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Annual Report 2016
二零一六年年報
95
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)
– 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.
– For available-for-sale debt securities, the cumulative
loss that has been recognised in the fair value reserve is
reclassified to profit or loss. The amount of the cumulative
loss that is recognised in profit or loss is the difference
between the acquisition cost (net of any principal
repayment and amortisation) and current fair value, less
any impairment loss on that asset previously recognised in
profit or loss.
Impairment losses in respect of available-for-sale debt
securities are reversed if the subsequent increase in fair
value can be objectively related to an event occurring
after the impairment loss was recognised. Reversals of
impairment losses in such circumstances are recognised
in profit or loss.
Impairment losses are written off against the corresponding
assets directly, except for impairment losses recognised
in respect of trade and other receivables, whose recovery
is considered doubtful but not remote. In this case, the
impairment losses for doubtful debts are recorded using
an allowance account. When the Group is satisfied that
recovery is remote, the amount considered irrecoverable
is written off against trade and other receivables directly
and any amounts held in the allowance account relating to
that debt are reversed. Subsequent recoveries of amounts
previously charged to the allowance account are reversed
against the allowance account. Other changes in the
allowance account and subsequent recoveries of amounts
previously written off directly are recognised in profit or
loss.
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）
－
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。
－
就可供出售債務證券而言，已於公允價
值儲備內確認的任何累計虧損會轉至損
益表核算。在損益表內確認的累計虧損
為收購成本（已扣除任何本金還款及攤
銷）與現行公允價值兩者的差額，減去
早前已在損益表內就該資產確認的任何
減值虧損。
如於其後期間公允價值有所增加，而客
觀上與確認減值虧損後發生的事件有
關，則可撥回可供出售債務證券的減值
虧損。在上述情況下撥回的減值虧損會
在損益表中確認。
減值虧損乃從相應資產中直接撇銷，惟
計入應收賬款及其他應收款項中、其可
收回性存疑但並非極低的應收賬款及其
他應收款項的已確認減值虧損則除外。
在此情況下，呆賬減值虧損乃採用撥備
賬記錄。倘本集團信納可收回性極低，
則被視為不可收回的金額會從應收賬款
及其他應收款項中直接撇銷，而在撥備
賬中持有有關該債務的任何金額會被撥
回。倘先前自撥備賬扣除的款項在其後
收回，則有關金額會從撥備賬中撥回。
撥備賬的其他變動及其後收回先前直接
撇銷的款項均於損益表確認。