Annual Report 2012–13
年報
83
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)
2.5
無形資產
Intangible assets
無形資產包括購入的電腦軟件牌照及已資本化的電腦軟件程式開發成本值。若電腦軟件程
式在技術上可行，而土地註冊處營運基金有足夠資源及有意完成開發工作，有關的開發費用
會被資本化。資本化費用包括直接工資及材料費用。無形資產按成本值扣除累計攤銷及任何
減值虧損列帳（附註
2.6
）。
Intangible assets include acquired computer software licences and capitalised development costs of
computer software programmes. Expenditure on development of computer software programmes is
capitalised if the programmes are technically feasible and the LRTF has sufficient resources and the
intention to complete development. The expenditure capitalised includes direct labour and cost of
materials. Intangible assets are stated at cost less accumulated amortisation and any impairment losses
(note 2.6).
無形資產的攤銷按估計可使用年期（
5
年）以直線法列入全面收益表。
Amortisation of intangible assets is charged to the statement of comprehensive income on a
straight-
line basis over the assets’ estimated useful lives of 5 years.
2.6
固定資產的減值
Impairment of
fixed assets
固定資產，包括物業、設備及器材，以及無形資產的帳面值在每個報告期結束日評估，以確
定有否出現減值跡象。若有減值跡象而資產的帳面值高於其可收回數額，則有關減值虧損在
全面收益表內確認。資產的可收回數額為其公平值減出售成本與使用值兩者中的較高者。
The carrying amounts of fixed assets, including property, plant and equipment and intangible assets,
are reviewed at the end of each reporting period to identify any indication of impairment. If there is
an indication of impairment, an impairment loss is recognised in the statement of comprehensive
income whenever the carrying amount of an asset exceeds its recoverable amount. The recoverable
amount of an asset is the greater of its fair value less costs to sell and value in use.
2.7
等同現金
Cash equivalents
等同現金指短期及流通性高的投資，該等項目在購入時距期滿日不超過
3
個月，並隨時可轉
換為已知數額的現金，而其價值變動的風險不大。
Cash equivalents are short-term highly liquid investments that are readily convertible to known
amounts of cash and subject to an insignificant risk of changes in value, having been within three
months of maturity at acquisition.
