Annual Report 2019

147 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 2 重大會計政策概要 （續） 2.8 物業、廠房及設備 （續） 當與項目有關的未來經濟利益可 能流入本集團，以及項目成本能可 靠計算時，其後成本才會計入資產 的賬面值或確認為獨立資產（如適 用）。已替換部份的賬面值被終止 確認。所有其他維修及保養費於產 生的財政期間計入綜合損益表。 租賃土地及樓宇所產生的重估增值 均確認為（扣除稅項）其他全面收 益及於股東權益的「物業重估儲備」 中累計。惟若其沖銷先前同一資產 已於綜合損益表確認之重估減值， 則該增值按先前所扣除之減值計入 綜合損益表。重估減值先沖銷先前 同一資產已於其他全面收益確認之 重估增值，並超出先前重估該物業 重估儲備之結餘時計入盈虧；所有 其他減少額均計入綜合損益表。每 年，根據資產重估賬面金額計算之 折舊差額計入綜合損益表。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.8 Property, plant and equipment (continued) Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to the consolidated statement of profit or loss during the financial period in which they are incurred. Increases in the carrying amounts arising on revaluation of leasehold land and buildings are recognised, net of tax, in other comprehensive income and accumulated in property revaluation reserve in shareholders’ equity. To the extent that the increase reverses a decrease previously recognised in the consolidated statement of profit or loss, the increase is first recognised in the consolidated statement of profit or loss. Decreases that reverse previous increases of the same asset are first recognised in other comprehensive income to the extent of the remaining surplus attributable to the asset; all other decreases are charged to the consolidated statement of profit or loss. Each year, the difference between depreciation based on the revalued carrying amount of the asset charged to the consolidated statement of profit or loss.