Annual Report 2012–13
年報
89
土地及
建築物
Land and
Buildings
器材、傢具
及裝置
Equipment,
Furniture
and
Fittings
電腦器材
Computer
Equipment
汽車
Motor
Vehicles
總計
Total
成本
Cost
在二零一一年四月一日
At 1 April 2011
350,000
146,443
18,416
—
514,859
添置
Additions
—
3,597
199
—
3,796
在二零一二年三月三十一日
At 31 March 2012
350,000
150,040
18,615
—
518,655
150,040
18,615
—
518,655
在二零一二年四月一日
At 1 April 2012
350,000
添置
Additions
—
3,632
1,727
244
5,603
出售╱註銷
Disposals
—
—
(1,087)
—
(1,087)
153,672
19,255
244
523,171
在二零一三年三月三十一日
At
31 March 2013
350,000
累計折舊
Accumulated depreciation
在二零一一年四月一日
At 1 April 2011
68,036
118,624
15,984
—
202,644
年度費用
Charge for the year
3,852
8,190
1,173
—
13,215
在二零一二年三月三十一日
At 31 March 2012
71,888
126,814
17,157
—
215,859
126,814
17,157
—
215,859
在二零一二年四月一日
At
1 April 2012
71,888
年度費用
Charge
for
the year
3,852
8,833
1,157
49
13,891
出售╱註銷回撥
Written back on disposals
—
—
(1,087)
—
(1,087)
135,647
17,227
49
228,663
在二零一三年三月三十一日
At
31 March 2013
75,740
帳面淨值
在二零一三年三月三十一日
Net book
value
At
31 March
2013
在二零一二年三月三十一日
At 31 March 2012
274,260
18,025
2,028
195
294,508
278,112
23,226
1,458
—
302,796
財務報表附註
（續）
Notes to the Financial Statements
(continued)
7.
固定資產回報率
Rate of
return on
fixed assets
固定資產回報率是以總全面收益（不包括利息收入和利息支出）除以固定資產平均淨值所得的百
分率。固定資產包括物業、設備、器材及無形資產。預期土地註冊處營運基金可以達致財政司司
長定下每年固定資產回報率
6.9%
（二零一二年：
8.3%
）的目標。
The rate of return on fixed assets is calculated as total comprehensive income (excluding interest income
and interest expenses) divided by average net fixed assets, and expressed as a
percentage. Fixed assets
include property, plant and equipment and intangible assets. The LRTF is expected to meet a
target rate of
return on fixed assets of 6.9% (2012: 8.3%) per year as determined by the Financial Secretary.
8.
物業、設備及器材
Property, plant and equipment
