物業管理業監管局周年報告2023-24

行政總裁報告 Chief Executive Officer’s Report 年度概覽 Highlights of the Year 主席的話 Chairperson’s Message 116 物業管理業監管局 2023-24 周年報告 財務報表 Financial Statements 2. Material accounting policies (continued) (f) Impairment of non-financial assets At the end of each report ing per iod, wherever there is any indication that an item of property and equipment is impaired, the recoverable amount of the asset should be estimated. The recoverable amount of an asset is the higher of its fair value less costs to sell and value in use. If the recoverable amount i s less than the car ry ing amount , an impairment loss is recognized to reduce the asset to its recoverable amount. Such impairment losses are recognized in surplus or deficit. An impairment loss is reversed if there has been a favourable change in the estimates used to determine the recoverable amount. A reversal of an impairment loss should not result in the asset’s carrying amount exceeding that which would have been determined has no impairment loss been recognized in prior years. Reversals of impai rment losses are credi ted to surplus or deficit in the year in which the reversals are recognized. (g) Property and equipment Property and equipment are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided to write off the cost of property and equipment less their residual values over their estimated useful lives, using the straight- line method as follows: Computers and softwares 3 years Office equipment 5 years Furniture and fixtures 5 years Leasehold improvements 5 years 2. 重大會計政策（續） (f) 非金融資產減值 於各報告期末，若有跡象顯示 包含於物業及設備項目內的資 產出現減值情況，則需要估計 該資產的可收回價值。可收回 價值乃其公允價值減出售費用 及使用價值兩者中的較高者。 若可收回價值低於賬面值，該 資產須減值至其可收回價值， 而減值虧損則記入盈餘或虧損 內。倘用以釐定可收回價值的 估計出現有利變動，則撥回減 值虧損。惟撥回減值虧損不 得導致資產賬面值超過如無過 往年度確認減值虧損時所應釐 定之資產賬面值。撥回減值虧 損於撥回年度計入盈餘或虧損 內。 (g) 物業及設備 物業及設備以成本減累計折舊 及累計減值損失列賬。 折舊計算方法乃將物業及設備 以成本減剩餘價值，按其下列 估計可使用年期，以直線法撇 銷： 電腦及軟件 3 年 辦公室設備 5 年 傢俱及裝置 5 年 租賃物業裝修 5 年