Annual Report 2022

143 年報 2022 ANNUAL REPORT 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 （續） 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： 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 20% ，或按租賃 年期（以較低者 為準） 廠房及機器 7%-20% 辦公室傢俱及 設備 10%-33% 汽車 20%-25% 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損 益中。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。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.7 Property, plant and equipment (continued) 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: Leasehold land and buildings 2%-4%, or over the term of the leases, whichever is shorter Leasehold improvements 20%, or over the term of the leases, whichever is shorter Plant and machinery 7%-20% Furniture fixture and equipment 10%-33% Motor vehicles 20%-25% 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 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.