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Die aanvanklike raming van die koste van afbreek en verwydering
van 'n bate en die herstel van die terrein waarop dit geleë is, word ook
by die kosprys van eiendom, aanleg en toerusting, ingesluit wanneer
sodanige afbreek, verwydering en herstel verpligtend is.
Uitgawes wat daarna aangegaan is vir groot dienste, toevoegings
tot of vervangings van dele van eiendom, aanleg en toerusting word
gekapitaliseer indien dit waarskynlik is dat toekomstige ekonomiese
voordele wat verband hou met die uitgawe na die entiteit sal vloei en
die koste betroubaar gemeet kan word. Dag tot dag-dienskoste word in
die tydperk waarin dit aangegaan is, by wins of verlies ingesluit.
Eiendom, aanleg en toerusting word gevolglik openbaar gemaak teen
kosprys minus opgehoopte waardevermindering en enige opgehoopte
waardedalingsverliese, behalwe vir grond wat teen kosprys minus enige
opgehoopte waardedalingsverliese openbaar gemaak word.
Waardevermindering van ’n bate begin wanneer die bate beskikbaar
is vir gebruik soos deur bestuur beoog. Waardevermindering word gehef
om die drabedrag van die bate oor sy geskatte nuttige lewensduur af te
skryf na sy geskatte reswaarde, deur gebruik te maak van 'n metode
wat die patroon waarin die bate se ekonomiese voordele wat deur die
entiteit opgeneem word, die beste reflekteer.
Die nuttige lewensduur van items van eiendom, aanleg en
toerusting is soos volg geëvalueer:
Item
Gemiddelde waardever-
minderingskoers
Grond en geboue
0% - 10%
Aanleg en masjinerie
20%
Meubels en toebehore
20%
Motorvoertuie
20%
Kantoortoerusting
20%
Rekenaartoerusting
20%
Restauranttoerusting
20%
Spysenierings- en ander toerusting
20%
Rekenaarsagteware
33%
Wanneer aanwysers teenwoordig is dat die nuttige lewensduur
en reswaardes van items van eiendom, aanleg en toerusting sedert
die mees onlangse jaarlikse verslagdoeningsdatum verander het,
word dit herevalueer. Enige veranderings word vooruitwerkend as ’n
verandering in rekeningkundige raming verantwoord.
Waardedalingstoetse word uitgevoer op eiendom, aanleg en
toerusting wanneer daar ’n aanduiding is dat waardedaling moontlik
plaasgevind het. Wanneer die drabedrag van 'n item van eiendom,
aanleg en toerusting se evaluasie hoër is as die beraamde verhaalbare
bedrag, word 'n waardedalingsverlies onmiddellik in wins of verlies
erken om die drabedrag in lyn te bring met die verhaalbare bedrag.
1.4 Finansiële instrumente
Aanvanklike meting
Finansiële instrumente word aanvanklik gemeet teen die transak
sieprys (insluitend transaksiekoste, behalwe in die aanvanklike meting
van finansiële bates en laste wat gemeet word teen billike waarde deur
wins of verlies) tensy die ooreenkoms, in effek, ’n finansieringstransak
sie uitmaak in welke geval dit gemeet word teen die huidige waarde van
die toekomstige betalings verdiskonteer teen ’n markkoers van rente vir
’n soortgelyke skuld-instrument.
The initial estimate of the costs of dismantling and removing an
asset and restoring the site on which it is located is also included in the
cost of property, plant and equipment, when such dismantling, removal
and restoration is obligatory.
Expenditure incurred subsequently for major services, additions to or
replacements of parts of property, plant and equipment are capitalised
if it is probable that future economic benefits associated with the
expenditure will flow to the entity and the cost can be measured reliably.
Day to day servicing costs are included in profit or loss in the period in
which they are incurred.
Property, plant and equipment is subsequently stated at cost
less accumulated depreciation and any accumulated impairment
losses, except for land which is stated at cost less any accumulated
impairment losses.
Depreciation of an asset commences when the asset is available
for use as intended by management. Depreciation is charged to write
off the asset's carrying amount over its estimated useful life to its
estimated residual value, using a method that best reflects the pattern
in which the asset's economic benefits are consumed by the entity.
The useful lives of items of property, plant and equipment have
been assessed as follows:
Item
Average depreciation rate
Land and buildings
0% - 10%
Plant and machinery
20%
Furniture and fixtures
20%
Motor vehicles
20%
Office equipment
20%
Computer equipment
20%
Restaurant equipment
20%
Catering and other equipment
20%
Computer software
33%
When indicators are present that the useful lives and residual
values of items of property, plant and equipment have changed
since the most recent annual reporting date, they are reassessed.
Any changes are accounted for prospectively as a change in
accounting estimate.
Impairment tests are performed on property, plant and equipment
when there is an indicator that they may be impaired. When the
carrying amount of an item of property, plant and equipment is
assessed to be higher than the estimated recoverable amount, an
impairment loss is recognised immediately in profit or loss to bring
the carrying amount in line with the recoverable amount.
1.4 Financial instruments
Initial measurement
Financial instruments are initially measured at the transaction
price (including transaction costs except in the initial measurement of
financial assets and liabilities that are measured at fair value through
profit or loss) unless the arrangement constitutes, in effect, a financing
transaction in which case it is measured at the present value of the
future payments discounted at a market rate of interest for a similar
debt instrument.