帳項附註
Notes on the Accounts
1 主要會計政策(續)
(d) 待發展物業
用作投資之待發展物業乃按專業估值入 帳。因重估而產生之盈餘撥入其他物業
重估儲備金,因重估而產生之虧損則先
從過往之重估盈餘中扣除,餘數則計入
損益表內。此等物業在獲發入伙紙後將
重新列為投資物業,而任何有關之重估
盈餘則轉入投資物業重估儲備金內。
(e) 酒店物業
按照酒店業之慣例,在結算日剩餘
年期逾二十年之酒店物業並無作出
折舊撥備。本集團之方針為保持酒
店物業之現有狀況,使其價值得以
保持,故並無重大折舊。例行之維
修保養費用於其發生年度內記入損
益表。此外,根據未來五年之預算
維修工程成本,其準備金將計入每
年之損益表內。
HKF
1
Principal accounting policies (continued)
(d) Properties held for development
(e)
Properties held for development for investment
purposes are carried at professional valuation. Surpluses arising on revaluation are credited to the
other property revaluation reserve; deficits arising on revaluation are firstly set off against any previous revaluation surpluses and thereafter taken
to the profit and loss account. These properties are
reclassified as investment properties on the
granting of an occupation permit and any
revaluation surplus relating thereto transferred to
the investment property revaluation reserve.
Hotel properties
In accordance with normal practice in the hotel industry, no depreciation is provided on hotel
properties held on leases with more than 20 years
to run at the balance sheet date. It is the Group's
policy to maintain the hotel properties in such
condition that their value is not diminished by the passage of time so that any element of
depreciation would be immaterial. Routine
maintenance expenditure is charged to the profit
and loss account in the year in which it is incurred.
In addition, an annual provision based on the
projected maintenance cost for the next five years
under the planned maintenance scheme is charged
to the profit and loss account.
Fixed assets and depreciation
(f)
固定資產及折舊
(f)
i)
固定資產(投資物業、待發展物業 及酒店物業除外)乃按照成本值減
除累積折舊後列報。
i)
38
assets other than
investment
Fixed
properties, properties held for development
and hotel properties are stated in the balance sheet at cost less accumulated depreciation.
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帳項附註
Notes on the Accounts
1 主要會計政策 (續)
ii)
固定資產在扣除折舊後之帳面價
值會定期作出檢討,以決定其價
值是否超過可收回價值。倘若其
帳面價值超過可收回價值,則資
產以可收回價值入帳。在評估可
收回價值時,固定資產預期產生
之現金流量並未貼現以計算其現
有價值。