香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
86
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
