85
Financial Report
財務報告
85
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
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 a 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 a cash-generating unit)
in prior years. A reversal of an impairment loss is recognised
immediately in profit or loss.
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。