129 / 140
香港數碼港管理有限公司
2015/16
年報
127
Notes to the Financial Statements
財務報表附註
14
證券投資
（續）
(a)
持有至到期日投資
（續）
持有至到期日投資為以港元、美元及人民
幣為單位之債券，其到期日由
3
至
43
個月
不等（
2015
年：
1
至
54
個月）。分類為持有
至到期日之上市和非上市但有報價債務證
券之市值乃按債務證券場外交易之報價為
基礎。於報告期末存在之最大信貸風險是
持有至到期日投資之賬面值。
年內本公司並無將任何按攤銷成本計量之
金融資產重新歸類（
2015
年：無）。
(b)
按公允價值計入損益之投資
15
應收賬款及其他應收款項
除了為數
1,640,514
港元（
2015
年：
1,550,073
港元）之款項預計於一年後收回外，本公司
所有預付款項、按金和其他應收款項預期
可於一年內收回或確認為支出。
14 Investments in securities
(continued)
(a) Held-to-maturity investments
(continued)
The held-to-maturity investments represent bonds with
maturities ranging from 3 to 43 months (2015: 1 to 54
months) and are denominated in Hong Kong dollars, USD
and RMB. The market values of listed and unlisted but
quoted debt securities classified as held-to-maturity are
based upon the market price of the debt securities quoted
over-the-counter. The maximum exposure to credit risk
at the end of the reporting period is the carrying amount
of held-to-maturity investments.
The Company has not reclassified any financial assets
measured at amortised cost during the year (2015: Nil).
(b) Investments at fair value through profit or loss
2016
2015
HK$
HK$
港元
港元
Listed fixed interest debt securities:
上市固定利息債務證券：
• In Hong Kong
•
香港境內
83,203,222
4,849,603
• Outside Hong Kong
•
香港境外
220,538,753
290,090,949
Unlisted but quoted fixed interest
debt securities
非上市但有報價固定利息債務
證券
12,545,692
7,400,431
316,287,667
302,340,983
15 Trade and other receivables
2016
2015
HK$
HK$
港元
港元
Trade receivables
應收賬款
5,428,888
6,502,766
Less: Provision for impairment of
receivables (note 15(d))
減：應收賬款減值撥備
（附註
15(d)
）
(759,021)
(1,421,649)
Trade receivables — net
應收賬款－淨額
4,669,867
5,081,117
Prepayments, deposits and other
receivables
預付款項、按金和
其他應收款項
20,670,852
12,853,804
25,340,719
17,934,921
All prepayments, deposits and other receivables are
expected to be recovered or recognised as expenses by
the Company within one year, except for the amount of
HK$1,640,514 (2015: HK$1,550,073) which is expected to
be recovered after one year.