111
地產代理監管局
2014/15
年報
財務報表
Financial Statements
3. Significant Accounting Policies
(Continued)
Impairment of financial assets
Financial assets are assessed for indicators of
impairment at the end of the reporting period. Financial
assets are considered to be impaired where there is
objective evidence that, as a result of one or more events
that occurred after the initial recognition of the financial
asset, the estimated future cash flows of the financial
assets have been affected.
Objective evidence of impairment could include:
• significant financial difficulty of the issuer or
counterparty; or
• breach of contract, such as default or delinquency
in interest or principal payments; or
• it becoming probable that the borrower will enter
bankruptcy or financial re-organisation; or
• disappearance of an active market for that financial
asset because of financial difficulties.
For certain categories of financial asset, such as
debtors, assets that are assessed not to be impaired
individually are, subsequently, assessed for impairment
on a collective basis. Objective evidence of impairment
for a portfolio of receivables could include the EAA’s
past experience of collecting payments, an increase in
the number of delayed payments in the portfolio past the
average credit period, and observable changes in local
economic conditions that correlate with default on
receivables.
For financial assets carried at amortised cost, the
amount of the impairment loss recognised is the
difference between the asset’s carrying amount and the
present value of the estimated future cash flows
discounted at the financial asset’s original effective
interest rate.
The carrying amount of the financial asset is reduced by
the impairment loss directly for all financial assets with
the exception of debtors, where the carrying amount is
reduced through the use of an allowance account. When
a debtor is considered uncollectible, it is written off
against the allowance account. Subsequent recoveries
of amounts previously written off are credited to profit or
loss.
3.
主要會計政策
（續）
金融資產減值
金融資產於報告期末評定是否有
減值跡象。當有客觀證據顯示金
融資產之估計未來現金流量因於
初步確認該金融資產後發生之一
項或多項事件而受到影響時，該
金融資產視為已減值。
減值的客觀證據可包括︰
•
發行人或交易對方有重大財
政困難；或
•
違反合約，如未能繳付或延
遲償還利息或本金；或
•
借款人有可能面臨破產或財
務重組；或
•
因財政困難而導致該金融資
產失去活躍市場。
若干類別之金融資產（如應收賬
款）而言，不會單獨作出減值之
資產會匯集一併評估減值。應收
款項組合出現減值之客觀證據包
括監管局過往收款記錄、組合內
超過平均信貸期的延遲付款數目
增加、地區經濟狀況出現明顯變
動導致應收賬款未能償還。
關於按攤銷成本入賬的金融資
產，減值虧損確認為資產賬面值
與按金融資產原實際利率對估計
未來現金流量貼現後的現值兩者
之間的差額。
所有金融資產之減值虧損會直接
自金融資產之賬面值扣減，惟應
收賬款則除外，其賬面值會透過
撥備賬作出扣減。當應收賬款視
為不可收回時，其將於撥備賬內
撇銷。於其後收回的已撇銷款項
將計入損益。
