Annual Report 2019

ANNUAL REPORT 2019 年度報告 95 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） 物業、廠房及設備 （續） 物業、廠房及設備項目於出售時或當繼續使用 該資產預期不會產生任何日後經濟利益時取消 確認。出售或廢置物業、廠房及設備項目產生 之任何收益或虧損乃按資產之出售所得款項及 其賬面值之差額計算，並於損益確認。 存貨 存貨以成本及可變現淨值之較低者列賬。存貨 成本採用先進先出法計算。可變現淨值指存貨 之估計售價減完成之全部估計成本及作出銷售 所需之成本。 物業、廠房及設備以及使用權資產減值虧 損 於報告期末，本集團會審閱其物業、廠房及設 備以及使用權資產賬面值，以確定有否任何跡 象顯示該等資產出現減值虧損。倘出現任何該 等跡象，則會估計資產之可收回金額以釐定減 值虧損（如有）之幅度。 物業、廠房及設備以及使用權資產的可收回金 額將予個別評估。如不可能估計某單一資產之 可收回金額，本集團會估計該資產所屬之現金 產生單位之可收回金額。 此外，於可識別合理一致的分配基準時，公司 資產會分配至個別現金產生單位，否則有關資 產會分配至可識別合理一致分配基準的現金產 生單位最小組別。本集團對是否有跡象顯示公 司資產可能出現減值進行評估。倘存在有關跡 象，本集團會釐定公司資產所屬現金產生單位 或現金產生單位組別的可收回金額，並與相關 現金產生單位或現金產生單位組別的賬面值進 行比較。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Property, plant and equipment (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. Inventories Inventories are stated at the lower of cost and net realisable value. Cost of inventories are determined on a first-in, first-out method. Net realisable value represents the estimated selling price for inventories less all estimated costs of completion and costs necessary to make the sale. Impairment losses on property, plant and equipment and right-of-use assets At the end of the reporting period, the Group reviews the carrying amounts of its property, plant and equipment and right-of-use 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. The recoverable amount of property, plant and equipment and right-of-use assets are estimated individually. When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. In addition, corporate assets are allocated to individual cash-generating unit when a reasonable and consistent basis of allocation can be established, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be established. The Group assesses whether there is indication that corporate assets may be impaired. If such indication exists, the recoverable amount is determined for the cash-generating unit or group of cash- generating units to which the corporate assets belong, and is compared with the carrying amount of the relevant cash-generating unit or group of cash-generating units.