香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
94
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%
（二零一三年：
6.9%
）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% (2013: 6.9%) per year as determined by the Financial
Secretary.
8.
物業、設備及器材
Property, plant and equipment
土地及
建築物 電腦器材
器材、傢具
及裝置
汽車
總計
Land
and
Buildings
Computer
Equipment
Equipment,
Furniture
and Fittings
Motor
Vehicles
Total
成本
Cost
在二零一二年四月一日
At 1 April 2012
350,000
150,040
18,615
–
518,655
添置
Additions
–
3,632
1,727
244
5,603
出售╱註銷
Disposals
–
–
(1,087)
–
(1,087)
在二零一三年三月三十一日
At 31 March 2013
350,000
153,672
19,255
244
523,171
在二零一三年四月一日
At 1 April 2013
350,000
153,672
19,255
244
523,171
添置
Additions
–
5,638
317
–
5,955
出售╱註銷
Disposals
–
–
(441)
–
(441)
在二零一四年三月三十一日
At 31 March 2014
350,000
159,310
19,131
244
528,685
累計折舊
Accumulated depreciation
在二零一二年四月一日
At 1 April 2012
71,888
126,814
17,157
–
215,859
年度費用
Charge for the year
3,852
8,833
1,157
49
13,891
出售╱註銷
Disposals
–
–
(1,087)
–
(1,087)
在二零一三年三月三十一日
At 31 March 2013
75,740
135,647
17,227
49
228,663
在二零一三年四月一日
At 1 April 2013
75,740
135,647
17,227
49
228,663
年度費用
Charge for the year
3,852
9,826
839
49
14,566
出售╱註銷回撥
Written back on disposals
–
–
(441)
–
(441)
在二零一四年三月三十一日
At 31 March 2014
79,592
145,473
17,625
98
242,788
帳面淨值
Net book value
在二零一四年三月三十一日
At 31 March 2014
270,408
13,837
1,506
146
285,897
在二零一三年三月三十一日
At 31 March 2013
274,260
18,025
2,028
195
294,508
