Page 142 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報
P. 142
140 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（續）
(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 持作生產或提供商品或服務或作行政
goods or services, or for administrative purposes are stated at cost 用途的物業及設備乃按原值減去其後
less subsequent accumulated depreciation. 累計折舊列出。
Depreciation is provided to write off the cost of items of property and 折舊乃將物業及設備的價值以直線方
equipment over the estimated useful lives, using the straight-line 法按其估計可使用年期，依照下列折
method at the following rates per annum: 舊年率撇除：
Leasehold land Over the unexpired period of the land lease 批租土地 地契所剩餘年期
Buildings Over the estimated economic useful lives of 樓宇 按估計可使用年期
40 years or the unexpired period of the （即四十年）或該樓宇
land lease, whichever is shorter 的地契所剩餘年期
二者的較短者
Equipment 20%–25% 設備 百分之二十至百分
之二十五
An item of property and equipment is derecognised upon disposal or 當物業或設備被出售，或估計在其被
when no future economic benefits is expected to arise from the 使用時未能帶來經濟收益，該等物業
continued use of the asset. Any gain or loss arising on derecognition 及設備會被取消確認。在取消確認時
of the asset (calculated as the difference between the net disposal 所產生的溢利或虧損，即出售資產淨
proceeds and the carrying amount of the asset) is included in 收入與資產所持價值的差額，於取消
comprehensive income in the year in which the asset is 確認年度內在全面收益內確認入賬。
derecognised.
leases 租賃
Leases where substantially all the rewards and risks of ownership of 凡資產擁有權的絕大部份回報及風險
assets remain with the lessor are accounted for as operating leases. 仍歸出租人所有，則有關租賃列為經
Where the Housing Society is the lessor, assets leased by the Housing 營租賃。當房屋協會為出租人時，經
Society under operating leases are included in non-current assets, 營租賃下房屋協會的出租資產計入非
and rentals receivable under the operating leases are credited to the 流動資產，該等經營租賃的應收租金
comprehensive income on the straight-line basis over the lease 乃以直線法按租賃年期記入全面收益
terms. 中。
Hong Kong Housing Society Annual Report 2018/19
