Page 87 - 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 (Continued)
1.6 Property, plant and equipment (Continued)
An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount.
Gains or losses arising from the retirement or disposal of an item of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of
the item and are recognised in the statement of comprehensive income on the date of retirement or disposal.
Leasehold improvements are depreciated over their expected useful lives of 7 years or the unexpired period of the lease on a straight-line basis, whichever is shorter. Depreciation of other property, plant and equipment is calculated to write off the cost of items of property, plant and equipment, less their estimated residual value, if any, using the straight-line method over their estimated useful lives as follows:
- Buildings 50 Years
- Fixtures and equipment 3 to 5 Years
The assets’ residual values and useful lives are reviewed, and adjusted if appropriate annually.
1.7 Impairment of assets
(a) Impairment of nancial assets
The Group assesses at the end of each reporting period whether there is objective evidence that a nancial asset or a group of nancial assets is impaired. If there is objective evidence of an impairment loss on receivables or held- to-maturity nancial assets carried at amortised cost, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash ows (excluding future credit losses that have not been incurred) discounted at the nancial asset’s original effective interest rate. The amount of
the loss is recognised in the statement of comprehensive income.
(b) Impairment of other assets
Internal and external sources of information are reviewed at the end of each reporting period to identify indications that property, plant and equipment and investments in subsidiaries in the University’s Statement of Financial Position may be impaired or an impairment loss previously recognised no longer exists or may have decreased. If any such indication exists, the asset’s recoverable amount is estimated.
1 主要會計政策概要 (續)
1.6 物業、機器及設備 (續)
如果資產的賬面金額超過其估計可收回金額， 便會將其賬面金額直接撇減至其可收回金額。
報廢或處置物業、機器及設備項目所產生的損 益為處置所得款項淨額與項目賬面金額之間 的差額，並於報廢或處置日在全面收益表中確 認。
租賃物業裝潢以直線法按預計可用期限7年或 尚餘租賃期兩者中的較短期間計提折舊。其他 物 業、機 器 及 設 備 的 折 舊 是 以 物 業、機 器 及 設 備的成本減去估計剩餘值(若有) ，並以直線折 舊法及根據以下估計使用年限攤銷成本:
-樓宇50年
- 裝置及設備 3至5年
本集團在每個結算日審閱資產的殘值及可用期 限，並在適當時間進行調整。
1.7 資產減值
(甲) 金融資產的減值
本集團在每個結算日評估是否有客觀 證據證明某項金融資產或某組金融資 產經已減值。若有客觀證據證明按攤 銷成本記賬的應收款或持有至到期日 金融資產已產生減值虧損，則虧損金 額按資產的賬面值與估計未來現金流 量(不包括未產生的未來信貸虧損)按 金融資產的原實際利率貼現的現值兩 者之差額計量。虧損數額在全面收益 表中支銷。
(乙) 其他資產的減值
本集團在每個結算日審閱內部和外來 的信息，以確定物業、機器及設備及在 教大財務狀況表列出附屬公司的投資 是否出現減值跡象，或是以往確認的 減值損失已經不再存在或可能已經減 少。如果出現任何這類跡象，便會估計 資產的可收回金額。
香港教育大學 2015-2016年報
85
Notes to the Financial Statements
財務報表附註