貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 118 1 Significant accounting policies (Continued) (e) Property, plant and equipment (Continued) Gains or losses arising from the retirement or disposal of an item of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the item and are recognised in profit or loss on the date of retirement or disposal. Depreciation is calculated to write off the cost of items of property, plant and equipment, less their estimated residual value, if any, using the straight line method over their estimated useful lives as follows: Leasehold improvements lower of 5 years or the remaining term of the lease Platform hardware and software, computer and office equipment 3–5 years Motor vehicles 3 years Furniture and fixtures 5 years Building 20 years Leasehold land unexpired term of the lease Where parts of an item of property, plant and equipment have different useful lives, the cost of the item is allocated on a reasonable basis between the parts and each part is depreciated separately. Both the useful life of an asset and its residual value, if any, are reviewed annually. (f) Subsidiaries and non-controlling interests Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. When assessing whether the Group has power, only substantive rights (held by the Group and other parties) are considered. An investment in a subsidiary is consolidated into the consolidated financial statements from the date that control commences until the date that control ceases. Intra-group balances, transactions and cash flows and any unrealised profits arising from intra-group transactions are eliminated in full in preparing the consolidated financial statements. Unrealised losses resulting from intra-group transactions are eliminated in the same way as unrealised gains but only to extent that there is no evidence of impairment. 1 主要會計政策（續） (e) 物業、廠房及設備（續） 報廢或出售物業、廠房及設備項目所產 生的盈虧，按出售所得款項淨額與有關 項目賬面值之間的差額釐定，並於報廢 或出售日期在損益表中確認。 物業、廠房及設備項目乃使用直線法按 其估計可使用年期減去估計剩餘價值 （如有）以撇銷其成本值計算折舊，詳情 如下： 租賃物業裝修 5 年或剩餘租期 （以較短者為準） 平台硬件及軟件、電 腦以及辦公室設備 3–5 年 汽車 3 年 傢俬及裝置 5 年 樓宇 20 年 租賃土地 未屆滿租約年期 當一項物業、廠房及設備項目的部分有 不同的可使用年期，此項目部分的成本 將按合理基礎分配，而每部分將作個別 折舊。資產的可使用年期及其剩餘價值 （如有）會每年進行檢討。 (f) 附屬公司及非控股權益 附屬公司為本集團控制的實體。倘本集 團透過參與實體的業務而對其可變回報 承擔風險或享有權利，並可使用對該實 體的權力影響該等回報，則本集團控制 該實體。於評估本集團是否有權力時， 僅考慮（本集團及其他各方所持的）實際 權利。 於附屬公司的投資會自控制開始日期起 合併入賬綜合財務報表內，直至控制結 束日期為止。集團內公司間的結餘及交 易和現金流量和集團內公司間的交易所 產生的任何未變現溢利於編製綜合財務 報表時悉數抵銷。如並無出現減值跡 象，集團內公司間的交易所產生的未變 現虧損按照未變現收益的相同方式抵銷。