Page 148 - Demo

- 23 -9 %u7121%u5f62%u8cc7%u7522 9 INTANGIBLE ASSETS 2024 2023%u767e%u842c%u5143 (%u6e2f%u5e63)HK$M %u767e%u842c%u5143 (%u6e2f%u5e63)HK$M %u96fb%u8166%u8edf%u4ef6%u724c%u7167%u548c%u7cfb%u7d71%u767c%u5c55%u6210%u672c%u6210%u672c%uff1a Cost: %u5e74%u521d At beginning of year 2,218 2,008%u6dfb%u7f6e Additions 171 235%u522a%u6e1b Disposals (1) (25)%u5e74%u7d42 At end of year 2,388 2,218%u7d2f%u8a08%u6524%u92b7%uff1a Accumulated amortisation: %u5e74%u521d At beginning of year (1,907) (1,789)%u5e74%u5167%u6298%u820a Charge for the year (169) (143)%u522a%u6e1b%u6642%u56de%u64a5 Written back on disposals 1 25%u5e74%u7d42 At end of year (2,075) (1,907)%u5e74%u7d42%u5e33%u9762%u6de8%u503c Net book value at end of year 313 31110 %u79df%u8cc3 10 LEASES (a) %u4f7f%u7528%u6b0a%u8cc7%u7522 (a) Right-of-use assets 2024 2023%u767e%u842c%u5143 (%u6e2f%u5e63)HK$M %u767e%u842c%u5143 (%u6e2f%u5e63)HK$M %u7269%u696d Premises %u6210%u672c%uff1a Cost: %u5e74%u521d At beginning of year 90 119%u6dfb%u7f6e Additions 17 59%u91cd%u65b0%u8a08%u91cf%u79df%u8cc3%u8ca0%u50b5 Remeasurement of lease liabilities - (20)%u5230%u671f%u79df%u8cc3%u5408%u7d04 Expiry of lease contracts - (68)%u5e74%u7d42 At end of year 107 90%u7d2f%u7a4d%u6298%u820a%uff1a Accumulated depreciation: %u5e74%u521d At beginning of year (33) (74)%u5e74%u5167%u6298%u820a1 Charge for the year1 (26) (27)%u5230%u671f%u79df%u8cc3%u5408%u7d04 Expiry of lease contracts - 68%u5e74%u7d42 At end of year (59) (33)%u5e74%u7d42%u5e33%u9762%u6de8%u503c Net book value at end of year 48 571 %u4f7f%u7528%u6b0a%u8cc7%u7522%u7684%u6298%u820a%u8a18%u5165%u5176%u4ed6%u7d93%u5e38%u958b%u652f%u53ca%u8cc7%u52a9%u51fa%u552e%u55ae%u4f4d%u958b%u652f%u30021 Depreciation charge of right-of-use assets is included in other recurrent expenditure and expenditure on subsidised sale flats. Computer software licences and system development costs- 23 -