81
Financial Report
財務報告
Notes to the financial statements (continued)
財務報表附註（續）
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
3.
主要會計政策（續）
資產的減值虧損
本局會於各報告期末檢討其使
用年期有限的有形資產的賬面
值，以確定該等資產有否出現減
值虧損跡象。倘出現任何有關跡
象，會估計資產的可收回金額，
以釐定減值虧損（如有）的幅度。
倘不可估計個別資產的可收回
金額，則本局會估計該項資產所
屬現金產生單位的可收回金額。
倘能夠識別一個合理且一致的
分配基礎，公司資產亦會分配至
個別現金產生單位，若不能分配
至個別現金產生單位，則應將公
司資產分配至能識別合理且一
致基礎的最小現金產生單位組別。
可收回金額指公允值減去出售
成本後的餘額和使用價值兩者
中的較高者。在評估使用價值
時，估計未來現金流量會採用稅
前貼現率貼現至現值，該稅前貼
現率應反映當前市場對貨幣時
間價值的評估及該資產特有的
風險（估計未來現金流量並未就
其作出調整）。
倘若估計資產（或現金產生單位）
的可收回金額低於其賬面值，則
資產（或現金產生單位）的賬面
值將調低至其可收回金額。減值
虧損乃即時於損益確認。
倘其後撥回減值虧損，則有關資
產（或現金產生單位）的賬面值
將增至重訂的估計可收回金額，
惟增加後的賬面值不得超過假
設該資產（或現金產生單位）於
過往年度並無確認減值虧損時
釐定的賬面值。減值虧損撥回會
即時於損益中確認。
3. SIGNIFICANT ACCOUNTING
POLICIES (continued)
Impairment of tangible assets
At the end of each reporting period, the Council reviews the
carrying amounts of its tangible assets to determine whether
there is any indication that those assets have suffered an
impairment loss. If any such indication exists, the recoverable
amount of the asset is estimated in order to determine the
extent of the impairment loss (if any). When it is not possible
to estimate the recoverable amount of an individual asset,
the Council estimates the recoverable amount of the cash
generating unit to which the asset belongs. When a reasonable
and consistent basis of allocation can be identified, corporate
assets are also allocated to individual cash-generating units,
or otherwise they are allocated to the smallest group of
cash-generating units for which a reasonable and consistent
allocation basis can be identified.
Recoverable amount is the higher of fair value less costs
of disposal and value in use. In assessing value in use, the
estimated future cash flows are discounted to their present
value using a pre-tax discount rate that reflects current market
assessments of the time value of money and the risks specific
to the asset for which the estimates of future cash flows have
not been adjusted.
If the recoverable amount of an asset (or a cash-generating
unit) is estimated to be less than its carrying amount, the
carrying amount of the asset (or the cash-generating unit)
is reduced to its recoverable amount. An impairment loss is
recognised immediately in profit or loss.
When an impairment loss subsequently reverses, the carrying
amount of the asset (or cash-generating unit) is increased to
the revised estimate of its recoverable amount, but so that
the increased carrying amount does not exceed the carrying
amount that would have been determined had no impairment
loss been recognised for the asset (or cash-generating unit)
in prior years. A reversal of an impairment loss is recognised
immediately in profit or loss.
