Haier 2010 Annual Report Download - page 100

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
Annual Report 2010 二零一零年年報
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
98
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Property, plant and equipment and depreciation (Cont’d)
Where parts of an item of property, plant and equipment have
different useful lives, the cost of that item is allocated on a
reasonable basis among the parts and each part is depreciated
separately. Residual values, useful lives and the depreciation method
are reviewed, and adjusted if appropriate, at least at each financial
year end.
An item of property, plant and equipment and any significant part
initially recognised is derecognised upon disposal or when no future
economic benefits are expected from its use or disposal. Any gain or
loss on disposal or retirement recognised in the income statement
in the year the asset is derecognised is the difference between the
net sales proceeds and the carrying amount of the relevant asset.
Construction in progress is stated at cost less any impairment losses,
and is not depreciated. Construction in progress is reclassified to
the appropriate category of the property, plant and equipment
when completed and ready for use.
Investment properties
Investment properties are interests in buildings (including the
leasehold interest under an operating lease for a property which
would otherwise meet the definition of an investment property)
held to earn rental income and/or for capital appreciation, rather
than for use in the production or supply of goods or services or
for administrative purposes; or for sale in the ordinary course of
business. Such properties are measured initially at cost, including
transaction costs. Subsequent to initial recognition, investment
properties are stated at cost less accumulated depreciation and
any impairment losses. Depreciation is calculated on the straight
line method to write off the cost of each investment property
over its estimated useful life. The principal annual rate used for
this purpose is 5%.
Any gains or losses on the retirement or disposal of an investment
property are recognised in the income statement in the year of the
retirement or disposal.
2.4 主要會計政策概要 （續）
物業、廠房及設備及折舊 （續）
若物業、廠房及設備項目任何部分之可使用年
期不同，則該項目成本將合理分配至各部分，
而各部分將分開計算折舊。餘值、可使用年期
及折舊方法將至少於各財政年度末檢討及作出
適當調整。
物業、廠房及設備項目及任何首次確認之重要
部分於出售時或預期日後使用或出售該項目不
會產生經濟利益時將終止確認。於資產終止確
認之年度在收益表確認之出售或廢棄資產之任
何損益，乃按出售所得款項淨額與有關資產賬
面值之差額計算。
在建工程按成本減任何減值虧損列賬而不作折
舊。在建工程於落成及可供使用時重新分類至
物業、廠房及設備之適當類別。
投資物業
投資物業乃於持作賺取租金收入及╱或資本增
值，而非作生產或供應貨品或服務或作行政用
途，亦非作一般業務過程中銷售之樓宇（包括經
營租約下持有，若符合投資物業之定義，則劃
歸為投資物業之物業）下持有之物業入賬權益。
該等物業初步按成本計量，包括交易成本。首
次確認後，投資物業按成本減累計折舊及任何
減值虧損計量。折舊乃按直線法就每項投資之
估計可使用年期撇銷其成本計算。就此採用之
主要年率為5%。
廢棄或出售投資物業之任何損益於投資物業廢
棄或出售之年度在收益表確認。