Page 131 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18

ৌਕజڌ Financial Statements

7. ೼ධ 7. Taxation

࣬ኽ೼ਕૢԷ‘ୋ87ૢd္၍҅ᐏᒀеᖮॶ EAA is exempt from Hong Kong Profits Tax under section 87
࠰ಥл੻೼f of the Inland Revenue Ordinance.

8. يุeዚኜʿண௪ 8. Property, Plant and Equipment

ॡ༣يุༀࡌ ӛԓ ௧ᩬʿༀໄ ண௪ Υࠇ
Leasehold Motor Furniture
improvements vehicles and fixtures Equipment Total
ಥʩ ಥʩ ಥʩ ಥʩ ಥʩ
HK$ HK$ HK$ HK$ HK$

ϓ͉ COST
׵2016ϋ4˜1˚ At 1 April 2016 4,579,853 557,264 1,767,907 17,230,483 24,135,507
૴ໄ Additions 18,900 – 2,180 122,720 143,800

׵2017ϋ3˜31˚ At 31 March 2017 4,598,753 557,264 1,770,087 17,353,203 24,279,307
૴ໄ Additions 6,880 – – 578,076 584,956
ൗቖ Disposal – – – (2,800) (2,800)

׵2018ϋ3˜31˚ At 31 March 2018 4,605,633 557,264 1,770,087 17,928,479 24,861,463

ұᔚ DEPRECIATION
׵2016ϋ4˜1˚ At 1 April 2016 4,566,326 557,264 1,682,697 10,560,870 17,367,157
ϋʫᅡ௪ Provided for the year 7,036 – 48,852 2,446,353 2,502,241

׵2017ϋ3˜31˚ At 31 March 2017 4,573,362 557,264 1,731,549 13,007,223 19,869,398
ϋʫᅡ௪ Provided for the year 19,968 – 26,067 2,249,586 2,295,621
࿛ቖ Eliminated on disposal – – – (2,800) (2,800)

׵2018ϋ3˜31˚ At 31 March 2018 4,593,330 557,264 1,757,616 15,254,009 22,162,219

ሪࠦ࠽ NET BOOK VALUES
׵2018ϋ3˜31˚ At 31 March 2018 12,303 – 12,471 2,674,470 2,699,244

׵2017ϋ3˜31˚ At 31 March 2017 25,391 – 38,538 4,345,980 4,409,909

يุeዚኜʿண௪ұᔚɗܲՉПࠇԴ͜ϋಂ˸ Depreciation is recognised to write off the cost of items of
ٜᇞجܲ˸ɨϋଟ࿛ቖՉϓ͉j property, plant and equipment over their estimated useful
lives, using the straight-line method, at the following rates
per annum:

ॡ༣يุༀࡌ 20%אܲॡ༣ϋಂ Leasehold 20% or over the period of the lease
€ࡊˇ׵ʞϋ improvements term if it is less than 5 years
ӛԓ 30% Motor vehicles 30%
௧ᩬʿༀໄ 20% Furniture and fixtures 20%
ண௪ 20%Ї30% Equipment 20% to 30%

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