Page 123 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
P. 123

ৌਕజڌ Financial Statements









            3.  ˴ࠅึࠇ݁ഄ€ᚃ                                3.  Significant Accounting Policies
                                                             (Continued)

                 يุeዚኜʿண௪                                    Property, plant and equipment
                 يุeዚኜʿண௪ɗܲϓ͉ಯՉܝଢ଼ࠇұᔚʿ                        Property, plant and equipment are stated in the statement of
                 ଢ଼ࠇಯ࠽ᑦฦ€νϞ׵ৌਕًرڌΐሪf                         financial position at cost less subsequent accumulated
                                                             depreciation and subsequent accumulated impairment losses,
                                                             if any.


                 يุeዚኜʿண௪ұᔚɗܲՉПࠇ̙Դ͜ϋ                         Depreciation is recognised so as to write off the cost of items
                 ಂd˸ٜᇞج࿛ቖՉϓ͉ಯ௵ቱᄆ࠽fПࠇ̙                        of property, plant and equipment less their residual values
                 Դ͜ϋಂd௵ቱᄆ࠽ʿұᔚ˙ج׵΢జѓಂ୞                        over their estimated useful lives, using the straight-line
                 ࣛᏨীdԨึϽᅇՑ͊ԸПࠇ΂Оᜊਗٙᅂ                         method. The estimated useful lives, residual values and
                 ᚤf                                          deprecation method are reviewed at the end of each
                                                             reporting period, with the effect of any changes in estimate
                                                             accounted for on a prospective basis.


                 يุeዚኜʿண௪ධͦ׵̈ਯܝאཫಂܵᚃԴ                        An item of property, plant and equipment is derecognised
                 ͜༈༟ପਗ਼ʔึପ͛͊Ը຾᏶лूࣛ୞˟ᆽ                         upon disposal or when no future economic benefits are
                 Ⴉf̈ਯאజቖيุeዚኜʿண௪ͦࣛהପ͛                        expected to arise from the continued use of the asset. Any
                 ʘ΂Оϗूאᑦฦdܲ̈ਯה੻ಛධၾ༈༟ପ                        gain or loss arising on the disposal or retirement of an item of
                 ሪࠦ࠽ʘࢨᕘᔾ֛dԨ׵ϗ˕ഐၑڌʫᆽႩf                        property, plant and equipment is determined as the difference
                                                             between the sales proceeds and the carrying amount of the
                                                             asset and is recognised in the statement of income and
                                                             expenditure.

                 ϞҖ༟ପʘಯ࠽                                     Impairment of tangible assets
                 ׵జѓಂ͋d္၍҅ึᄲቡՉϞҖ༟ପʘሪࠦ                        At the end of the reporting period, EAA reviews the carrying
                 ࠽d˸ᔾ֛Ϟщ΂Оᜑͪ༈ഃ༟ପʊ̈ତಯ࠽                        amounts of its tangible assets to determine whether there is
                 ᑦฦٙ༦൥fࡊϞ΂ОϞᗫ༦൥̈ତdਗ਼ึП                        any indication that those assets have suffered an impairment
                 ࠇϞᗫ༟ପʘ̙ϗΫږᕘd˸ᔾ֛ಯ࠽ᑦฦ                         loss. If any such indication exists, the recoverable amount of
                €νϞʘ೻ܓf຅ೌجПࠇࡈй༟ପʘ̙ϗΫ                        the asset is estimated in order to determine the extent of the
                 ږᕘࣛd္၍҅ึПࠇ༈༟ପה᙮ତږପ͛ఊ                        impairment loss, if any. When it is not possible to estimate
                 Зʘ̙ϗΫږᕘfࡊ̙ᆽ֛Υଣʿɓߧʘʱৣ                        the recoverable amount of an individual asset, EAA estimates
                 ਿ๟dΆุ༟ପ͵ึ஗ʱৣЇࡈйʘତږପ͛                        the recoverable amount of the cash-generating unit to which
                 ఊЗdщۆึ஗ʱৣЇ̙Υଣʿɓߧʘʱৣਿ                        the asset belongs. Where a reasonable and consistent basis of
                 ๟Ͼᗆйʘ௰ʃତږପ͛ఊЗଡ଼йʕf                           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.











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