92
Financial Report
財務報告
92
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 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 investments, 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.
Financial liabilities and equity instruments
Debt and equity instruments issued by the Council are
classified as either financial liabilities or as equity in accordance
with the substance of the contractual arrangements and the
definitions of a financial liability and an equity instrument.
Equity instruments
An equity instrument is any contract that evidences a residual
interest in the assets of the Council after deducting all of
its liabilities. Equity instruments issued by the Council are
recognised at the proceeds received, net of direct issue costs.
Financial liabilities
The Council’s financial liabilities, including other payables are
subsequently measured at amortised cost, using the effective
interest method.
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。
金融負債及權益工具
本局發行的債務及權益工具乃根
據所訂立的合約安排的內容以及
金融負債及權益工具的定義而分
類為金融負債或權益。
權益工具
權益工具為證明於本局經扣除其
所有負債後的資產中所剩餘權益
的任何合約。本局發行的權益工
具按已收所得款項扣除直接發行
成本確認。
金融負債
本局的金融負債包括其他應付款
項，乃隨後按採用實際利率法計
算的已攤銷成本計量。