with reference to current
market sales prices and the appropriate capitalisation
rate.
Based on the Company’s best estimates, no provision for
impairment loss on the non- financial assets is necessary.