Page 190 - Hong Kong Housing Society Annual Report 2023/24

2.4 Material accounting policies (continued) 2.4 重大會計政策 （續）
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及
accumulated depreciation and impairment losses. 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計
development until such asset is ready for its intended use. 用途外，這些物業是不提折舊。竣工物
Depreciation on completed properties is provided to write 業折舊乃將物業的價值以直線方法按其
off the cost of the properties over the estimated useful lives, 估計可使用年期，依照下列折舊年率撇
using the straight-line method at the following rates per 除：
annum:

Leasehold land Over the unexpired period of the land 批租土地 地契所剩餘年期
lease

Buildings Over the estimated economic useful 樓宇 按估計可使用年期（即
lives of 40 to 60 years or the unexpired 四十至六十年）或該樓宇
period of the land lease, whichever is 的地契所剩餘年期二者
the shorter 的較短者

An investment property is derecognised upon disposal or 當投資物業出售、永久不再使用或預期
when the investment property is permanently withdrawn 不會帶來經濟利益時，該投資物業會被
from use or no future economic benefits is expected from 取消確認。因取消確認而獲得的溢利或
its disposals. Any gain or loss arising on derecognition of 虧損（按該項資產的出售收入淨額及其
the asset (calculated as the difference between the net 賬面值的差額計算）會於取消確認年度
disposal proceeds and the carrying amount of the asset) is 的全面收益內確認入賬。
included in the comprehensive income in the year in which
the asset is derecognised.

For a transfer from investment properties to owner- 倘投資物業轉撥為自用物業，該物業於
occupied properties, the deemed cost of a property for 更改用途當日的賬面值視作其後續會計
subsequent accounting is its carrying value at the date of 處理的成本。如果房屋協會一項自用物
change in use. If a property occupied by the Housing Society 業轉換成投資物業，則房屋協會根據
as an owner-occupied property becomes an investment 「物業及設備和折舊」下規定的政策對
property, the Housing Society accounts for such property 該物業進行會計處理直至其用途改變之
in accordance with the policy stated under “Property and 日。
equipment and depreciation” for owned property up to the
date of change in use.

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