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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
94
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(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.
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.
1
主要會計政策（續）
(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
－
股本工具投資的公允價值大幅或持續下
跌至低於成本。
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。
－
就按成本值列賬的無報價股本證券而
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。