117
地產代理監管局
2014/15
年報
財務報表
Financial Statements
8. Property, Plant and Equipment/Deposit
Paid for Acquisition of Property, Plant
and Equipment
(Continued)
Leasehold
improvements
20% or over the period of
the lease term if it is less
than 5 years
Motor vehicles
30%
Furniture and fixtures 20%
Equipment
20% to 30%
During the year, the EAA paid a deposit amounting to
HK$994,600 for the development of an integrated
managemen t i n f orma t i on sys t em. The t o t a l
consideration for the system was HK$5,866,587 and the
total deposit paid at the end of the reporting period
amounted to HK$2,385,487 (2014: HK$1,390,887).
9. Bank Balances and Cash and Time
Deposits
Bank balances and cash comprise cash held by the EAA
and short-term bank deposits with a maturity of 90 to 92
days (2014: 90 to 92 days) at prevailing market interest
rates ranging from 0.01% to 1.00% per annum (2014: 0.01%
to 0.58% per annum).
Time deposits comprise six-month bank deposits with a
maturity of 181 to 185 days (2014: Nil) at prevailing
market interest rates ranging from 0.50% to 0.70% per
annum (2014: Nil).
The EAA considers that the carrying amounts of these
assets approximate their fair values.
8.
物業、器材及設備╱購
置物業、器材及設備之
已付按金
（續）
租賃物業
裝修
20%
或按租賃年期
（倘少於五年）
汽車
30%
傢俬及裝置
20%
設備
20%
至
30%
於本年度內，監管局支付了作
為發展綜合管理資訊系統按金
994,600
港 元，該 系 統 之 預 算 總
價為
5,866,587
港元，已支付總按
金 截 至 結 算 日 為
2,385,487
港 元
（
2014
年：
1,390,887
港元）。
9.
銀行結餘及現金及定期
存款
銀行結餘及現金包括監管局持
有之現金及到期日為
90
至
92
日
（
2014
：
90
至
92
日）按當時市場年
利率介乎
0.01%
至
1.00%
（
2014
年：
介乎
0.01%
至
0.58%
）計息之短期
銀行存款。
定期存款包括到期日為
181
至
185
日（
2014
年：無）按當時市場年利
率介乎
0.5%
至
0.7%
（
2014
年：無）
計算之六個月定期銀行存款。
監管局認為該等資產之賬面值與
其公平價值相若。
