Number of Employees員工數目
PROPERTY, PLANT AND EQUIPMENT (CONT'D)
以上之物業、機器及設備按直線法依照下列年率計算折舊：
樓宇裝修、大型設備及設備系統 每年5%
Building improvements, major equipment and services systems 5% per annum
傢具及設備 每年20% - 25%
Fixtures and equipment 20% - 25% per annum
The above items of property, plant and equipment are depreciated on a straight-line basis at the following rates per annum:
大學校舍座落於西貢約六十公頃之土地，由香港特別行政區政府(「香港特區政府」)按名義租金批出，為期五十八年 ， 至2047年6月30日止。校園樓宇按直線法依照每年2%計算折舊。
The University campus is situated on approximately 60 hectares of land in Sai Kung under lease from the Government of The Hong Kong Special Administrative Region ("HKSAR") at a nominal rent for 58 years through 30 June 2047.
The campus buildings are depreciated on a straight-line basis at 2% per annum.
深圳市政府按名義租金批予集團其中一間附屬公司 ─ 港科大研究開發(深圳)有限公司一幅位於深圳約七千四百三十七平 方米之土地作為興建產學研基地之用，為期五十年，至2057年6月28日止。該等樓宇按餘下租約年期計算折舊。
A piece of land situated at Shenzhen of approximately 7,437 square metres was granted at a nominal amount to HKUST R&D Corporation (Shenzhen) Limited, a subsidiary of the Group, by the Shenzhen Municipal Government for the construction of an Industry-Education-Research base for 50 years through 28 June 2057. The respective building is depreciated over the remaining lease term.
在2012年12月21日，香港特區政府按名義租金及以370：150之比例批予大學及香港浸會大學(「浸大」)一幅位於將軍澳約 三千四百九十平方米之土地作為興建一座合辦學生宿舍之用，為期五十年，至2062年12月20日止。根據兩位受批者於 2015年4月23日所簽下的撤銷合同中，浸大退出該項合建項目，以及雙方同意以無代價轉讓及分配由浸大所持有該土地的 所有權利、產權及權益給大學。大學於以上提及的合同簽訂日起已被視作為獨自擁有該項物業之所有權益。
On 21 December 2012, a piece of land situated in Tseung Kwan O of approximately 3,490 square metres was granted to the University and The Hong Kong Baptist University ("BU") in the proportion of 370:150 by the Government of the HKSAR at a nominal rent for the construction of a joint student hostel for a lease of 50 years up to 20 December 2062.
Pursuant to the Cancellation Agreement signed by both grantees on 23 April 2015, BU withdrew from the joint construction project and both parties agreed the transfer and assignment of all the rights, title and interest in the land held by BU to the University at nil consideration. The University is deemed to have possession of the sole ownership of the property with effect from the aforesaid agreement signing date.
電腦軟件 Computer Software
百萬元
$million 成本
COST
2017年6月30日之結餘 109
Balance as at 30 June 2017
添置 9
Additions
撇減 (7)
Disposals
2018年6月30日之結餘 111
Balance as at 30 June 2018
添置 7
Additions
撇減 (5)
Disposals
2019年6月30日之結餘 113
Balance as at 30 June 2019
攤銷
AMORTISATION
2017年6月30日之結餘 103
Balance as at 30 June 2017
本年度計算之攤銷 4
Amortisation charge for the year
撇減 (7)
Disposals
2018年6月30日之結餘 100
Balance as at 30 June 2018
本年度計算之攤銷 5
Amortisation charge for the year
撇減 (5)
Disposals
2019年6月30日之結餘 100
Balance as at 30 June 2019
賬面淨值
NET BOOK VALUE
2019年6月30日之結餘 13
Balance as at 30 June 2019
2018年6月30日之結餘 11
Balance as at 30 June 2018
電腦軟件資產按直線法每年25%計算攤銷。
Computer software is amortised on a straight-line basis at 25% per annum.
7. 無形資產
INTANGIBLE ASSETS
8. 財務資產
Bond securities, at amortised cost
上市 42 2
Maturing within one year
於一年後到期 105 65
Maturing after one year
106 69
於綜合資產負債表內呈列
Presentation in the consolidated balance sheet
持至到期日財務資產 0 69
Held-to-Maturity Financial Assets
按攤銷成本計量之財務資產 106 0
Financial Assets at Amortised cost
106 69
股權證券 Equity securities
非上市股權證券，按成本 0 1
Unlisted Equity Securities, at cost
上市股權證券，按市值 22 24
Listed Equity Securities, at market value
非上市股權證券，按公平值(附註a) 455 396
Unlisted Equity Securities, at fair value (Note a)
477 421
於綜合資產負債表內呈列
Presentation in the consolidated balance sheet
可供出售財務資產 0 421
Available-for-Sale Financial Assets
按公平價值透過其他全面收益列賬之財務資產 477 0
Financial Assets at Fair Value through Other Comprehensive income
477 421
按公平值透過收支記賬之財務資產(附註b)
Financial Assets at Fair Value through Income and Expenditure (Note b)
上市股權基金 948 1,260
Listed Equity Funds
非上市股權基金 1,757 1,654
Unlisted Equity Funds
上市固定收入基金 471 332
Listed Fixed Income Funds
非上市固定收入基金 1,654 1,550
Unlisted Fixed Income Funds
非上市實物基金 512 525
Unlisted Real Assets Funds
非上市對沖基金 988 901
Unlisted Hedge Funds
非上市私人投資 263 132
Unlisted Private Investments
6,593 6,354
財務資產主要以港元及美元為單位。
Financial assets are mainly denominated in Hong Kong dollars and United States dollars.
附註 : Notes : (a)
(b) 公平值乃參考活躍市場或基金經理報價釐定。
The fair value was determined by reference to bid prices quoted in active markets or by fund managers.
公平值乃參考最近的交易價格以及參照類似實體市場價值並以現金流量折讓分析、盈利倍數和淨權益方法的金融模型而釐定。
The fair value was determined by reference to the recent transaction price, and financial models based on discounted cash flow analysis, earning multiple and net equity method with reference to market valuations for similar entities.
9. 於聯營公司權益
INTEREST IN AN ASSOCIATE
2019 2018
百萬元 百萬元
$million $million
所佔淨資產 83 83
Share of net assets
擁有權益
業務 Proportion of
架構模式 Nominal Value of
Form of Issued Capital 持有股本類別
Business Held by Class of 主要活動
Structure the Group Shares Held Principal Activity
深港產學研基地 事業法人單位 33% 注入資本
2019 2018
百萬元 百萬元
$million $million 下文載列為聯營公司之財務資料概要：
The summarised financial information in respect of the associate is set out below:
總資產 267 272
Group's share of net assets of the associate
營業額 47 43
Turnover
本年度溢利 13 15
Profit for the year
集團年內應佔聯營公司業績 4 5
Group's share of results of the associate for the year 對賬至所佔資產淨值：
Reconciliation to share of net assets:
於7月1日 252 237
As at 1 July
本年度溢利 13 15
Profit for the year
基金分配 (5) (5)
Funds distributed
匯兌差額 (10) 5
Exchange translation difference
於6月30日 250 252
As at 30 June
集團應佔% 33% 33%
Group's share in %
集團應佔聯營公司之資產淨值 83 83
Group's share of net assets of the associate
To engage in technology commercialization, incubation of start-up companies, provision of research and technology management services, training of senior management and administrative executives.
People's Republic of 註冊及營運地點