13. Investment Properties Under Completed Development Total HK$M HK$M HK$M At 1st January 2023 248,114 23,077 271,191 Translation differences (2,166) (122) (2,288) Acquisition of subsidiary companies (note 31) 15,230 – 15,230 Additions 399 1,336 1,735 Cost written back (46) – (46) Net transfers to right-of-use assets – (86) (86) Net fair value losses (1,069) (263) (1,332) 260,462 23,942 284,404 Add: Initial leasing costs* 203 – 203 At 30th June 2023 260,665 23,942 284,607 At 1st January 2023 (including initial leasing costs) 248,291 23,077 271,368 * The amounts include initial leasing costs acquired at the acquisition of subsidiary companies during the six months ended 30th June 2023 of HK$61 million. 14. Intangible Assets Computer Goodwill Software Others Total HK$M HK$M HK$M HK$M Cost: At 1st January 2023 – 321 205 526 Translation differences – – 1 1 Acquisition of subsidiary companies (note 31) 1,419 8 – 1,427 Additions – 16 – 16 At 30th June 2023 1,419 345 206 1,970 Accumulated amortisation: At 1st January 2023 – 195 123 318 Amortisation for the period (note 7) – 21 11 32 At 30th June 2023 – 216 134 350 Net book value: At 30th June 2023 1,419 129 72 1,620 At 1st January 2023 – 126 82 208 67