Page 143 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報
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2.4 Summary of significant accounting policies 2.4 主要會計政策概要（續）
(continued)
investment properties 投資物業
Investment properties are carried at cost less subsequent 投資物業乃按原值減去其後累計折舊
accumulated depreciation and impairment losses. 及減值損失列出。
No depreciation is provided for investment properties under 除發展中的投資物業已達到可作其預
development until such asset is ready for its intended use. 計用途外，這些物業是不提折舊。竣
Depreciation on completed properties is provided to write off the 工物業折舊乃將物業的價值以直線方
cost of the properties over the estimated useful lives, using the 法按其估計可使用年期，依照下列折
straight-line 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 40 to 60 樓宇 按估計可使用年期
years or the unexpired period of the land lease, （即四十至六十年）或
whichever is the shorter 該樓宇的地契所剩餘
年期二者的較短者
An investment property is derecognised upon disposal or when the 當投資物業出售、永久不再使用或預
investment property is permanently withdrawn from use or no future 期不會帶來經濟利益時，該投資物業
economic benefits is expected from its disposals. Any gain or loss 會被取消確認。因取消確認而獲得的
arising on derecognition of the asset (calculated as the difference 溢利或虧損（按該項資產的出售收入
between the net disposal proceeds and the carrying amount of the 淨額及其賬面值的差額計算）會於取
asset) is included in the comprehensive income in the year in which 消確認年度的全面收益內確認入賬。
the asset is derecognised.
香港房屋協會 2018/19 年度年報
