Annual Report 2019

ANNUAL REPORT 2019 年度報告 109 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 3. 主要會計政策 （續） 借貸成本 購置、建造或生產合資格資產（即需要較長時 間方可用於擬定用途或銷售之資產）之直接應 佔借貸成本計入該等資產之成本，直至該等資 產已充份就緒並可作擬定用途或可供銷售時為 止。 倘於相關資產達到擬定用途或出售狀態後， 任何特定借貸仍未償還，則於計算一般借貸的 資本化率時，將該借貸將計入一般借貸資金。 特定借貸有待用於合資格資產時作臨時投資所 賺取之投資收入，於可撥充資本之借貸成本扣 除。 所有其他借貸成本乃於產生之期間於損益內確 認。 退休福利成本 向強制性公積金計劃（「強積金計劃」）╱國家管 理退休福利計劃作出之供款於僱員提供服務而 獲得供款之權利時列作開支確認。 短期僱員福利 當僱員提供服務，短期僱員福利按預期支付的 福利的未折現金額確認。所有短期僱員福利確 認為支出，惟其他香港財務報告準則規定或允 許將其計入資產成本的情況則除外。 僱員福利（如工資及薪金、年假及病假）於扣除 已支付之任何金額後確認為負債。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets until such time as the assets are substantially ready for their intended use or sale. Any specific borrowing that remain outstanding after the related asset is ready for its intended use or sale is included in the general borrowing pool for calculation of capitalisation rate on general borrowings. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. Retirement benefit costs Payments to the Mandatory Provident Fund Scheme (the “MPF Scheme”) and state-managed retirement benefit schemes are recognised as an expense when employees have rendered service entitling them to the contributions. Short-term employee benefits Short-term employee benefits are recognised at the undiscounted amount of the benefits expected to be paid as and when employees rendered the services. All short- term employee benefits are recognised as an expense unless another HKFRS requires or permits the inclusion of the benefit in the cost of an asset. A liability is recognised for benefits accruing to employees (such as wages and salaries, annual leave and sick leave) after deducting any amount already paid.