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Hong Kong Cyberport Management Company Limited
Annual Report 2013/14
172
19 Development maintenance fund
Notes to the Financial Statements
財務報表附註
It represents a fund received by the Company in
accordance with the terms of a project agreement entered
into among the Company, Hong Kong Cyberport
Development Holdings Limited (its immediate holding
company), HKCAD, Pacific Century Cyberworks Limited
(now renamed as PCCW Limited) and Cyber-Port Limited
on 17 May 2000 (the “Project Agreement”). Pursuant to
the Project Agreement, the purpose of the fund is for
u p k e e p a n d m a i n t e n a n c e o f t h e c o mm o n
telecommunications, media and information technology
facilities available to the tenants and visitors (the “Shared
Cyberport facilities”).
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.
Du r i ng t he yea r , Sha r ed Cybe rpor t f ac i l i t i es o f
HK$5,406,640 (2013: HK$12,895,051) were acquired and
funded by the DMF. Accordingly, this amount has been
transferred from the DMF to Capital Reserve account in
accordance with the Company’s accounting policy.
20 Facilities maintenance fund
On 5 September 2006, the Company, its fellow subsidiary,
and 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. It will be transferred upon acquisition of the
assets at the cost of the replaced assets, to the Capital
Reserve account in accordance with the Company’s
accounting policy.
19
發展維修基金
該項基金是根據由本公司、香港數碼港發
展控股有限公司（本公司之直接控股公
司）、
HKCAD
、盈科數碼動力有限公司（現
稱「電訊盈科有限公司」）和資訊港有限公
司於
2000
年
5
月
17
日所簽訂之數碼港計
劃協議（「計劃協議」）之條款所收取之基金
款項。根據該計劃協議，該項基金乃用作
保養及維修數碼港供租戶和訪客使用之共
用電訊、媒體和資訊科技設施（「數碼港共
用設施」）。
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
5,406,640
港
元（
2013
年：
12,895,051
港元）購置數碼港
共用設施。根據本公司之會計政策，該筆
款項已從發展維修基金扣除，並計入資本
儲備賬戶中。
20
設施維修基金
於
2006
年
9
月
5
日，本公司、其同系附屬
公司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「數碼港部份」。根據本公
司之會計政策，該筆款項將於購置新資產
後按照被更換之資產成本計入資本儲備賬
戶中。