Page 163 - Hang Lung Group 2012 Annual Report

2 PRINCIPAL ACCOUNTING POLICIES (Continued)
(v) Employee benefits (Continued)
2. Share-based payments (Continued)
At the time when the share options are exercised, the related employee
share-based compensation reserve is transferred to share capital and
share premium, together with the exercise price. If the options expire
or lapse after the vesting period, the related employee share-based
compensation reserve is transferred directly to retained profits.
(w) Non-current assets held for sale
A non-current asset is classified as held for sale (or disposal group) if
it is highly probable that its carrying amount will be recovered through
a sale transaction rather than through continuing use and the asset (or
disposal group) is available for sale in its present condition. A disposal
group is a group of assets to be disposed of together as a group in a
single transaction, and liabilities directly associated with those assets
that will be transferred in the transaction.
When the Group is committed to a sale plan involving loss of control
of a subsidiary, all the assets and liabilities of that subsidiary are
classified as held for sale when the above criteria for classification
as held for sale are met, regardless of whether the Group will
retain a non-controlling interest in the subsidiary after the sale.
Immediately before classification as held for sale, the measurement of the
non-current assets (and all individual assets and liabilities in a disposal
group) is brought up-to-date in accordance with the accounting policies
before the classification. Then, on initial classification as held for sale
and until disposal, the non-current assets (except for certain assets as
explained below), or disposal groups, are recognized at the lower of their
carrying amount and fair value less costs to sell. The principal exceptions
to this measurement policy so far as the financial statements of the
Group are concerned are deferred tax assets and investment properties.
These assets, even if held for sale, would continue to be measured in
accordance with the policies set out elsewhere in note 2.
Impairment losses on initial classification as held for sale, and on
subsequent remeasurement while held for sale, are recognized in profit
or loss. As long as a non-current asset is classified as held for sale, or
is included in a disposal group that is classified as held for sale, the
non-current asset is not depreciated or amortized.
2 主要會計政策（續）
(v) 僱員福利（續）
2. 股權支付（續）
倘股份期權獲行使，則相關僱員股份補償
儲備連同行使價一併轉撥至股本及股份溢
價。倘期權到期或於歸屬期後失效，則相
關僱員股份補償儲備直接轉撥至保留溢利。
(w) 待出售之非流動資產
倘非流動資產之賬面值將主要透過銷售交
易而非透過持續使用收回，並且資產（或出
售組合）按其目前條件可供出售，則非流動
資產分類為待出售（或出售組合）。出售組
合為一組將予出售之資產（於單一交易中視
為一組），而與該等資產直接關連之負債將
於交易中轉移。
倘本集團承諾之出售計劃涉及失去某附屬
公司之控制權，不論本集團是否將於出售
後保留該附屬公司之非控股權益，該附屬
公司之所有資產及負債於符合上述分類為
待出售之條件時會分類為待出售。
於緊接其分類為待出售前，非流動資產（及
出售組合中所有個別資產與負債）之計量按
照分類前之會計政策作出更新。其後，由初
始分類為待出售至處置為止，非流動資產
（下文所述之若干資產除外）或出售組合按其
賬面值及其公平值減去出售成本後所得數額
兩者中之較低者予以確認。就本集團之財務
報表而言，此計量政策之主要免責條款為有
關遞延稅項資產及投資物業。該等資產，倘
待出售，將繼續根據附註2 其他部份所載之
政策予以計量。
初始分類為待出售和其後在待出售時重新
計量而產生之減值虧損均在損益中確認。
只要非流動資產一直分類為待出售或包括
在已分類為待出售之出售組合中，該非流
動資產便不會計提折舊或攤銷。
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