Page 139 - Demo

- 14 - - 10 -2 %u91cd%u5927%u6703%u8a08%u653f%u7b56(%u7e8c) 2 MATERIAL ACCOUNTING POLICIES (Continued)(f) %u7121%u5f62%u8cc7%u7522 (f) Intangible assets%u7121%u5f62%u8cc7%u7522%u5305%u62ec%u8cfc%u5165%u7684%u96fb%u8166%u8edf%u4ef6%u724c%u7167%u548c%u96fb%u8166%u8edf%u4ef6%u9805%u76ee%u7684%u8cc7%u672c%u5316%u767c%u5c55%u6210%u672c%u3002%u958b%u767c%u96fb%u8166%u8edf%u4ef6%u9805%u76ee%u5982%u5728%u6280%u8853%u4e0a%u53ef%u884c%uff0c%u800c%u623f%u59d4%u6703%u4ea6%u6709%u5145%u8db3%u7684%u8cc7%u6e90%uff0c%u4e26%u6709%u610f%u5b8c%u6210%u8a72%u767c%u5c55%u9805%u76ee%uff0c%u5176%u958b%u652f%u4fbf%u6703%u88ab%u8cc7%u672c%u5316%u3002%u8cc7%u672c%u5316%u7684%u958b%u652f%u5305%u62ec%u76f4%u63a5%u4eba%u5de5%u53ca%u6750%u6599%u6210%u672c%u3002%u7121%u5f62%u8cc7%u7522%u662f%u6309%u6210%u672c%u50f9%u65bc%u6263%u9664%u7d2f%u8a08%u6524%u92b7%u5f8c%u5217%u51fa%u3002%u7121%u5f62%u8cc7%u7522%u7684%u6524%u92b7%u4e43%u6309%u5176 5 %u5e74%u9810%u7b97%u53ef%u7528%u5e74%u671f%uff0c%u4ee5%u76f4%u7dda%u6cd5%u8a18%u5165%u5168%u9762%u6536%u76ca%u8868%u3002Intangible assets include acquired computer software licences and capitalised development costs of computer software programs. Expenditure on development of computer software programs is capitalised if the programs are technically feasible and the Authority has sufficient resources and the intention to complete development. The expenditure capitalised includes the direct labour costs and costs of materials. Intangible assets are stated at cost less accumulated amortisation.Amortisation of intangible assets is charged to the statement of comprehensive income on a straight-line basis over the assets%u2019 estimated useful lives of 5 years.(g) %u571f%u5730 (g) Land(i) %u6279%u79df%u571f%u5730 (i) Land under lease%u6839%u64da%u5b98%u5951%uff0f%u653f%u5e9c%u79df%u5951%u6216%u6279%u5730%uff0f%u63db%u5730%u689d%u4ef6%uff0c%u623f%u59d4%u6703%u64c1%u6709%u6240%u6709%u5c45%u5c4b%uff0f%u53ef%u79df%u53ef%u8cb7%uff0f%u7da0%u7f6e%u5c45%u8a08%u5283(%u975e%u4f4f%u5b85)%u6a13%u5b87%u3001%u79df%u7f6e%u8a08%u5283%u5c4b%u90a8%u7684%u51fa%u79df%u55ae%u4f4d%u3001%u591a%u500b%u79df%u4f4f%u5c4b%u90a8%u3001%u90e8%u5206%u5c4b%u82d1%u7684%u51fa%u79df%u5927%u5ec8%u3001%u4f5b%u5149%u8857%u5169%u5e62%u7e3d%u90e8%u5927%u5ec8%u3001%u6a6b%u982d%u78e1%u5ba2%u52d9%u4e2d%u5fc3%u3001%u632f%u83ef%u82d1%u53ca%u4fca%u6c11%u82d1%u8fa6%u4e8b%u8655%u6240%u4f54%u571f%u5730%u7684%u6b63%u5f0f%u5408%u6cd5%u696d%u6b0a%u3002%u6279%u79df%u571f%u5730%u5730%u50f9%u6307%u65bc%u5fb5%u7528%u6279%u79df%u571f%u5730%u6216%u53d6%u5f97%u571f%u5730%u4f7f%u7528%u6b0a%u6642%u9808%u5148%u4ed8%u7684%u91d1%u984d%u3002%u6709%u95dc%u91d1%u984d%u6309%u6210%u672c%u50f9%u5217%u51fa%uff0c%u4e26%u4ee5%u76f4%u7dda%u6cd5%u5728%u6279%u79df%u671f%u5167%u6298%u820a%u3002The Authority has the proper legal title to land in all the HOS/BRO/GSH non-domestic properties, rental flats of TPS estates, certain rental housing estates, rental blocks in some courts, two Head Office buildings at Fat Kwong Street, the customer service centre at Wang Tau Hom and the office at Chun Wah Court and Chun Man Court, either by way of Crown/Government Lease, or under Conditions of Grant or Exchange. Leasehold land premiums are up-front payments to acquire leasehold land or land use right. The premiums are stated at cost and are depreciated over the period of the lease on a straight-line basis.(ii) %u53d7%u5236%u65bc%u63a5%u7ba1%u4ee4%u7684%u571f%u5730 (ii) Land under vesting order%u81f3%u65bc%u5176%u4ed6%u6279%u79df%u4ee5%u5916%u7684%u571f%u5730%uff0c%u5247%u4e00%u76f4%u7531%u5730%u653f%u7e3d%u7f72%u7f72%u9577%u884c%u4f7f%u884c%u653f%u9577%u5b98%u6839%u64da%u300a%u623f%u5c4b%u689d%u4f8b%u300b%u7b2c 5 %u689d%u6388%u4e88%u7684%u6b0a%u529b%uff0c%u767c%u51fa%u63a5%u7ba1%u4ee4%uff0c%u8ce6%u4e88%u623f%u59d4%u6703%u5168%u9762%u7ba1%u5236%u53ca%u7ba1%u7406%u8a72%u7b49%u571f%u5730%u7684%u6b0a%u529b%u3002For land not under lease, vesting orders have been made by the Director of Lands, acting on delegated authority from the Chief Executive, under Section 5 of the Housing Ordinance. Such vesting orders confer on the Authority full powers of control and management of the land.(iii) %u571f%u5730%u50f9%u503c (iii) Land value%u5217%u5165%u8ca1%u52d9%u5831%u8868%u9644%u8a3b 19(b)%u5167%u7684%u571f%u5730%u50f9%u503c%u4e43%u6839%u64da%u8207%u653f%u5e9c%u4e4b%u9593%u7684%u8ca1%u653f%u5b89%u6392(%u9644%u8a3b 1(b))%u6309%u4e0b%u5217%u65b9%u6cd5%u91d0%u5b9a%uff1a%u300c%u623f%u59d4%u6703%u5c4b%u90a8%u300d%u3001%u300c%u4e2d%u8f49%u623f%u5c4b%u300d%u3001%u300c%u5f99%u7f6e%u5c4b%u90a8%u300d1 %u53ca%u653f%u5e9c%u5ec9%u79df%u5c4b%u90a8 %uff0d %u571f%u5730%u50f9%u503c%u7531%u5dee%u9909%u7269%u696d%u4f30%u50f9%u7f72%u7f72%u9577%u4ee5%u9918%u503c%u4f30%u50f9%u6cd5%u8a55%u4f30%uff0c%u4f30%u50f9%u4ee51976 %u5e74%u7684%u6c34%u5e73%u70ba%u6e96%uff0c%u5982%u6709%u95dc%u5c4b%u90a8%u662f%u5728 1976 %u5e74%u5f8c%u843d%u6210%uff0c%u4f30%u50f9%u5247%u4ee5%u5c4b%u90a8%u79fb%u4ea4%u623f%u59d4%u6703%u7ba1%u7406%u6642%u7684%u6c34%u5e73%u70ba%u6e96%u3002%u5982%u5dee%u9909%u7269%u696d%u4f30%u50f9%u7f72%u7f72%u9577%u672a%u80fd%u5c31%u8a72%u5e45%u571f%u5730%u7684%u50f9%u503c%u63d0%u4f9b%u4f30%u50f9%uff0c%u4fbf%u6703%u5c07%u6709%u95dc%u5c4b%u90a8%u7531%u5dee%u9909%u7269%u696d%u4f30%u50f9%u7f72%u7f72%u9577%u8a55%u5b9a%u7684%u81e8%u6642%u61c9%u8ab2%u5dee%u9909%u79df%u503c%u548c%u67d0%u4e00%u500d%u6578%u76f8%u4e58%uff0c%u5f97%u51fa%u81e8%u6642%u7684%u571f%u5730%u4f30%u50f9%u3002%u300c%u5c45%u5c4b%u8a08%u5283(%u4f4f%u5b85)%u300d%uff0d %u5c45%u5c4b%uff0f%u53ef%u79df%u53ef%u8cb7%uff0f%u79df%u7f6e%uff0f%u7da0%u7f6e%u5c45%u8a08%u5283%u4f4f%u5b85%u6a13%u5b87%u7684%u571f%u5730%u50f9%u503c%u662f%u5341%u8db3%u5e02%u503c%u5730%u50f9%u8207%u571f%u5730%u6210%u672c%u4e4b%u9593%u7684%u5dee%u50f9%u3002%u300c%u5c45%u5c4b%u8a08%u5283(%u975e%u4f4f%u5b85)%u300d1 %uff0d %u5728 1988 %u5e744 %u6708 1 %u65e5%u4e4b%u524d%uff0c%u5546%u696d%u8a2d%u65bd%u7528%u5730%u7684%u50f9%u503c%u662f%u4ee5%u8cb7%u5730%u7576%u65e5%u7684%u5341%u8db3%u5e02%u503c%u8a08%u7b97%uff0c%u800c%u5728%u8a72%u65e5%u524d%u5df2%u843d%u6210%u7684%u505c%u8eca%u5834%uff0c%u5176%u571f%u5730%u4f30%u503c%u70ba%u96f6%u3002%u75311988 %u5e74 4 %u6708 1 %u65e5%u8d77%uff0c%u5305%u62ec%u5546%u696d%u8a2d%u65bd%u53ca%u505c%u8eca%u5834%u7b49%u4e4b%u975e%u4f4f%u5b85%u8a2d%u65bd%u7528%u5730%u7684%u50f9%u503c%uff0c%u5747%u7531%u5dee%u9909%u7269%u696d%u4f30%u50f9%u7f72%u7f72%u9577%u65bc%u8a2d%u65bd%u843d%u6210%u7576%u65e5%u4ee5%u9918%u503c%u4f30%u50f9%u6cd5%u8a55%u4f30%u3002%u300c%u7e3d%u90e8%u300d1%uff0d %u4f5b%u5149%u8857%u5176%u4e2d%u4e00%u5e62%u7e3d%u90e8%u5927%u5ec8%u3001%u4f4d%u65bc%u6a6b%u982d%u78e1%u7684%u5ba2%u52d9%u4e2d%u5fc3%u548c%u4f4d%u65bc%u9ec3%u5927%u4ed9%u4e0a%u90a8%u7684%u8fa6%u4e8b%u8655%u5927%u5ec8%u7684%u571f%u5730%u50f9%u503c%uff0c%u5747%u6309%u5730%u653f%u7e3d%u7f72%u4ee5%u6709%u95dc%u6a13%u5b87%u843d%u6210%u7576%u65e5%u7684%u4f30%u503c%u800c%u91d0%u5b9a%u3002The value of land included in Note 19(b) in accordance with the financial arrangements with the Government (Note 1(b)) is determined on the following bases:%u2018HKHA%u2019, %u2018IH%u2019 and %u2018RD%u2019 1 and Government Low CostHousing - The land value is based on the assessments made by the Commissioner of Rating and Valuation using the residual method of valuation, being either at 1976 levels or at the time of handover for management where the estate was completed after 1976. Where the Commissioner of Rating and Valuation has not been able to provide a valuation, a provisional land valuation is made by applying a multiplier to the provisional rateable value of the estate assessed by the Commissioner of Rating and Valuation.%u2018HOS(Domestic)%u2019 - The land value associated with the domestic element of the HOS/BRO/TPS/GSH is the difference between the land value (at full market value) and the land cost.%u2018HOS(ND)%u2019 1 - Prior to 1 April 1988, the land for commercial facilities was valued at the full market value at the date the land was purchased, and the land for carparks completed before that date was assessed at nil value. With effect from 1 April 1988, the land value for non-domestic facilities including commercial facilities and carparks is based on the assessments made by the Commissioner of Rating and Valuation at the date of completion of the facilities using the residual method of valuation.%u2018HO%u2019 1 - For one of the Head Office buildings at Fat Kwong Street, the customer service centre at Wang Tau Hom and the office building in upper Wong Tai Sin, the land value is based on assessment made by the Lands Department at the date of completion of the buildings.1 %u6a13%u5b87%u985e%u5225%u7c21%u7a31%u5217%u65bc%u9644%u8a3b 2(c)%u3002 1 Abbreviations of the building types are shown in Note 2(c).- 14 -