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 147 2020 ANNUAL REPORT 年報 2 重大會計政策概要 （續） 2.7 物業、廠房及設備 （續） 租賃土地及 樓宇 2%-4% ，或按租賃年 期（以較低者為準） 租賃物業 裝修 18%-20% ，或按租賃 年期（以較低者 為準） 廠房及機器 4%-20% 辦公室傢俱 及設備 9%-20% 汽車 11%-20% 資產之剩餘價值及可用年期會於各 報告期末審閱及調整（如適用）。 倘資產賬面值超過其估計可收回金 額，則其賬面值將即時撇減至其可 收回金額。 出售收益及虧損透過比較所得款項 與有關資產賬面值釐定並包括在綜 合損益表中。出售重估資產時，本 集團的政策是將有關該等資產的物 業重估儲備所包括的任何金額轉撥 至累計虧損。 在建工程指在建或待安裝的樓宇、 廠房及機器，並按成本值扣除減值 虧損列賬。成本包括直接建造成 本、廠房及機械成本及建造期間產 生的適用借貸成本。在相關資產完 工並且可以使用前，不計入在建工 程的折舊。當有關資產投入使用 時，成本轉移到其他物業、廠房和 設備，並按照上述政策折舊。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.7 Property, plant and equipment (continued) Leasehold land and buildings 2%-4%, or over the term of the leases, whichever is shorter Leasehold improvements 18%-20%, or over the term of the leases, whichever is shorter Plant and machinery 4%-20% Furniture fixture and equipment 9%-20% Motor vehicles 11%-20% The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount. These are included in the consolidated statement of profit or loss. When revalued assets are sold, it is the Group’s policy to transfer any amounts included in property revaluation reserve in respect of those assets to accumulated losses. Construction-in-progress represents buildings and plant and machinery under construction and pending installation, and is stated at cost less impairment losses. Costs comprises direct construction costs, the cost of plant and machinery and applicable borrowing costs incurred during the construction period. No provision for depreciation is made on construction- in-progress until such time as the relevant assets are completed and ready for intended use. When the assets concerned are brought into use, the costs are transferred to other property, plant and equipment and depreciated in accordance with the policy as stated above.