Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 146 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 2 重大會計政策概要 （續） 2.7 物業、廠房及設備 租賃土地及樓宇按外部獨立估值師 的定期估值公平值確認，減去後續 折舊。所有其他物業、廠房及設備 按歷史成本減折舊及減值虧損入 賬。歷史成本包括收購此等項目直 接應佔開支。 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。 物業、廠房及設備之折舊以直線法 於其估計可用年期內分配其成本至 剩餘價值。所採用年率如下： 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.7 Property, plant and equipment Leasehold land and buildings are recognised at fair value based on periodic valuation by external independent valuers, less subsequent depreciation. All other property, plant and equipment are stated at historical cost less depreciation and impairment losses. Historical cost includes expenditure that is directly attributable to the acquisition of the items. 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. Depreciation of property, plant and equipment is calculated using the straight-line method to allocate cost or revalued amounts net of their residual values at the following rates per annum: