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物業、機器及設備按其剩餘使用年期以及考慮其估 計剩餘價值之後,使用餘額遞減法/直線法按以下年 率進行折舊:
租賃土地 租賃期間(直線法)
租賃樓宇 租賃期間或每年2.5% (以較短者為準)
(直線法) 建築裝飾 10%(餘額遞減法)
冷氣、電梯及電器 20%(餘額遞減法) 裝置
傢俬、裝置及設備
購置年度 20%至28% (餘額遞減法)
其後年度 10%至20% (餘額遞減法)
電腦設備(計入傢 20%至331/3%(直線法) 俬、裝置及設備)
貴會及附屬公司租賃土地及樓宇位於香港,屬長期 租賃。
10. 本會附屬公司詳情 於2021年12月31日及2020年12月31日期間本會之
Property, plant and equipment are depreciated over their estimated useful lives and after taking into account their estimated residual values, using the reducing balance/straight- line method at the following rates per annum:
附屬公司詳情列載如下:
公司名稱
Name of company
香港中華總商會服務有限公司
CGCC Services Limited
The leasehold land and buildings of the Group are located in Hong Kong under long-term lease.
10. PARTICULARS OF SUBSIDIARY OF THE CHAMBER
Details of the Chamber's subsidiary at 31 December 2021 and 2020 are as follows:
註冊成立 地點
Place of incorporation
香港
Hong Kong
已繳足普通股
Paid up ordinary shares
10,000港元
HK$10,000
實際權益 主要業務
Direct
equity holding Principal activities
2021 2020
100% 100% 活動項目管理、傳媒關 係及公關、培訓及
Leasehold land Leasehold building
Building decoration
Air-conditioning plant, lift and electrical workings
Furniture, fixtures and equipment
Year of acquisition Subsequent years
Computer equipment (included in furniture, fixtures and equipment)
Over the lease term (straight-line method)
Shorter of lease term or 2.5% per annum
(straight-line method)
10% (reducing balance method)
20% (reducing balance method)
20% to 28% (reducing balance method)
10% to 20% (reducing balance method)
20% to 331/3% (straight-line method)
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Annual Report 2021 年報
100% 100%
秘書服務
Event management, media and public relation, training and secretarial services