13. Investment Properties Under Completed Development Total HK$M HK$M HK$M At 1st January 2022 236,703 31,112 267,815 Translation differences (1,633) (33) (1,666) Additions 491 4,739 5,230 Cost written back (267) (52) (319) Disposals (222) – (222) Transfer between categories 105 (105) – Net transfers to right-of-use assets – (7) (7) Transfer to assets classified as held for sale (523) – (523) Net fair value (losses)/gains (573) 1,274 701 234,081 36,928 271,009 Add: Initial leasing costs 131 – 131 At 30th June 2022 234,212 36,928 271,140 At 1st January 2022 (including initial leasing costs) 236,847 31,112 267,959 14. Intangible Assets Computer Software Others Total HK$M HK$M HK$M Cost: At 1st January 2022 263 205 468 Translation differences – 1 1 Additions 11 – 11 At 30th June 2022 274 206 480 Accumulated amortisation: At 1st January 2022 163 102 265 Amortisation for the period (note 7) 15 10 25 At 30th June 2022 178 112 290 Net book value: At 30th June 2022 96 94 190 At 1st January 2022 100 103 203 63