Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 97 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 3. 主要會計政策（續） 物業、機器及設備（續） 物業、機器及設備項目於出售後或預計持續 使用該資產不會於日後產生經濟利益時取消 確認。於取消確認該資產時產生之任何損益 （以該項目出售所得款項淨額與賬面值的差額 計算）於該項目取消確認的期間計入損益中。 租約 當租約條款將絕大部份風險及回報轉讓予承 租人時，該租約分類為融資租約。所有其他 租約均分類為經營租約。 本集團作為承租人 經營租約付款以直線法於有關租期內在損益 中確認為開支。作為訂立經營租約獎勵的已 收及應收利益，按直線法於租期內確認為租 金開支減少。 租賃土地及樓宇 將租賃分類時，土地及樓宇租約的土地與樓 宇部分視作分開處理，除非租賃付款無法在 土地與樓宇之間可靠分配，則整份租約一般 作為融資租約列為物業、機器及設備。倘租 賃付款能可靠分配，則土地的租約權益列作 經營租約並於租期內按直線法解除。 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 derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the item) is included in the profit or loss in period in which the item is derecognised. Leasing Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. The Group as lessee Operating lease payments are recognised as an expense on a straight-line basis over the term of the relevant lease. Benefits received and receivable as an incentive to enter into an operating lease are recognised as a reduction of rental expense over the lease term on a straight-line basis. Leasehold land and building The land and building elements of a lease of land and building are considered separately for the purpose of lease classification, unless the lease payments cannot be allocated reliably between the land and building elements, in which case, the entire lease is generally treated as a finance lease and accounted for as property, plant and equipment. To the extent the allocation of the lease payments can be made reliably, leasehold interests in land are accounted for as operating leases and released over the lease term on a straight-line basis.