1996 — Page 41

帳項附註

Notes on the Accounts

1 主要會計政策 (續)

(e)

酒店物業

1 Principal accounting policies (continued)

HKF

(e)

Hotel properties

按照酒店業的慣例,在結算日剩餘

年期逾二十年的酒店物業並無作出

折舊撥備。本集團的方針為保持酒

店物業的現有狀況,使其價值得以

保持,故並無重大折舊。例行的維

修保養費用於其發生年度內記入損

益表。此外,根據未來五年的預算

維修工程成本,其準備金將計入每

年的損益表內。

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.

(f)

折舊

(f)

Depreciation

固定資產(投資物業、待發展物業及酒 店物業除外)的折舊乃按下列年率在估 計餘下可用年期內以直線法撇銷其成

本:

土地

以租約所餘年期

攤銷

樓宇

以40年或租約所餘

年期(取較短者)

攤銷

小輪及其他船舶

8至30年

機器、傢俬及

其他固定資產

4至10年

Depreciation is provided at rates calculated to write off the cost of fixed assets, other than investment properties,

properties held for development and hotel properties, over their estimated remaining useful lives on a straight

line basis as follows:-

Land

Buildings

Ferry vessels and

other crafts

Machinery, furniture

and other fixed assets

Over the unexpired terms

of the leases

40 years or over the

unexpired terms of the

leases, if shorter

8 to 30 years

4 to 10 years

根據會計實務準則第十七條「物業、廠 房及設備」,自本財政年度起,所有租 賃土地以餘下可供使用年期計算折舊。 由於以往餘下租約期為五十年或以下 之租賃土地並無計算折舊,故本公司的 會計政策因此有所改變。由於採納此新 政策,港幣3,391,000元之額外折舊已 在本年度之損益帳內扣除,且預期於

往後年度扣除。

39

In accordance with SSAP 17 “Property, plant and equipment", and with effect from the current financial year, all leasehold land is to be depreciated over its remaining useful life. This amounts to a change in accounting policy for the Company as previously leasehold land was not depreciated until the remaining lease term was 50 years or less. As a result of the new policy, which has been applied prospectively, additional

depreciation of HK$3,391,000 has been charged to the

profit and loss account in the current year and is

expected to be charged in future years.