Annual Report 2013-14
年報
87
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
（續）
Property, plant and equipment
(continued)
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.
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.
