90
財務報告
Financial Report
Notes to the financial statements (continued)
財務報表附註（續）
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
4. CRITICAL ACCOUNTING
JUDGEMENTS AND KEY SOURCES
OF ESTIMATION UNCERTAINTY
(continued)
Key sources of estimation uncertainty
The following are the key assumptions concerning the future,
and other key sources of estimation uncertainty at the end
of the reporting period, that have a significant risk of causing
a material adjustment to the carrying amounts of assets and
liabilities within the next financial year.
Estimated impairment of held-to-maturity financial assets and
available-for-sale financial assets
On assessing any impairment of the Council’s held-to-maturity
financial assets and available-for-sale financial assets, the
Council evaluates, among other factors, the duration and
extent to which the fair value of an investment is less than
its cost; and the financial health of and near-term business
outlook for the investee, including factors such as industry and
sector performance, changes in technology and operational
and financing cash flow.
5. INVESTMENT INCOME
2015
2014
HK$
港幣
HK$
港幣
Interest income
利息收入
370,420
300,298
Dividend income
股息收入
919,639
583,554
1,290,059
883,852
4.
主要會計判斷及預
計不碓定因素的主
要來源（續）
應用會計政策的重要
判斷
估計不明朗因素的主要來源以
下為有關未來的主要假設及於
報告期末估計不明朗因素的其
他主要來源，可能導致對下一財
政年度資產負債賬面值作出重
大調整。
持有至到期金融資產及可供出
售金融資產的減值估計
在判斷本局持有至到期金融資
產及可供出售金融資產是否有
任何減值時，本局評估的因素包
括但並不限於下列幾項：該投資
公允價值低於成本的幅度和持
續的時間；被投資方的財務狀況
和近期發展前景，包括業界表
現、技術改變以及營運性及融資
性現金流。
5.
投資收入
