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3 Significant accounting policies
(continued)
(d) Investment properties
(continued)
An investment property is derecognised upon disposal or
when the investment property is permanently withdrawn from
use or no future economic benefits are expected from its
disposals. Any gain or loss arising on derecognition of the
asset (calculated as the difference between the net disposal
proceeds and the carrying amount of the asset) is included in
the statement of comprehensive income in the year in which
the asset is derecognised.
(e) Property and equipment and depreciation
Property and equipment held for use in the production or
supply of goods or services, or for administrative purposes are
stated at cost less subsequent accumulated depreciation and
impairment losses.
Depreciation is provided to write off the cost of items of
property and equipment over the estimated useful lives, using
the straight-line method at the following rates per annum:
Leasehold land
and buildings
Over the estimated economic
useful lives of 40 years or the
unexpired period of the land
lease, whichever is the shorter
Equipment
20% – 25%
An item of property and equipment is derecognised upon
disposal or when no future economic benefits are expected
to arise from the continued use of the asset. Any gain or loss
arising on derecognition of the asset (calculated as the
difference between the net disposal proceeds and the carrying
amount of the asset) is included in the statement of
comprehensive income in the year in which the asset is
derecognised.
3
主要會計政策
（續）
(d)
投資物業
（續）
當投資物業出售、永久不再使用或
預期不會帶來經濟利益時，該投資
物業會被取消確認。因取消確認而
獲得的溢利或虧損（按該項資產的
出售收入淨額及其賬面值的差額計
算）會於取消確認年度的全面收益
表內確認入賬。
(e)
物業及設備和折舊
持作生產或提供商品或服務或作行
政用途的物業及設備乃按原值減去
其後累計折舊及減值損失列出。
折舊乃將物業及設備的價值以直線
方法按其估計可使用年期，依照下
列折舊年率撇除：
批租土地
及樓宇
按估計可使用年期
（即四十年）或該樓
宇的地契所剩餘年
期二者的較短者
設備 百分之二十至百分之
二十五
當物業或設備被出售，或估計在其
被使用時未能帶來經濟收益，該等
物業及設備會被取消確認。在取消
確認時所產生的溢利或虧損，即出
售資產淨收入與資產所持價值的差
額，於取消確認年度內在全面收益
表內確認入賬。
119
香港房屋協會
2016
年年報
Notes to the Financial Statements
財務報表附註