96
Financial Report
財務報告
96
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
8. TAXATION
No provision for Hong Kong Profits Tax had been made
in these financial statements as the Council is exempted
from taxation pursuant to section 87 of the Inland Revenue
Ordinance.
9. FIXED ASSETS
Furniture
Leasehold
and Computer
improvements
equipment
equipment
Total
租賃改良
傢具和設備
電腦設備
總額
HK$
港幣
HK$
港幣
HK$
港幣
HK$
港幣
COST
成本
At 1 April 2014
於
2014
年
4
月
1
日
30,979,553
6,635,545
–
37,615,098
Additions
添置
49,000
176,260
3,862,650
4,087,910
Disposals
出售
–
(197,870)
–
(197,870)
At 31 March 2015
於
2015
年
3
月
31
日
31,028,553
6,613,935
3,862,650
41,505,138
Additions
添置
55,000
548,337
132,277
735,614
Disposals
出售
–
(43,533)
–
(43,533)
At 31 March 2016
於
2016
年
3
月
31
日
31,083,553
7,118,739
3,994,927
42,197,219
ACCUMULATED
DEPRECIATION
累計折舊
At 1 April 2014
於
2014
年
4
月
1
日
11,403,085
4,664,031
–
16,067,116
Charge for the year
本年度折舊
7,850,187
700,023
–
8,550,210
Eliminated on disposals
出售轉銷
–
(197,870)
–
(197,870)
At 31 March 2015
於
2015
年
3
月
31
日
19,253,272
5,166,184
–
24,419,456
Charge for the year
本年度折舊
7,886,854
789,612
798,985 9,475,451
Eliminated on disposals
出售轉銷
–
(39,693)
–
(39,693)
At 31 March 2016
於
2016
年
3
月
31
日
27,140,126
5,916,103
798,985
33,855,214
NET BOOK VALUE
賬面淨值
At 31 March 2016
於
2016
年
3
月
31
日
3,943,427
1,202,636
3,195,942
8,342,005
At 31 March 2015
於
2015
年
3
月
31
日
11,775,281
1,447,751
3,862,650
17,085,682
8.
稅項
按照《香港稅務條例》第
87
條，本
局獲豁免繳稅，因此毋須在財務
報表計提香港利得稅。
9.
固定資產