Annual Report 2008

Annual Report 2008 年報 89 3. 主要會計政策（續） 收益確認（續） 金融資產（不包括按公允值計入損益之金融 資產）之利息收入乃按時間基準，經參考未 償還本金以實際利率計算。實際利率為於金 融資產之預計年期所得估計未來現金收入折 現至該資產的賬面淨額之比率。 物業、機器及設備 物業、機器及設備（包括持作生產或供應貨 品或服務或作行政用途的樓宇，在建工程除 外）按成本減其後累計折舊及累計減值虧損 列賬。 除在建工程外，物業、機器及設備折舊（經 計及估計剩餘價值）乃就其估計可用年期以 直線法作出撥備以撇銷其成本。 在建工程指為生產或自用目的而正在興建的 物業、機器及設備。在建工程按成本減任何 已確認減值虧損列賬。在建工程於完成且可 作擬定用途時，會列作物業、機器及設備之 適當類別。該等資產按與其他物業資產相同 之方式，於資產可作擬定用途時開始折舊。 物業、機器及設備項目於出售後或預計持續 使用該資產不會於日後產生經濟利益時取消 確認。於取消確認該資產時產生之任何損益 （以該項目出售所得款項淨額與賬面值的差額 計算）於該項目取消確認的年度計入綜合收 益表。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Revenue recognition (Continued) Interest income from a financial asset excludes financial assets at fair value through profit or loss is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discounts the estimated future cash receipts through the expected life of the financial asset to that asset’s net carrying amount. Property, plant and equipment Property, plant and equipment including buildings held for use in the production or supply of goods or services, or for administrative purposes, other than construction in progress, are stated at cost less subsequent accumulated depreciation and accumulated impairment loss. Depreciation is provided to write off the cost of items of property, plant and equipment, other than construction in progress, over their estimated useful lives and after taking into account of their estimated residual value, using the straight-line method. Construction in progress includes property, plant and equipment in the course of construction for production or for its own use purposes. Construction in progress is carried at cost less any recognised impairment loss. Construction in progress is classified to the appropriate category of property, plant and equipment when completed and ready for intended use. Depreciation of these assets, on the same basis as other property assets, commences when the assets are ready for their intended use. An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the item) is included in the consolidated income statement in the year in which the item is derecognised.