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香港數碼港管理有限公司
2015/16
年報
133
Notes to the Financial Statements
財務報表附註
23 Deferred income
(continued)
2015
Government grants
Sponsorship
政府補助金
資助
Property,
plant and
equipment
Others
Sub-total
Property,
plant and
equipment
Total
物業、機器
及設備
其他
小計
物業、機器
及設備
合計
HK$
HK$
HK$
HK$
HK$
港元
港元
港元
港元
港元
Cost
成本
At 1 April 2014
於
2014
年
4
月
1
日
2,141,314
– 2,141,314 786,442 2,927,756
Additions
增加
– 882,000 882,000
– 882,000
Write off of projects completed
計劃完成註銷
(2,141,314)
– (2,141,314)
(786,442) (2,927,756)
At 31 March 2015
於
2015
年
3
月
31
日
– 882,000 882,000
– 882,000
Accumulated amortisation
累計攤銷
At 1 April 2014
於
2014
年
4
月
1
日
(2,081,754)
– (2,081,754)
(786,442) (2,868,196)
Credited to profit or loss
計入損益
(59,560)
(230,279)
(289,839)
– (289,839)
Write off of projects completed
計劃完成註銷
2,141,314
– 2,141,314 786,442 2,927,756
At 31 March 2015
於
2015
年
3
月
31
日
– (230,279)
(230,279)
– (230,279)
Carrying amount
賬面值
At 31 March 2015
於
2015
年
3
月
31
日
– 651,721 651,721
– 651,721
Note: Government grants are subject to terms and conditions specified
in the project agreements. Unused balances of government grants
are required to be repaid to the Government of the HKSAR upon
completion of the projects and submission of the final accounts.
24 Share capital
2016
2015
No. of shares
HK$
No. of shares
HK$
股份數目
港元
股份數目
港元
Ordinary shares, issued
and fully paid
已發行及繳足之普通股
2
2
2
2
The holders of ordinary shares are entitled to receive
dividends as declared from time to time and are entitled
to one vote per share at meetings of the Company. All
ordinary shares rank equally with regard to the
Company’s residual assets.
23
遞延收益
（續）
附註：政府補助金受計劃協議中指定之條款及細則約
束。於計劃完成及提交決算賬目後，政府補助
金之未用餘款須退還香港特區政府。
24
股本
普通股持有人可收取不時宣派之股息，並
可於本公司之股東大會上就每股股份享有
一票投票權。就本公司之剩餘資產而言，
所有普通股均享有同等權利。