Annual Report 2022

142 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 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 的財政期間計入損益。 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 損益確認之重估減值，則該增值按 先前所扣除之減值計入損益。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 損益。 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 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 profit or loss, the increase is first recognised in 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 profit or loss.