94
Financial Report
財務報告
94
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
4. CRITICAL ACCOUNTING
JUDGEMENTS AND KEY SOURCES
OF ESTIMATION UNCERTAINTY
Critical judgements in applying accounting
policies
The following are the critical judgements, apart from those
involving estimations (see below), that the council members
have made in the process of applying the Council’s accounting
policies and that have the most significant effect on the
amounts recognised in the financial statements.
Held-to-maturity investments
The council members have reviewed the Council’s held-to-
maturity investments in the light of its capital maintenance
and liquidity requirements and have confirmed the Council’s
positive intention and ability to hold those assets to maturity.
The carrying amount of the held-to-maturity investments is
HK$1,027,734 (2015: HK$1,055,041).
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.
4.
主要會計判斷及預計
不確定因素的主要來
源
應用會計政策的重要判斷
以下為本局成員於應用本局會計
政策過程中所作並對在財務報表
中確認的金額具有重大影響的重
要判斷（涉及估計者（見下文）除
外）。
持有至到期投資
本局成員已對本局所持有至到期
投資之資本維持及流動規定進行
檢討，並已肯定本局有意向及能
力持有資產至期滿。持有至到期
投資之賬面值是港幣
1,027,734
元
（二零一五年：港幣
1,055,041
元）。
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。