Page 149 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報
P. 149
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)
Investment properties 投資物業
Investment properties are carried at cost less subsequent ҳ༟يุɗܲࡡ࠽ಯ̘Չܝଢ଼ࠇұᔚ
accumulated depreciation and impairment losses. ʿಯ࠽ฦ̰ΐ̈f
No depreciation is provided for investment properties under ৰ೯࢝ʕٙҳ༟يุʊ༺Ց̙ЪՉཫ
development until such asset is ready for its intended use. ࠇ̮͜dவԬيุ݊ʔұᔚfം
Depreciation on completed properties is provided to write off the ʈيุұᔚɗਗ਼يุٙᄆ࠽˸ٜᇞ˙
cost of the properties over the estimated useful lives, using the جܲՉПࠇ̙Դ͜ϋಂdԱɨΐұ
straight-line method at the following rates per annum: ᔚϋଟৰj
Leasehold land Over the unexpired period of the land lease ҭॡɺή ή۰ה௵ቱϋಂ
Buildings Over the estimated economic useful lives of 40 to ᅽρ ܲПࠇ̙Դ͜ϋಂ
60 years or the unexpired period of the land lease, у̬ɤЇʬɤϋא
whichever is the shorter ༈ᅽρٙή۰ה௵ቱ
ϋಂɚ٫ٙ༰٫
An investment property is derecognised upon disposal or when the ҳ༟يุ̈ਯe͑ɮʔΎԴ͜אཫ
investment property is permanently withdrawn from use or no future ಂʔึ੭Ըлूࣛd༈ҳ༟يุ
economic benefits is expected from its disposals. Any gain or loss ึ՟ऊᆽႩfΪ՟ऊᆽႩϾᐏٙ
arising on derecognition of the asset (calculated as the difference ๐лאᑦฦܲ༈ධ༟ପٙ̈ਯϗɝ
between the net disposal proceeds and the carrying amount of the ଋᕘʿՉሪࠦ࠽ٙࢨᕘࠇၑึ՟
asset) is included in the comprehensive income in the year in which ऊᆽႩϋܓٙΌࠦϗूʫᆽႩɝሪf
the asset is derecognised.
Financial instruments 財務工具
Financial assets and financial liabilities are recognised in the ৌਕ༟ପʿৌਕࠋවίৌਕًرڌʫ
statement of financial position when the Housing Society becomes a ٙᆽႩɗג܊ึʊϓމϞᗫΥߒ
party to the contractual provisions of the instrument. Financial assets ૢಛٙɓ˙fৌਕ༟ପʿৌਕࠋවৰ
and financial liabilities (other than loans from government) are ִ݁൲ಛ̮݊˸ʮʪᄆ࠽ࠇඎd
initially measured at fair value. Transaction costs that are directly Ϟᗫᒅ൯א೯Бৌਕ༟ପʿৌਕࠋ
attributable to the acquisition or issue of financial assets and financial වٜࣛટପ͛ٙʹϓ͉dৰฦ
liabilities (other than “financial assets and financial liabilities at fair ूሪ˸ʮʪᄆ࠽ஈଣٙৌਕ༟ପʿৌ
value through profit or loss”) are added to or deducted from the fair ਕࠋව̮dΌேึίৎڋᆽႩࣛٙ
value of the financial assets or financial liabilities, as appropriate, on ʮʪᄆ࠽ʕቇή̋ɝאϔಯfϾ
initial recognition. Transaction costs directly attributable to the ʹϓ͉݊މฦूሪ˸ʮʪᄆ࠽
acquisition of “financial assets or financial liabilities at fair value ஈଣٙৌਕ༟ପʿৌਕࠋවהପ͛
through profit or loss” are recognised immediately as an expense in ٙdۆ༈ϓ͉ึͭуίΌࠦϗूʫᆽ
the comprehensive income. Ⴉމ൬͜f
香港房屋協會2017/18年度年報 147
