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Annual Report 2015
二零一五年年報
75
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(k) Impairment of assets (continued)
(i) Impairment of investments in debt and equity securities and
other receivables (continued)
If any such evidence exists, any impairment loss is determined
and recognised as follows:
– For investment in associates and joint ventures accounted
for under the equity method in the consolidated financial
statements
(
see
Note 1(g))
, the impairment loss is
measured by comparing the recoverable amount of the
investment with its carrying amount in accordance with
Note 1(k)(ii)
. The impairment loss is reversed if there
has been a favourable change in the estimates used to
determine the recoverable amount in accordance with
Note 1(k)(ii)
.
– For unquoted equity securities carried at cost, the
impairment loss is measured as the difference between
the carrying amount of the financial asset and the estimated
future cash flows, discounted at the current market rate
of return for a similar financial asset where the effect
of discounting is material. Impairment losses for equity
securities carried at cost are not reversed.
– For trade and other current receivables and other financial
assets carried at amortised cost, the impairment loss is
measured as the difference between the asset’s carrying
amount and the present value of estimated future cash
flows, discounted at the financial asset’s original effective
interest rate (i.e. the effective interest rate computed
at initial recognition of these assets), where the effect
of discounting is material. This assessment is made
collectively where these financial assets share similar
risk characteristics, such as similar past due status,
and have not been individually assessed as impaired.
Future cash flows for financial assets which are assessed
for impairment collectively are based on historical loss
experience for assets with credit risk characteristics similar
to the collective group.
If in a subsequent period the amount of an impairment
loss decreases and the decrease can be linked objectively
to an event occurring after the impairment loss was
recognised, the impairment loss is reversed through profit
or loss. A reversal of an impairment loss shall not result in
the asset’s carrying amount exceeding that which would
have been determined had no impairment loss been
recognised in prior years.
1
主要會計政策（續）
(k)
資產減值（續）
(i)
債務及股本證券投資及其他應收款項的減值
（續）
如存在任何上述證據，則會釐定及確認減值
虧損如下：
－
就按權益法於綜合財務報表入賬的於聯
營公司及合營公司的投資而言
（
見
附註
1(g))
，其減值虧損乃透過根據
附註
1(k)
(ii)
將投資的可收回數額與其賬面值相
比予以計量。如根據
附註
1(k)(ii)
用於釐
定可收回數額的估計出現有利變動，則
會撥回減值虧損。
－
就按成本值列賬的非上市股本證券而
言，減值虧損按財務資產的賬面值與
按類似財務資產的現行市場回報率貼現
（如貼現影響重大）估計的未來現金流量
的差額計算。按成本值入賬的股本證券
的減值虧損不予撥回。
－
就按攤銷成本列賬的應收賬款、其他即
期應收款項及其他財務資產而言，減值
虧損按資產的賬面值與按財務資產最初
的實際利率（即此等資產最初確認時計
算所得的實際利率）（如貼現影響重大）
貼現的估計未來現金流量現值的差額計
算。如此等財務資產具備類似風險特
徵，例如：類似逾期情況及並未個別被
評估為減值，則有關評估會同時進行。
財務資產的未來現金流量會根據與該組
被評估資產具有類似信貸風險特徵資產
的過往虧損情況一同減值。
如於其後期間減值虧損金額有所減少，
而客觀上與確認減值虧損後發生的事件
有關，有關減值虧損會撥回損益表。減
值虧損的撥回不應導致資產的賬面值超
過其在以往年度沒有確認任何減值虧損
而應已釐定的數額。