87
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. SIGNIFICANT ACCOUNTING
POLICIES (continued)
Financial instruments (continued)
Financial assets (continued)
Impairment of financial assets (continued)
For financial assets that are 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 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 accounts receivables, where the carrying amount
is reduced through the use of an allowance account. When
an account receivable is considered uncollectible, it is written
off against the allowance account. Subsequent recoveries
of amounts previously written off are credited against the
allowance account. Changes in the carrying amount of the
allowance account are recognised in profit or loss.
When an AFS financial asset is considered to be impaired,
cumulative gains or losses previously recognised in other
comprehensive income are reclassified to profit or loss in the
period.
For financial assets measured at amortised cost, if, in a
subsequent period, the amount of the impairment loss
decreases and the decrease can be related objectively to
an event occurring after the impairment was recognised, the
previously recognised impairment loss is reversed through
profit or loss to the extent that the carrying amount of the
investment at the date the impairment is reversed does not
exceed what the amortised cost would have been had the
impairment not been recognised.
In respect of AFS equity securities, impairment losses
previously recognised in profit or loss are not reversed
through profit or loss. Any increase in fair value subsequent
to an impairment loss is recognised in other comprehensive
income and accumulated under the heading of investments
revaluation reserve.
3.
主要會計政策（續）
金融工具（續）
金融資產（續）
金融資產的減值虧損（續）
就按已攤銷成本列賬的金融資
產而言，減值虧損金額按資產的
賬面值與按金融資產初始實際
利率貼現的估計未來現金流量
現值間的差額確認。
除應收賬款的賬面值會透過撥
備賬作出扣減外，所有金融資產
的減值虧損會直接於金融資產
的賬面值中扣減。倘應收賬款被
視為無法收回，則於撥備賬撇
銷。如其後收回過往撇銷的款
項，則計入損益內。撥備賬的賬
面值變動於損益內確認。
倘可供出售金融資產視作減值，
先前於其他全面收入內確認的
累計損益於發生減值的期間重
新分類至損益。
就按已攤銷成本計量的金融資
產而言，倘減值虧損金額於往後
期間有所減少，而有關減少在客
觀上與確認減值虧損後發生的
事件有關，則先前已確認的減值
虧損將透過損益撥回，惟該投資
於減值被撥回當日的賬面值不
得超過未確認減值時的已攤銷
成本。
可供出售股本證券之前已於損
益中確認的減值虧損不會透過
損益撥回。於減值虧損出現後的
任何公允值增加，將於其他全面
收益中確認，並於投資重估儲備
中累計。
