年報 - HKExnews

NOTES TO THE FINANCIAL STATEMENTS
31 March 2010
TEXWINCA HOLDINGS LIMITED ANNUAL REPORT 2010
13. PROPERTY, PLANT AND EQUIPMENT (continued)
An analysis of the leasehold land and buildings at 31
March 2010 is as follows:
Medium term leasehold land
and buildings situated in
Hong Kong
Medium term leasehold land
and buildings situated
outside Hong Kong
2010 2009
1992
Professional
valuation Cost Total
1992
Professional
valuation Cost Total
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
13,602 98,853 112,455 19,676 101,443 121,119
– 1,193,743 1,193,743 – 1,097,842 1,097,842
Certain medium term leasehold land and buildings were
revalued in 1992 by independent professionally qualified
valuers. Since 1993, no further revaluation of the Group’s
leasehold land and buildings has been carried out as
the Group has relied upon the exemption granted under
the transitional provisions in paragraph 80A of HKAS 16
“Property, plant and equipment”, from the requirement
to carry out future revaluations of its property, plant and
equipment which were stated at valuation at that time.
Had such leasehold land and buildings been carried at
historical cost less accumulated depreciation, their carrying
amount would have been approximately HK$6,203,000
(2009: HK$7,191,000).
Certain leasehold land and building situated in Hong Kong
occupied by the Group as an owner-occupied property
became an investment property during the year. The
difference at the date of transfer between the carrying
value and the fair value of the property of HK$1,469,000
is accounted for as a revaluation and has been credited to
the asset revaluation reserve.
13.
13,602 1,292,596 1,306,198 19,676 1,199,285 1,218,961
1680A
6,203,000
7,191,000
1,469,000
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