93
Financial Report
財務報告
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
10. INVESTMENTS
2015
2014
HK$
港幣
HK$
港幣
Unlisted held-to-maturity debt securities, at amortised cost
非上市持有至到期債務證券（按攤銷成本）
1,055,041
1,081,927
Available-for-sale equity securities listed in Hong Kong,
at market value
在香港上市的可供出售股本證券（按市值）
14,749,900
14,176,016
15,804,941
15,257,943
Fair value of held-to-maturity debt securities
持有至到期債務證券的公允價值
1,051,600
1,064,300
Fair value of individually impaired available-for-sale
equity securities
(Note)
個別減值的可供出售股本證券的公允價值
（附註）
–
2,482,416
Note:
As at 31 March 2014, certain of the Council’s available-
for-sale equity securities were individually determined
to be impaired on the basis of significant or prolonged
decline in their fair value below cost. Impairment losses
on these investments were recognised in profit or loss
in accordance with the policy set out in note 3.
10.
投資
附註：
於二零一四年三月三十一
日，本局的多項可供出售股
本證券因應其公允價值大幅
或長期下跌至低於成本而已
個別釐定為減值。這些投資
的減值虧損根據附註
3
所載
列的會計政策在盈餘或虧損
中確認。
