Page 118 - Demo

物業、機器及設備
物業、機器及設備包括持作生產或供應貨物或服務 用途或作行政用途之樓宇及租賃土地，均按成本減 其後之累計折舊及累計減值虧損(如有)，於綜合財 務狀況報表內列賬。
租賃土地及樓宇之擁有權權益
倘貴會及附屬公司為同時包含租賃土地及樓宇兩項 元素的物業之擁有權權益支付款項時，總對價須根 據有關批租中租賃土地及樓宇所佔租賃權益於初始 確認時之相關公平價值按比例分配予租賃土地及樓 宇元素。
倘相關付款能可靠地分配，土地租賃權益於綜合財 務狀況表內呈報為使用權資產(當應用《香港財務 報告準則》第16號時)或「預繳土地租賃付款」， 並以直線法在租賃期內予以攤銷。若付款未能可靠 地分配租賃土地或樓宇元素，整項物業分類為物 業、廠房及設備。
折舊利用餘額遞減法/直線法以資產預計可使用年 期之剩餘價值，撇銷其成本。於報告期末檢討有關 預計可使用年期、剩餘價值及折舊方法，以預先計 算任何估值變化之影響。
物業、機器及設備項目於出售時或預期未來繼續使 用有關資產將不會帶來經濟利益時，予以終止確 認。出售或停用物業、機器及設備項目所產生之任 何收益或虧損，均按照銷售所得款項與資產賬面值 的差額而定，並於損益賬內確認。
投資物業
投資物業指持作賺取租金及/或資本增值的物業。
投資物業初始以成本計量，包括任何直接歸屬開 支。於初始確認後，投資物業以成本減其後累計折 舊及任何累計減值虧損列賬。折舊乃按投資物業之 預計可使用年期及估計剩餘價值，以直線法撇銷其 成本。
Property, plant and equipment
Property, plant and equipment including buildings and leasehold land held for use in the production or supply of goods or services, or for administrative purposes are stated in the consolidated statement of financial position at cost less subsequent accumulated depreciation and accumulated impairment losses, if any.
Ownership interests in leasehold land and building
When the Group makes payments for ownership interests of properties which includes both leasehold land and building elements, the entire consideration is allocated between the leasehold land and the building elements in proportion to the relative fair values at initial recognition.
To the extent the allocation of the relevant payments can be made reliably, interest in leasehold land is presented as "right-of-use assets" in the consolidated statement of financial position. When the consideration cannot be allocated reliably between non-lease building element and undivided interest in the underlying leasehold land, the entire properties are classified as property, plant and equipment.
Depreciation is recognised so as to write off the cost of assets less their residual values over their estimated useful lives, using the reducing balance/straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of the reporting period, with effect of any changes in estimate accounted for on a prospective basis.
An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties are initially measured at cost, including any directly attributable expenditure. Subsequent to initial recognition, investment properties are stated at cost less subsequent accumulated depreciation and any accumulated impairment losses. Depreciation is recognised so as to write off the cost of investment properties over their estimated useful lives and after taking into account of their estimated residual value, using the straight-line method.
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Annual Report 2021 年報