Page 86 - 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)
1 Summary of signi cant accounting policies 1 主要會計政策概要 (續) (Continued)
1.4 Subsidiaries (Continued) 1.4
Intra-group balances, transactions and cash ows and any unrealised gains arising from intra-group transactions are eliminated in full in preparing the consolidated nancial statements. Unrealised losses resulting from intra-group transactions are eliminated in the same way as unrealised gains but only to the extent that there is no evidence of impairment.
In the University’s statement of nancial position, investments in subsidiaries are stated at cost less any impairment losses (see Note 1.7), unless the investment is classi ed as held for sale (or included in a disposal group that is classi ed as held for sale).
1.5 Translation of foreign currencies 1.5
Foreign currency transactions during the year are translated
at the foreign exchange rates ruling at the transaction dates. Monetary assets and liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the end of reporting period. Exchange gains and losses are recognised in the statement of comprehensive income.
Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the foreign exchange rates ruling at the transaction dates. Non- monetary assets and liabilities denominated in foreign currencies that are stated at fair value are translated using the foreign exchange rates ruling at the dates the fair value was measured.
1.6 Property, plant and equipment 1.6 Property, plant and equipment are stated at cost less accumulated
depreciation and impairment losses (see Note 1.7).
Construction in progress represents buildings and other property, plant and equipment under construction and is stated at cost less any impairment losses (see Note 1.7), and is not depreciated. Construction in progress is reclassi ed to the appropriate category of property, plant and equipment when completed and ready for use.
The cost of a property, plant and equipment comprises its purchase price and any directly attributable costs of bringing
the asset to its working condition and location for its intended use. Expenditure incurred after property, plant and equipment have been put into operation, such as repairs and maintenance, is normally charged to the statement of comprehensive income in the period in which it is incurred. In situations where it can be clearly demonstrated that the expenditure resulted in an increase in the future economic bene ts expected to be obtained from
the use of the property, plant and equipment, the expenditure is capitalised as an additional cost of that asset.
附屬公司(續)
集團內學院、公司間的所有結餘、交易及現金流 量，以 集 團 內 學 院、公 司 間 交 易 所 產 生 的 任 何 未變現溢利，在編製綜合財務報表時均全數抵 銷。集 團 內 學 院、公 司 間 交 易 所 產 生 的 未 變 現 虧損則僅在並無出現減值跡象的情況下與抵銷 未變現收益相同的方法予以抵銷。
除附屬公司被界定為可銷售外(或包括在被界定 為可銷售的出售組合)，在教大財務狀況表所列 對附屬公司的投資是按成本減去任何減值損失 後列賬(參閱附註1.7) 。
外幣換算
年內的外幣交易按交易日的外幣匯率換算。以 外幣為單位的貨幣資產與負債則按結算日的外 幣匯率換算。匯兌損益在全面收益表中確認。
以歷史成本計量的外幣非貨幣性資產與負債 是按交易日的外幣匯率換算。以外幣為單位並 以公允價值列賬的非貨幣性資產及負債按釐定 公允價值當日的外幣匯率換算。
物業、機器及設備
物業、機器及設備以成本減去累計折舊和減值 損失後列賬(參閱附註1.7)。
在建工程是指建設中的樓宇及其他物業、機器 及設備，並以成本減去減值虧損列賬(參閱附註 1.7)，且不計提任何折舊。在建工程當完成及可 投 入 用 途 時，重 新 分 類 為 物 業、機 器 及 設 備 的 適當類別。
物業、機器及設備的成本包括其購入價以及將 該資產付運至運作地點及達致原定用途的狀 態 而 所 佔 的 任 何 直 接 費 用。在 物 業、機 器 及 設 備 投 入 運 作 後 所 產 生 的 支 出，如 日 常 維 修 保 養 等費用，一般於產生該支出的期間自全面收益 表中確認。倘若能夠清楚顯示該支出可增加預 計於日後運用該物業、機器及設備而產生的經 濟效益，則將該支出資本化以作該資產的額外 成本。
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The Education University of Hong Kong Annual Report 2015-2016