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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
74
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(j) Leased assets (continued)
Where the Group has the use of assets held under operating leases,
payments made under the leases are charged to profit or loss in
equal instalments over the accounting periods covered by the lease
term, except where an alternative basis is more representative of
the pattern of benefits to be derived from the leased asset. Lease
incentives received are recognised in profit or loss as an integral part
of the aggregate net lease payments made. Contingent rentals are
charged to profit or loss in the accounting period in which they are
incurred.
The cost of acquiring interest in leasehold land is amortised on a
straight-line basis over the period of the lease term.
(k) Impairment of assets
(i) Impairment of investments in debt and equity securities and
other receivables
Investments in debt and equity securities and other current
and non-current receivables that are stated at cost or amortised
cost or are classified as available-for-sale debt securities are
reviewed at the end of each reporting period to determine
whether there is objective evidence of impairment. Objective
evidence of impairment includes observable data that comes
to the attention of the Group about one or more of the following
loss events:
– significant financial difficulty of the debtor;
– a breach of contract, such as a default or delinquency in
interest or principal payments;
– it becoming probable that the debtor will enter bankruptcy
or other financial reorganisation;
– significant changes in the technological, market, economic
or legal environment that have an adverse effect on the
debtor; and
– a significant or prolonged decline in the fair value of an
investment in an equity instrument below its cost.
1
主要會計政策（續）
(j)
租賃資產（續）
如屬本集團根據經營租賃使用所持資產的情況，
則根據租賃作出的付款會在租賃期所涵蓋的會計
期間內，以等額方式計入損益表中，但如有其他
基準能更清楚地反映租賃資產所產生的收益模式
則除外。已收取的租賃獎勵於損益表中確認為總
租賃付款淨額的一部分。或然租金於其產生的會
計期間自損益表中扣除。
租賃土地的收購成本乃於租賃期內按直線法攤銷。
(k)
資產減值
(i)
債務及股本證券投資及其他應收款項的減值
債務及股本證券投資及按成本值或攤銷成本
列賬或已被分類為可供出售債務證券的其他
即期與非即期應收款項會於各個報告期末進
行檢討，以判斷有否存在客觀減值證據。客
觀減值證據包括本集團所知悉有關以下一項
或多項虧損事件的可觀察數據：
－
債務人陷入重大財政困難；
－
違約，如拖欠或延遲支付利息或本金；
－
債務人可能面臨破產或進行其他財務重
組；
－
對債務人有不利影響的重大技術、市
場、經濟或法律環境變動；及
－
股本工具投資的公平值大幅或持續下跌
至低於成本。