Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 159 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Property, plant and equipment (Continued) Ownership interests in leasehold land and building When the group makes payments for ownership interests of properties which includes both leasehold land and building elements, the entire consideration is allocated between the leasehold land and the building elements in proportion to the relative fair values at initial recognition. To the extent allocation of the relevant payments can be made reliably, interest in leasehold land that is accounted for as an operating lease is presented as “right-of-use assets” (upon application of HKFRS 16) or “prepaid lease payments” (before application of HKFRS 16) in the consolidated statement of financial position. When the consideration cannot be allocated reliably between non-lease building element and undivided interest in the underlying leasehold land, the entire properties are classified as property, plant and equipment. Depreciation is recognised so as to write off the cost of items of property, plant and equipment, other than construction in progress, less their residual values over their estimated useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. 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 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. 3. 重要會計政策（續） 物業、機器及設備（續） 租賃土地及樓宇的所有權 當本集團就包括租賃土地及樓宇部分之物 業的所有權作出付款時，租賃土地及樓宇 部分的全部代價將以初步確認時的相對公 允值的比例分配。 倘可合理作出相關款項分配，列賬為經營 租賃的租賃土地於綜合財務狀況表中呈列 作「使用權資產」（於應用香港財務報告準 則第 16 號後）或「預付租賃付款」（於應用香 港財務報告準則第 16 號前）。倘非租賃樓 宇部分與相關租賃土地的未拆分利息間的 代價無法合理分配，全部物業均被分類為 物業、機器及設備。 物業、機器及設備項目（在建工程除外）以 直線法於其估計可使用年期內經扣除估計 餘值後確認折舊以撇銷成本。估計可使用 年期、剩餘價值和折舊方法會在各報告期 末覆核，並採用未來適用法對估計變更的 影響進行核算。 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。因出售或報廢物業、機器及設 備項目所產生的任何收益或虧損乃釐定為 出售所得款項與資產賬面值之間的差額， 並於損益中確認。