2023年香港中華游樂會年報

112 週年年報 32 資產剩餘價值，可使用年限及折舊方法，最少於各報告期末時予以檢討，並在有需要時作出調整。 若資產的賬面值高於其估計可收回價值，其面值即時撇減至可收回價值。 物業、機器及設備項目會在出售或當繼續使用該資產預期不會帶來日後經濟利益時取消確認。出售 或報廢資產的任何損益按出售所得款項淨額與該項目的賬面值之間的差額計算，並在資產出售或報 廢年度計入全面收益表。 本年度多用途球埸及網球埸並沒有計提折舊，因它們的成本已折舊至其面值。 D座重建計劃反映已展開但尚未完成之工程。重建中之資產並沒有計提折舊直至可供使用。當工程 完成，該資產便會重配至會所並計提折舊。 Property, plant and equipment are measured at cost less aggregate depreciation and any accumulated impairment losses at the end of the reporting period. The property,plant and equipment are depreciated at rates sufficient to write off their costs over their estimated useful life. Depreciation charges of Club House, Multi-purpose Court, Tennis Courts and Swimming Pools are initially dealt with through surplus or deficit in the statement of comprehensive income and are reallocated to the Building Construction and Development Reserve in the statement of changes in funds. The Director of Lands of The Government of Hong Kong Special Administrative Region (HKSAR) has permitted the Club to renew the lease for a period of 15 years from 26th December, 2011 to 25th December, 2026. Depreciation of property, plant and equipment is provided at the following rates per annum: Club House, Multi-purpose Court, Tennis Courts and Swimming Pools 5 years straight line Furniture and fixtures 5 years straight line Computer equipment 3 years straight line 物業、機器及設備之折舊按以下折舊率計算： 會所、多用途球場、網球場及泳池 按5年直線法計算 傢俬器具 按5年直線法計算 電腦器材 按3年直線法計算 The assets’ residual values, useful lives and depreciation method are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. An item of property,plant and equipment is derecognised upon disposal or when no future economic benefits are expected from its use. The gain or loss on disposal or retirement of an asset recognised in the statement of comprehensive income in the year the asset derecognised, is the difference between the net sales proceeds and the carrying amount of the relevant asset. No depreciation of Multi-purpose Court and Tennis Courts is provided for the year as their costs have been depreciated to their nominal values. The redevelopment project of Block D reflects theconstructionwork undertaken,but not yet completed. For construction in progress assets, no depreciation is recorded until the asset is available for use. When the construction is completed, the asset should be classified as Club House and depreciated.