109
地產代理監管局
2014/15
年報
財務報表
Financial Statements
3. Significant Accounting Policies
(Continued)
An item of property, plant 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 the disposal or
retirement of an item of property, plant and equipment
is determined as the difference between the sales
proceeds and the carrying amount of the asset and is
recognised in profit or loss.
Impairment of tangible assets
At the end of the reporting period, the EAA reviews the
carrying amounts of its tangible assets to determine
whether there is any indication that those assets have
suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated
in order to determine the extent of the impairment loss,
if any. When it is not possible to estimate the recoverable
amount of an individual asset, the EAA estimates the
recoverable amount of the cash-generating unit to which
the asset belongs. Where a reasonable and consistent
basis of allocation can be identified, corporate assets
are also allocated to individual cash-generating units, or
otherwise they are allocated to the smallest group of
cash-generating units for which a reasonable and
consistent allocation basis can be identified.
Recoverable amount is the higher of fair value less costs
to sell and value in use. In assessing value in use, the
estimated future cash flows are discounted to their
present value using a pre-tax discount rate that reflects
current market assessments of the time value of money
and the risks specific to the asset for which the
estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or a cash-
generating unit) is estimated to be less than its carrying
amount, the carrying amount of the asset (or a cash-
generating unit) is reduced to its recoverable amount.
An impairment loss is recognised immediately in profit
or loss.
Where an impairment loss subsequently reverses, the
carrying amount of the asset is increased to the revised
estimate of its recoverable amount, but so that the
increased carrying amount does not exceed the carrying
amount that would have been determined had no
impairment loss been recognised for the asset (or a
cash-generating unit) in prior years. A reversal of an
impairment loss is recognised as income immediately.
3.
主要會計政策
（續）
物業、器材及設備項目於出售後
或預期持續使用該資產將不會產
生未來經濟利益時終止確認。出
售或報銷物業、器材及設備項目
時所產生之任何收益或虧損，按
出售所得款項與該資產賬面值之
差額釐定，並於收支結算表內確
認。
有形資產之減值
於報告期末，監管局會審閱其有
形資產之賬面值，以釐定有否任
何顯示該等資產已出現減值虧
損的跡象。倘有任何有關跡象出
現，將會估計有關資產之可收回
金額，以釐定減值虧損﹝如有﹞
之程度。當無法估計個別資產之
可收回金額時，監管局會估計該
資產所屬現金產生單位之可收回
金額。倘可確定合理及一致之分
配基準，企業資產亦會被分配至
個別之現金產生單位，否則會被
分配至可合理及一致之分配基準
而識別之最小現金產生單位組別
中。
可收回金額為公平價值減銷售成
本與使用價值兩者之較高者。於
評估使用價值時，估計未來現金
流量乃使用稅前貼現率折現至其
現值，該貼現率反映現時市場對
貨幣時間值之評估，及估計未來
現金流量未經調整的資產之獨有
風險。
倘資產﹝或現金產生單位﹞之可
收回金額估計低於賬面值，則會
將該項資產﹝或現金產生單位﹞
之賬面值減至其可收回金額。減
值虧損即時於損益內確認。
倘減值虧損其後撥回，則該資產
之賬面值將增加至經修訂的估計
可收回金額，惟增加後的賬面值
不得超過倘以往年度並無就該項
資產﹝或現金產生單位﹞確認減
值虧損而應有的賬面值。減值虧
損撥回即時確認為收入。
