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香港數碼港管理有限公司
2015/16
年報
131
Notes to the Financial Statements
財務報表附註
21
發展維修基金
（續）
根據本公司之會計政策，當購置新資產以
作更換相關資產後，購置該等資產之成本
將從發展維修基金賬戶中扣除，並計入資
本儲備賬戶中。
發展維修基金於年內共撥出
693,044
港元
（
2015
年：
9,790,279
港元）購置數碼港共
用設施。該筆款項已從發展維修基金扣
除，並計入資本儲備賬戶中。
22
設施維修基金
於
2006
年
9
月
5
日，本公司、
HKCAD
及
直接控股公司與電訊盈科有限公司及資訊
港有限公司簽訂第三次修訂數碼港計劃協
議。根據該第三次修訂協議，本公司獲得
一筆
5,000
萬港元之維修基金款項，用作
保養及維修數碼港部分（「設施維修基
金」）。根據本公司之會計政策，自於購置
資產後，被更換之資產成本將自設施維修
基金計入資本儲備賬戶中。
年內購置總值
9,633,700
港元（
2015
年：
10,391,226
港元）之樓宇服務及支援設施，
並以設施維修基金提供所需資金。因此，
有關款項已自設施維修基金轉撥至資本儲
備賬戶。
21 Development maintenance fund
(continued)
Upon acquisition of relevant assets for replacements, the
costs of the acquired assets will be transferred from the
Development Maintenance Fund (“DMF”) account to the
Capital Reserve account in accordance with the
Company’s accounting policy.
Dur i ng the year , Shared Cyberpor t f ac i l i t i es of
HK$693,044 (2015: HK$9,790,279) were acquired and
funded by the DMF. Accordingly, this amount has been
transferred from the DMF to Capital Reserve account.
22 Facilities maintenance fund
On 5 September 2006, the Company, HKCAD, and the
immediate holding company entered into a third
agreement to amend the Project Agreement of the
Cyberport Project with PCCW Limited and Cyber-Port
Limited. Pursuant to the third agreement, a maintenance
fund of HK$50,000,000 for the purpose of maintenance
and upgrading of the Cyberport Portion was received by
the Company (“Facilities Maintenance Fund”, “FMF”).
Upon acquisition of the assets, the cost of the replaced
assets will be transferred from the FMF account to the
Capital Reserve account in accordance with the
Company’s accounting policy.
During the year, building services and support facilities of
HK$9,633,700 (2015: HK$10,391,226) were acquired and
funded by the FMF. Accordingly, this amount has been
transferred from the FMF to Capital Reserve account.