Page 148 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報
P. 148

AUDITED FINANCIAL STATEMENTS 已審核財務報表




            Notes to the Financial Statements
            財務報表附註




            2.4  Summary of significant accounting policies             2.4  主要會計政策概要€ᚃ

                 (continued)
                 Property and equipment and depreciation                     物業及設備和折舊

                 Property and equipment held for use in the production or supply of   ܵЪ͛ପא౤Զਠۜא؂ਕאЪБ݁
                 goods or services, or for administrative purposes are stated at cost   ͜௄ٙيุʿண௪ɗܲࡡ࠽ಯ̘Չܝ
                 less subsequent accumulated depreciation.                   ଢ଼ࠇұᔚΐ̈f


                 Depreciation is provided to write off the cost of items of property and   ұᔚɗਗ਼يุʿண௪ٙᄆ࠽˸ٜᇞ˙
                 equipment over the estimated useful lives, using the straight-line   جܲՉПࠇ̙Դ͜ϋಂdԱ๫ɨΐұ
                 method at the following rates per annum:                    ᔚϋଟ࿛ৰj


                 Leasehold land  Over the unexpired period of the land lease  ҭॡɺή      ή۰ה௵ቱϋಂ
                 Buildings       Over the estimated economic useful lives of   ᅽρ       ܲПࠇ̙Դ͜ϋಂ
                                   40 years or the unexpired period of                    €у̬ɤϋא༈ᅽρ
                                   the land lease, whichever is shorter                   ٙή۰ה௵ቱϋಂ
                                                                                          ɚ٫ٙ༰೵٫
                 Equipment       20%–25%                                     ண௪         ϵʱʘɚɤЇϵʱ
                                                                                          ʘɚɤʞ

                 An item of property and equipment is derecognised upon disposal or   ຅يุאண௪஗̈ਯdאПࠇίՉ஗
                 when no future economic benefits is expected to arise from the   Դࣛ͊͜ঐ੭Ը຾᏶ϗूd༈ഃيุ
                 continued use of the asset. Any gain or loss arising on derecognition   ʿண௪ึ஗՟ऊᆽႩfί՟ऊᆽႩࣛ
                 of the asset (calculated as the difference between the net disposal   הପ͛ٙ๐лאᑦฦdӱਯ༟ପଋ
                 proceeds and the carrying amount of the asset) is included in   ϗɝၾ༟ପהܵᄆ࠽ٙࢨᕘd׵՟ऊ
                 comprehensive income in the year in which the asset is      ᆽႩϋܓʫίΌࠦϗूʫᆽႩɝሪf
                 derecognised.

                 Leases                                                      租賃
                 Leases where substantially all the rewards and risks of ownership of   ɭ༟ପኹϞᛆٙഒɽ௅΅Ϋజʿࠬᎈ
                 assets remain with the lessor are accounted for as operating leases.   ʥᓥ̈ॡɛהϞdۆϞᗫॡ༣ΐމ຾
                 Where the Housing Society is the lessor, assets leased by the Housing   ᐄॡ༣f຅ג܊՘ึމ̈ॡɛࣛd຾
                 Society under operating leases are included in non-current assets,   ᐄॡ༣ɨג܊՘ึٙ̈ॡ༟ପࠇɝڢ
                 and rentals receivable under the operating leases are credited to the   ݴਗ༟ପd༈ഃ຾ᐄॡ༣ٙᏐϗॡږ
                 comprehensive income on the straight-line basis over the lease   ɗ˸ٜᇞجܲॡ༣ϋಂাɝΌࠦϗू
                 terms.                                                      ʕf


















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