KU Annual Report 2007 - Page 26

Where an impairment loss subsequently reverses, the carrying amount of the asset (cash-generating unit) is increased to the revised estimate of its recoverable amount, but only to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (cash- generating unit) in prior years. A reversal of an impairment loss is recognised in profit or loss immediately unless the relevant asset is carried at fair value, in which case the reversal of the impairment loss is treated as a revaluation increase. h) Leased Assets Leases are classified as finance leases when the terms of the lease transfer substantially all the risks and rewards incidental to ownership of the leased asset to the lessee. All other leases are classified as operating leases. Company as Lessee Operating lease payments are recognised as an expense on a straight-line basis over the lease term, except where another systematic basis is more representative of the time pattern in which economic [Y]HHX\Y\]\Hۜ[YY \[H\\܂[[[YHH\][X\\\Xۚ\YۈBZY[H\\ݙ\H\HوH[][X\K[[\ \HܙY]Y[YH[XZ]Y[Xܙ[H]PTЈ L 8'۝X][ۜ'K\\XB][Y\Hݙ\Y[Y[Y\\HXۚ\Y\ۂ[]\Hو\X\[Xܙ[H]PTЈ LN8'][Yx'K]Y[[[\\][YB]Y[][YHH[\Y[\Xۚ\Y[B\Z\&\YXZ]H^[Y[\Y[\X\Y [\\][YH\XܝYYۈH[YH\\HY\[HH[\[][[[]HYX]H[\\]B\XXKX\H]H]^XH\[\[X]Y]\H\XZ\YH^XYYHوH[[X[\]]\]8&\]\Z[[[[ BH\[\\]Z][[\[\\]Z][[\\H\ۈ[[[X[\]ˈ\\]Z][[\Hܝ ]\KYB\]ZY[\Y[]\HXY[H۝\XHۛۂ[[[و\[X\HXX[[YۚYX[\و[\[]\KBH[\Y[\B[\Y[\KX\\H[X\[[˜[ ܈\][\XX][ۋ\\YY] [Y[[X[ۈ˂ BH[YH^X\H[[]\’[H][]X\H[[]\\HXZ]Y[\[›\][X\\X[[]\\HXۚ\Y\HXX[]KHYܙY]H[Y]و[[]\\HXۚ\Y\BYX[ۈو[[^[HۈHZY [[H\\^\\H[\\[X]X\\\[ܙH\\[]]HقH[YH]\[XXۛZX[Y]HHX\Y\]\Hۜ[YY JBH][YB][YH\YX\\Y]HZ\[YHوHۜY\][ۂXZ]Y܈XZ]XB[Z\[‘[Z\[\XܙYۈH\\\˂[[[[YH\YX[\X\Y [\[و\X\”][YHHH۝XݚYH\X\\Xۚ\YBY\[HHYHو\][ۈوH۝X ݙ\Y[[[‘ݙ\Y[[[YܙY[Y[\H۝XYYܙY[Y[]Hݙ\Y[ݚYHH\Y]HوX\H[YX][ۈ[\Hܘ[\[H[][]K^H\BXZ]Y[HܛHو[ٙ\و\\\H\[B[]\܈\܈]\H\X[H]\Z[ۙ][ۜœ[][H\][X]]Y\وH\[KۋBX\[ݙ\Y[[[[ۚY\\[[ۚY\Œx&\ LL[X[\ܝ •H\[H\^[\H[YH^[\L MHوB[YH^\\Y[X \]\[[YH^^[\\]XH[]K\Hۜ\]Y[K\H\[YH^]X]XHH\][\[ JBH[\[\\B[\HXݙ\H[^\܈[\Xݙ\Y\وY\[[\Y\^[]\BKX\YH[[ٙXH܈[\\H[ٙ\YB[\HXݙ\H[ H\و\Xܜ\\Y]H[[Hو\\\H[^YY  \] HX[X\[[HYX\[Z\[\\B]YYو[Z\[\H]Z[Y[B[Z\[\\KBHۘ][ۜ[[ݙ\H\HوHYX\H\[H\XZ]Yۘ][ۜ[[HH\[[[[BܛHوHY\H[Z\\]\[Y[ B\[H\وHY]]]\X\XHZ\[YHB\X\XZ]YX\][H[\X]\YX[\[Y[\Hۘ][ۈY]š[YH][Y[