Page 140 - EdUHK Annual Report 2015-2016

THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學
(Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
32 Accounting estimates and judgements
Depreciation
The Group’s property, plant and equipment are depreciated on a straight-line basis over the estimated useful lives of the assets after taking into account their estimated residual value. The Group reviews the estimated useful lives and residual values
of the assets annually in order to determine the amount of depreciation expense to be recorded during any reporting period. The useful lives and residual values are based on management’s historical experience with similar assets and, where applicable, taking into account anticipated equipment upgrade and replacement. The depreciation charge for future periods is adjusted if there are signi cant changes from previous estimates.
Involvement with unconsolidated structured entities
The Group has concluded that the unit trust in which it invests, but that it does not consolidate, meet the de nition of structured entities because:
- the voting rights in the unit trust are not dominant rights in deciding who controls them as they relate to administrative tasks only;
- each unit trust’s activities are restricted by its prospectus; and
- the unit trust has narrow and well-de ned objectives to provide investment opportunities to investors.
32
會計估計及判斷
折舊
本集團在計及物業、機器及設備的估計殘值 後，按其預計可用期限以直線法進行折舊計 算。本 集 團 每 年 審 閱 資 產 的 預 計 可 用 期 限 及 殘 值，藉以釐定於任何報告期記入的折舊支出金 額。可用期限及殘值乃根據管理層對相似資 產的過往經驗，並(倘適用)考慮預計設備的提 升及更新的情況而釐定。如果過往估計情況出 現重大變動，本集團會調整未來期間的折舊支 出。
在非合併計算結構實體中的權益
本集團釐定所持有而未合併計算的單位信託投 資符合結構實體的定義，原因如下:
- 信託投資中的投票權僅與行政管理工 作有關，並非指控制權的決定性投票 權;
- 每個單位信託的活動都受限於其信託 說明書;
- 單位信託就為投資者提供投資機會時 有狹窄並明確的目標。
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The Education University of Hong Kong Annual Report 2015-2016