香港數碼港管理有限公司
年報 2013/14
167
13 Property, plant and equipment
(continued)
Notes to the Financial Statements
財務報表附註
Notes:
(i)
On 22 May 2000, the Government of the HKSAR granted the Inland
Lot No. 8969 at Telegraph Bay, Pokfulam to the immediate holding
company for a term of 50 years at a lump sum initial premium of
HK$1,000.
On 24 May 2000, the Company entered into a sub-lease agreement
(“Sub-lease Agreement”) with the immediate holding company
whereby a portion of the Inland Lot No. 8969 at Telegraph Bay,
Pokfulam (“Cyberport Portion”) is sub-leased to the Company from
the immediate holding company at nil rental.
(ii)
The buildings are situated in Hong Kong and held on a sub-lease
from the immediate holding company for a term of 50 years less
the last 3 days thereof commencing from 22 May 2000.
(iii)
Centres equipment represents equipment of Entrepreneurship
Centre and Technology Centre funded by government grant and
used for the purpose of the designated projects.
(iv)
As at 31 March 2014, the fair value of the buildings held for rental
(together with the associated building services and support
facilities with their carrying value of HK$35 million (2013: HK$97
million)) amounted to HK$6,180 million (2013: HK$6,043 million).
The aggregate carrying value of such assets amounted to HK$2,823
million (2013: HK$2,962 million). The fair value of the buildings held
for rental (together with the associated buildings services and
support facilities) as at 31 March 2014 was determined based on a
valuation carried out by Colliers International (Hong Kong) Limited,
an independent professional valuer.
The fair value of the buildings held for rental (together with the
associated building services and support facilities) falls within Level
3 of the fair value hierarchy and is determined using the income
capitalisation approach by discounting the expected rental income
using capitalisation rate adjusted for the quality and location of the
buildings.
13
物業、機器及設備
(續)
附註:
(i)
於
2000
年
5
月
22
日,香港特區政府向直接控
股公司批出一幅位於薄扶林鋼線灣內地段
8969
號之土地,一次性土地溢價為
1,000
港
元,使用期為
50
年。
於
2000
年
5
月
24
日,本公司與直接控股公司
簽訂一份分租協議(「分租協議」)。根據該分租
協議,本公司從直接控股公司分租薄扶林鋼線
灣內地段
8969
號其中一部份土地(「數碼港部
份」),本公司無須支付租金。
(ii)
這些樓宇位於香港,根據直接控股公司批出之
分租租約持有,分租期為自
2000
年
5
月
22
日
起計
50
年減最後
3
天。
(iii)
中心設備乃由政府補助金資助並用於指定項目
之企業發展中心和科技中心之設備。
(iv)
於
2014
年
3
月
31
日,持有作出租的樓宇的公
允價值(連同相關的樓宇服務與支援設施,其
賬面值為
3,500
萬港元(
2013
年:
9,700
萬港元))
為
61.80
億港元(
2013
年:
60.43
億港元)。這些
資 產 之 總 賬 面 值 為
28.23
億 港 元(
2013
年:
29.62
億港元)。該等持有作出租之樓宇(連同
相關之樓宇服務與支援設施)於
2014
年
3
月
31
日之公允價值乃由獨立專業估值師高力國際物
業顧問(香港)有限公司進行估值。
持有作出租之樓宇(連同相關之樓宇服務與支
援設施)之公允價值屬於公允價值等級中之第
三級,乃採用收入資本化方式釐定,方法為採
用已就有關樓宇之質素及地點作出調整之資本
化比率將預期租金收入折現計算。
14 Investments in securities
14
證券投資
2014
2013
HK$
HK$
港元
港元
Non-current assets
非流動資產
Held-to-maturity investments (note a)
持有至到期日投資(附註
a
)
483,081,962
247,920,013
Current assets
流動資產
Held-to-maturity investments (note a)
持有至到期日投資(附註
a
)
203,975,407
180,118,919
Investments at fair value through
按公允價值計入損益之投資
profit or loss (note b)
(附註
b
)
287,037,756
–
491,013,163
180,118,919
974,095,125
428,038,932