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Estate Agents Authority
●
Annual Report 2015/16
財務報表
Financial Statements
113
3.
主要會計政策
（續）
3. Significant Accounting Policies
(Continued)
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。
就按攤銷成本計量之金融資產而
言，倘於其後期間其減值虧損之
金額減少，而該減少可以客觀地與
確認減值虧損後發生之一項事件有
關，則先前已確認之減值虧損透過
損益撥回，惟該資產撥回減值虧損
當日之賬面值，不得超過該資產於
未確認減值時之已攤銷成本。
金融負債
監管局發行之金融負債乃根據所訂
立合約安排之內容及金融負債之定
義分類。
實際利息法
實際利息法為計算金融負債於有關
期間之攤銷成本以及分配利息支出
之方法。實際利率指將金融負債於
預計可使用年期或較短期間內（視
適用情況而定）的估計未來現金付款
（包括組成實際利率、交易成本及其
他溢價或折讓不可分割部份已付或
已收之所有費用及點數）剛好貼現為
初步確認時賬面淨值的利率。
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.
For financial assets measured at amortised cost, if, in
a subsequent period, the amount of impairment loss
decreases and the decrease can be related objectively to an
event occurring after the impairment losses was recognised,
the previously recognised impairment loss is reversed
through profit or loss to the extent that the carrying amount
of the asset at the date the impairment is reversed does not
exceed what the amortised cost would have been had the
impairment not been recognised.
Financial liabilities
Financial liabilities are classified in accordance with the
substance of the contractual arrangements entered into and
the definition of a financial liability.
Effective interest method
The effective interest method is a method of calculating the
amortised cost of a financial liability and of allocating interest
expense over the relevant period. The effective interest rate is
the rate that exactly discounts estimated future cash payments
(including all fees and points paid on received that form an
integral part of the effective interest rate, transaction costs and
other premiums or discounts) through the expected life of the
financial liability, or, where appropriate, a shorter period to the
net carrying amount on initial recognition.