16 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (a) Non-controlling interests (continued) Non-controlling interests are presented in the consolidated statement of financial position within total funds, separately from funds attributable to the Council. Non-controlling interests in the results of the Group are presented on the face of the consolidated income and expenditure account and the consolidated statement of comprehensive income as an allocation of the total surplus or deficit and total comprehensive income for the year between non-controlling interests and the Council. Changes in the Group’s interests in a subsidiary that do not result in a loss of control are accounted for as reserve transactions, whereby adjustments are made to the amounts of controlling and non-controlling interests within consolidated total funds to reflect the change in relative interests, but no adjustments are made to goodwill and no gain or loss is recognised. (b) Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. 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: Hong Kong Productivity Council Building (“HKPC Building”) 50 years Leasehold improvements – Office 10 years – Non-office 3 years Furniture and equipment 3 to 10 years Both the useful life of an asset and its residual value, if any, are reviewed annually. The gain or loss arising from the retirement or disposal of an item of property, plant and equipment is determined as the difference between the net disposal proceeds and the carrying amount of the item and is recognised in the income and expenditure account on the date of retirement or disposal. (c) Intangible assets Intangible assets comprise computer software. Computer software costs are capitalised on the basis of the costs incurred to acquire and bring to use the specific software and are stated in the statement of financial position at cost less accumulated amortisation and impairment losses. Amortisation of computer software is charged to the income and expenditure account on a straight-line basis over the assets’ estimated useful lives of 3 years. 4. 重要會計政策概要（續） (a) 非控股權益（續） 非控股權益在綜合財務狀況表的資金項目中列示，並 與生產力局應佔的資金分開列示。集團業績內的非控 股權益，在綜合收支賬目和綜合全面收益表中列示為 年內盈利或虧損總額及全面收益總額於非控股權益及 生產力局之間的分配。集團於附屬公司的權益變動， 如不會導致喪失控制權，便會按儲備交易列賬，並在 綜合總資金項目中調整控股及非控股權益的數額，以 反映相對權益的變動，但不會調整商譽，亦不會確認 損益。 (b) 物業、廠房和設備 物業、廠房及設備乃按成本減累計折舊及任何減值虧 損列賬。 物業、廠房和設備的折舊是將固定資產的成本減去任 何估計剩餘價值，以下的估計可用年限內以直線法撇 銷計算： 香港生產力促進局大樓（「生產力大樓」） 50年 租賃樓宇改善工程 – 辦公室 10年 – 非辦公室 3年 傢俱及設備 3至10年 生產力局會每年審閱固定資產的可用年限和任何殘值。 報廢或出售物業、廠房和設備所產生的收益或虧損是 以出售所得款項淨額與該資產的賬面金額之間的差額 釐定，並於報廢或出售日在收支賬目中確認。 (c) 無形資產 無形資產包括電腦軟件。所購入電腦軟件之成本按購 入及使用該特定軟件所產生的成本為基準資本化，並 按成本減累計攤銷及減值虧損於財務狀況表列賬。電 腦軟件之攤銷乃按資產估計可使用的3年年期於收支賬 目中以直線法扣除。
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