82
香港土地註冊處營運基金
The
Land Registry Trading
Fund Hong Kong
財務報表附註
（續）
Notes
to
the
Financial
Statements
(continued)
2.
主要會計政策
（續）
Significant accounting policies
(continued)
2.4
物業、設備及器材
Property, plant and equipment
於一九九三年八月一日撥歸土地註冊處營運基金的物業、設備及器材，最初的成本是按立法
會所通過成立土地註冊處營運基金的決議案中所列的估值入帳。由一九九三年八月一日起
新購的物業、設備及器材均按購入價入帳。
Property,
plant
and
equipment
appropriated
to
the
LRTF
on
1 August
1993 were measured
initially
at
deemed
cost
equal
to
the
value
contained
in
the
Legislative
Council
Resolution
for
the
setting
up
of
the
LRTF.
Property,
plant
and
equipment
acquired
since
1 August
1993
are
capitalised
at
their
costs
of
acquisition.
以下物業、設備及器材以成本值扣除累計折舊及任何減值虧損列帳（附註
2.6
）：
—
於一九九三年八月一日撥歸土地註冊處營運基金的自用物業；及
—
設備及器材包括電腦器材、汽車、傢具與裝置，以及其他器材。
The
following
property,
plant
and
equipment
are
stated
at
cost
less
accumulated
depreciation
and
any
impairment
losses
(note 2.6):
— buildings held
for own
use
appropriated
to
the
LRTF on
1 August 1993;
and
— plant
and
equipment,
including
computer
equipment, motor
vehicles,
furniture
and
fittings
and
other
equipment.
折舊是按照物業、設備及器材的估計可使用年期以直線法攤銷扣除估計剩餘值的成本值，計
算方法如下：
—
建築物
30
年
—
電腦器材
5
年
—
器材、傢具及裝置
5
年
—
汽車
5
年
Depreciation
is
calculated
to write
off
the
cost
of
property,
plant
and
equipment,
less
their
estimated
residual
value, on
a
straight-line basis over
their
estimated useful
lives
as
follows:
— Buildings
30
years
— Computer
equipment
5
years
— Equipment,
furniture
and
fittings
5
years
— Motor
vehicles
5
years
於一九九三年八月一日撥歸土地註冊處營運基金的土地（為土地註冊處營運基金之物業所在
地）視為非折舊資產。
The
land
on which
the
LRTF’s
buildings
are
situated
as
appropriated
to
the
LRTF
on
1 August
1993
is
regarded
as
a
non-depreciating
asset.
出售物業、設備及器材的損益以出售所得淨額與資產的帳面值之間的差額來決定，並在出售
日於全面收益表內確認。
Gains
or
losses
arising
from
the
disposal
of
property,
plant
and
equipment
are
determined
as
the
difference
between
the
net
disposal
proceeds
and
the
carrying
amount
of
the
asset,
and
are
recognised
in
the
statement of
comprehensive
income
at
the date of disposal.
