143
࠰
ಥ
܊ג
ึ
2014
ϋϋజ
Notes to the Financial Statements
ৌਕజ
ڝڌ
ൗ
F I NANC I A L S T A T EMENT S
財務報表
19 Provisions
19
準備
(in HK$Million)
（港幣百萬元）
(a)
Revitalisation
work
活化工程
(b)
Provision
for financial
guarantee
財務保證
準備
(c)
Building
management/
maintenance
incentives
樓宇管理及
維修資助
Total
總額
At 1 April 2013
二零一三年四月一日
126.0
62.6
22.8
211.4
Amount provided
提撥準備
3.5
–
14.8
18.3
Amount reversed
準備撥回
(10.5)
(9.2)
(3.3)
(23.0)
Amount utilised
已運用金額
(11.7)
–
(12.3)
(24.0)
At 31 March 2014
二零一四年三月三十一日
107.3
53.4
22.0
182.7
The followings are the key assumptions concerning the future, and
other key sources of estimation uncertainty at the end of the
reporting period.
(a) Revitalisation work
Provision is made for revitalisation works of committed social
projects. Related payments are expected to be incurred within the
next three financial years.
Management estimates the amount of rehabilitation works based
on the latest available budgets of the construction contracts with
reference to the overall performance of each construction contract.
Construction costs which mainly comprise subcontracting charges
and costs of materials are estimated by the management on the
basis of quotations from time to time provided by the major
contractors/suppliers/vendors involved and the experience of the
management. In cases where the actual future costs are different
from the expected, an adjustment to the carrying amount of the
provision may arise.
下文詳述有關未來的主要假設及於報告
期末其他估計不確定因素之主要來源。
(a)
活化工程
活化工程成本準備是為已承擔回饋
項目中的活化工程作出準備。大部
分的支出預計會於其後的三個財政
年度內發生。
管理層根據有關建築合約之最新預
算，並參考每項建築合約之整體表
現，估計復修工程之金額。估計建
築成本（主要包括分包合約費用及
材料成本）由管理層以所涉及主要
承建商 ／供應商 ／賣方不時提供之
報價及管理層之經驗為基準而制
訂。如將來實際成本與估計有偏
差，其可能引致準備的賬面價值有
調整。
