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地產代理監管局
●
2015/16
年年報
財務報表
Financial Statements
110
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。
3.
主要會計政策
（續）
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, 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, 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.