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Annual Report 2016
二零一六年年報
97
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(k) Impairment of assets (continued)
(ii) Impairment of other assets (continued)
– Reversals of impairment losses
In respect of assets other than goodwill, an impairment
loss is reversed if there has been a favourable change in
the estimates used to determine the recoverable amount.
An impairment loss in respect of goodwill is not reversed.
A reversal of an impairment loss is limited to the asset’s
carrying amount that would have been determined had no
impairment loss been recognised in prior years. Reversals
of impairment losses are credited to profit or loss in the
year in which the reversals are recognised.
(iii) Interim financial reporting and impairment
Under the Listing Rules, the Group is required to prepare an
interim financial report in compliance with HKAS 34,
Interim
financial reporting
, in respect of the first six months of the
financial year. At the end of the interim period, the Group
applies the same impairment testing, recognition, and reversal
criteria as it would at the end of the financial year (see
Note
1(k)(i)
and
(ii)
).
Impairment losses recognised in an interim period in respect
of goodwill and available-for-sale debt securities carried at cost
are not reversed in a subsequent period. This is the case even
if no loss, or a smaller loss, would have been recognised had
the impairment been assessed only at the end of the financial
year to which the interim period relates. Consequently, if
the fair value of an available-for-sale debt security increases
in the remainder of the annual period, or in any other
period subsequently, the increase is recognised in other
comprehensive income and not profit or loss.
(l) Trade and other receivables
Trade and other receivables are initially recognised at fair value
and thereafter stated at amortised cost using the effective interest
method less impairment losses for bad and doubtful debts (see
Note
1(k)(i)
).
(m) Trade and other payables
Trade and other payables are initially recognised at fair value and
thereafter stated at amortised cost unless the effect of discounting
would be immaterial, in which case they are stated at cost.
1
主要會計政策（續）
(k)
資產減值（續）
(ii)
其他資產的減值（續）
－
撥回減值虧損
就商譽以外的資產而言，如用作釐定可
收回數額的估計出現有利變動，則須撥
回減值虧損。商譽的減值虧損不會撥
回。
減值虧損撥回之數以該資產並未計算過
往年度所確認的減值虧損時的賬面值為
限。減值虧損撥回之數於確認有關撥回
的年度計入損益表內。
(iii)
中期財務報告及減值
根據上市規則，本集團須按照《香港會計準
則》第
34
號，
中期財務報告
的規定就有關財
政年度首六個月編製中期財務報告。於中期
期末，本集團採用其於財政年度結束時將會
採用的同一減值測試、確認及撥回標準（見
附註
1(k)(i)
及
(ii)
）。
於中期期間就商譽及按成本值列賬可供出售
債務證券確認的減值虧損不會於其後的期間
撥回。假設有關中期期間的減值評估於財政
年度結束時進行，即使沒有確認虧損，或虧
損屬輕微，均採用以上相同處理方法。結
果，如可供出售債務證券的公允價值於年度
期間餘下時間或其後任何其他期間有所增
加，則有關增加將於其他全面收益而非損益
表中確認。
(l)
應收賬款及其他應收款項
應收賬款及其他應收款項初步按公允價值確認，
其後採用實際利率法按攤銷成本減去呆壞賬減值
列賬（見
附註
1(k)(i)
）。
(m)
應付賬款及其他應付款項
應付賬款及其他應付款項初步按公允價值確認，
其後則按攤銷成本列賬，但如貼現影響甚微則除
外。在此情況下，則按成本值列賬。