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香港數碼港管理有限公司
年報
2014/15
93
Notes to the Financial Statements
財務報表附註
Page 93
2 Significant accounting policies
(continued)
(c) 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 (note
2(f)).
The gain or loss on disposal of property, plant and
equipment is the difference between the net sales
proceeds and the carrying amount of the relevant asset,
and is recognised in profit or loss.
(d) Leased assets
An arrangement, comprising a transaction or a series of
transactions, is or contains a lease if the Company
determines that the arrangement conveys a right to use a
specific asset or assets for an agreed period of time in
return for a payment or a series of payments. Such a
determination is made based on an evaluation of the
substance of the arrangement and is regardless of
whether the arrangement takes the legal form of a lease.
(i) Classification of assets leased to the Company
Assets that are held by the Company under leases which
transfer to the Company substantially all the risks and
rewards of ownership are classified as being held under
finance leases. Leases which do not transfer substantially
all the risks and rewards of ownership to the Company are
classified as operating leases.
(ii) Assets acquired under finance leases
Where the Company acquires the use of assets under
finance leases, the amounts representing the fair value of
the leased asset, or, if lower, the present values of the
minimum lease payments, are included in property, plant
and equipment and the corresponding liabilities, net of
finance charges, are recorded as obligations under
finance leases. Depreciation is provided at rates which
write off the cost or valuation of the assets over the term
of the relevant lease or, where it is likely the Company will
obtain ownership of the asset, the life of the asset, as set
out in note 2(c). Impairment losses are accounted for in
accordance with the accounting policy as set out in note
2(f). Finance charges implicit in the lease payments are
charged to profit or loss over the period of the leases so
as to produce an approximately constant periodic rate of
charge on the remaining balance of the obligations for
each accounting period. Contingent rentals are charged
to profit or loss in the accounting period in which they are
incurred.
2
主要會計政策
（續）
(c)
物業、機器及設備
（續）
如資產之賬面值高於其估計之可收回金
額，資產之賬面值會立即撇減至可收回金
額（附註
2(f)
）。
出售物業、機器及設備所產生之收益或虧
損以出售所得款項淨額與相關資產之賬面
金額兩者間之差額釐定，並於損益中確認。
(d)
租賃資產
倘本公司確定某項安排（包括一項交易或
一連串交易）將可於協定期間內使用一項
或多項特定資產之權利轉移以換取一筆或
多筆款項，則該項安排屬於或包含租賃。
確定之原則乃基於對安排之內容所作評
估，而不論安排是否具備租賃之法律形式。
(i)
本集團租賃資產之分類
本集團以租賃形式持有而所有權之絕大部
分風險及回報轉移至本公司之資產分類為
根據融資租賃持有，而所有權之絕大部分
風險及回報並無轉移至本集團之租賃分類
為經營租賃。
(ii)
根據融資租賃購入之資產
倘本公司根據融資租賃購入資產之使用
權，則代表所租賃資產公允價值或有關資
產之最少應付租金之現值（倘較低）之金額
計入物業、機器及設備，而相應之負債在
扣除融資費用後列作融資租賃承擔。折舊
是按在相關租約期內或（倘本公司可能取
得資產之擁有權）資產之可使用年期內撇
銷資產成本或估值之比率（如附註
2(c)
所
載）計提。減值虧損乃根據附註
2(f)
所載
之會計政策入賬。包含在租金內之融資費
用於租約期內自損益扣除，以就每段會計
期間之剩餘租賃承擔設定概約之恒常定期
支出比率。或然租金在其產生之會計期間
自損益扣除。