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地產代理監管局
●
2015/16
年年報
財務報表
Financial Statements
112
3.
主要會計政策
（續）
3. Significant Accounting Policies
(Continued)
利息收入按實際利息基準確認。
貸款及應收款項
貸款及應收款項為具有固定或可釐定
付款之非衍生金融資產，該等資產於
活躍市場上並無報價。初次確認後，
貸款及應收款項（包括應收賬款、定
期存款以及銀行結餘）乃使用實際利
息法按攤銷成本減任何減值計算（見
下文金融資產減值之會計政策）。
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。
Interest income is recognised on an effective interest basis.
Loans and receivables
Loans and receivables are non-derivative financial assets
with fixed or determinable payments that are not quoted
in an active market. Subsequent to initial recognition, loans
and receivables (including debtors, time deposits and bank
and cash balances) are carried at amortised cost using the
effective interest method, less any impairment losses (see
accounting policy on impairment of financial assets below).
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 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.