Annual Report 2021

176 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 物業、機器及設備（續） 當本集團就包括租賃土地及樓宇部分 之物業的所有權作出付款時，租賃土 地及樓宇部分的全部代價將以初步確 認時的相對公允值的比例分配。倘可 合理作出相關款項分配，列賬為經營 租賃的租賃土地權益於綜合財務狀況 表中呈列作「使用權資產」。倘非租賃 樓宇部分與相關租賃土地的未拆分利 息間的代價無法合理分配，全部物業 均被分類為物業、機器及設備。 物業、機器及設備項目（在建工程除 外）以直線法於其估計可使用年期內 經扣除剩餘價值後確認折舊以撇銷成 本。估計可使用年期、剩餘價值和折 舊方法會在各報告期末覆核，而估計 的任何變動影響按預期基準列賬。 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。因出售或報廢物 業、機器及設備項目所產生的任何收 益或虧損乃釐定為出售所得款項與資 產賬面值之間的差額，並於損益中確 認。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Property, plant and equipment (Continued) When the Group makes payments for ownership interests of properties which includes both leasehold land and building elements, the entire consideration is allocated between the leasehold land and the building elements in proportion to the relative fair values at initial recognition. To the extent allocation of the relevant payments can be made reliably, interest in leasehold land that is accounted for as an operating lease is presented as “right-of-use assets” in the consolidated statement of financial position. When the consideration cannot be allocated reliably between non-lease building element and undivided interest in the underlying leasehold land, the entire properties are classified as property, plant and equipment. Depreciation is recognised so as to write off the cost of items of property, plant and equipment, other than construction in progress, less their residual values over their estimated useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. 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 disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss.