Annual Report 2020

105 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 ANNUAL REPORT 2020 年度報告 3. 綜合財務報表編製基準及主要會計政策 （續） 主要會計政策 （續） 借貸成本 購置、建造或生產合資格資產（即需要較長時間方 可用於擬定用途或銷售之資產）之直接應佔借貸成 本計入該等資產之成本，直至該等資產已充份就緒 並可作擬定用途或可供銷售時為止。 所有其他借貸成本乃於產生之期間於損益內確認。 僱員福利 退休福利成本 向強制性公積金計劃（「強積金計劃」）及國家管理退 休福利計劃作出之供款於僱員提供服務而獲得供款 之權利時列作開支確認。 短期僱員福利 當僱員提供服務，短期僱員福利按預期支付的福利 的未折現金額確認。所有短期僱員福利確認為支 出，惟其他香港財務報告準則規定或允許將其計入 資產成本的情況則除外。 僱員福利（如工資及薪金、年假及病假）於扣除已支 付之任何金額後確認為負債。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) Significant accounting policies (Continued) Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets until such time as the assets are substantially ready for their intended use or sale. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. Employee benefits Retirement benefit costs Payments to the Mandatory Provident Fund Scheme (the “MPF Scheme”) and state-managed retirement benefit schemes are recognised as an expense when employees have rendered service entitling them to the contributions. Short-term employee benefits Short-term employee benefits are recognised at the undiscounted amount of the benefits expected to be paid as and when employees rendered the services. All short-term employee benefits are recognised as an expense unless another HKFRS requires or permits the inclusion of the benefit in the cost of an asset. A liability is recognised for benefits accruing to employees (such as wages and salaries, annual leave and sick leave) after deducting any amount already paid.