170 / 182
Hong Kong Cyberport Management Company Limited
Annual Report 2013/14
168
14 Investments in securities
(continued)
Notes to the Financial Statements
財務報表附註
(a) Held-to-maturity investments
14
證券投資
（續）
(a)
持有至到期日投資
2014
2013
HK$
HK$
港元
港元
Listed fixed interest debt securities:
上市固定利息債務證券：
– in Hong Kong, at cost
－ 於香港上市，按成本列賬
467,172,486
126,934,669
溢價攤銷
(8,058,235)
(2,862,457)
459,114,251
124,072,212
Unlisted debt securities, at cost
非上市債務證券，按成本列賬
234,612,216
309,871,606
Amortisation of premium
溢價攤銷
(6,669,098)
(5,904,886)
227,943,118
303,966,720
Net book amount
賬面淨值
687,057,369
428,038,932
The net book amount is analysed
賬面淨值分析如下：
as follows:
Maturing over one year
於一年以上到期
483,081,962
247,920,013
Maturing within one year
於一年內到期
203,975,407
180,118,919
687,057,369
428,038,932
Market value of listed debt securities
上市債務證券之市值
459,170,891
123,763,653
Market value of unlisted but quoted
非上市但有報價債務證券
debt securities
之市值
227,418,420
304,157,496
686,589,311
427,921,149
Amortisation of premium
The held-to-maturity investments represent bonds with
maturities ranging from 1 to 60 months (2013: 6 to 27
months) and are denominated in Hong Kong dollars,
United States dollars (“USD”) and Renminbi (“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
balance sheet date is the carrying amount of held-to-
maturity investments.
The Company has not reclassified any financial assets
measured at amortised cost during the year (2013: Nil).
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
1
至
60
個月
不等（
2013
年：
6
至
27
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。於結算日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（
2013
年：無）。