Annual Equivalent Remuneration
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。待發出新的批地証之際，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. Pending issue of the new land grant, the University is deemed to have possession of the sole ownership of the property with effect from the aforesaid agreement signing date.
7. 無形資產
INTANGIBLE ASSETS
電腦軟件 Computer Software
百萬元
$million 成本
COST
2015年6月30日之結餘 101
Balance as at 30 June 2015
添置 5
Additions
撇減 (1)
Disposals
2016年6月30日之結餘 105
Balance as at 30 June 2016
添置 4
Additions
撇減 0
Disposals
2017年6月30日之結餘 109
Balance as at 30 June 2017
攤銷
AMORTISATION
2015年6月30日之結餘 95
Balance as at 30 June 2015
本年度計算之攤銷 4
Amortisation charge for the year
撇減 (1)
Disposals
2016年6月30日之結餘 98
Balance as at 30 June 2016
本年度計算之攤銷 5
Amortisation charge for the year
撇減 0
Disposals
2017年6月30日之結餘 103
Balance as at 30 June 2017
賬面淨值
NET BOOK VALUE
2017年6月30日之結餘 6
Balance as at 30 June 2017
2016年6月30日之結餘 7
Balance as at 30 June 2016
8. 財務資產
FINANCIAL ASSETS
2017 2016
百萬元 百萬元
$million $million 持至到期日財務資產，按攤銷成本
Held-to-Maturity Financial Assets, at amortised cost
上市 2 2
Listed
非上市 69 69
Unlisted
71 71
於一年內到期 2 0
Maturing within one year
於一年後到期 69 71
Maturing after one year
71 71
可供出售財務資產
Available-for-Sale Financial Assets
非上市股權證券，按成本(附註a) 1 1
Unlisted Equity Securities, at cost (Note a)
上市股權證券，按市值 22 17
Listed Equity Securities, at market value
非上市股權證券，按公平值(附註b) 398 0
Unlisted Equity Securities, at fair value (Note b)
421 18
按公平值透過損益記賬之財務資產(附註c)
Financial Assets at Fair Value through Profit or Loss (Note c)
上市股權基金 1,718 1,611
Listed Equity Funds
非上市股權基金 1,349 957
Unlisted Equity Funds
上市固定收入基金 323 609
Listed Fixed Income Funds
非上市固定收入基金 1,172 1,007
Unlisted Fixed Income Funds
非上市實物基金 530 524
Unlisted Real Assets Funds
非上市對沖基金 704 533
Unlisted Hedge Funds
非上市私人投資 69 34
Unlisted Private Investments
5,865 5,275 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)
The unlisted available-for-sale equity securities at cost, represent investments in unlisted equities issued by private entities, which are held by the Group. These investments are typically held for the long term and are not part of the investment fund which is invested in active markets.
按成本計的非上市股權證券為集團持有由私人公司發行之非上市股權證券的投資。該等投資一貫是作長期持有並不包括在投資於活躍市場的投資 基金內。當集團管理層認為其公平值不能可靠計量，非上市股權證券乃按成本扣除結算日減值計量。
9.
於聯營公司權益
INTEREST IN AN ASSOCIATE
2017 2016
百萬元 百萬元
$million $million
所佔淨資產 78 73
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
2017 2016
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 263 241
Group's share of net assets of the associate
營業額 37 40
Turnover
本年度溢利 25 45
Profit for the year
集團年內應佔聯營公司業績 8 15
Group's share of results of the associate for the year Institutional
To engage in technology commercialization, incubation of start-up companies, provision of research and technology management services, training of senior management and
Incorporation and Operation
中華人民共和國
People's Republic of China
10.
於合資企業權益
INTEREST IN A JOINT VENTURE
本集團之合資企業 ─ 浙江港科大先進製造研究所有限公司已於2017年4月正式解散。
11.