91
Financial Report
財務報告
91
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)
Financial instruments (continued)
Financial assets (continued)
Impairment of financial assets (continued)
For certain categories of financial assets, such as accounts
receivables, assets are that are assessed not to be impaired
individually are, in addition, assessed for impairment on a
collective basis. Objective evidence of impairment for a portfolio
of receivables could include the Council’s past experience of
collecting payments, an increase in the number of delayed
payments in the portfolio past the average credit period, as well
as observable changes in national or local economic conditions
that correlate with default on receivables.
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. Changes
in the carrying amount of the allowance account are recognised
in profit or loss. 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 to profit 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.
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）
應收賬款項等被評估為非個別減
值的若干金融資產類別，另外按
整體基準進行減值評估。應收款
項組合的客觀減值證據可包括本
局的過往收款經驗、組合內延遲
還款至超逾信貸期的宗數增加，
以及與應收款項逾期有關的全國
或地方經濟狀況明顯改變。
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。