Annual Report 2013-14
年報
85
財務報表附註
（續）
Notes to the Financial Statements
(continued)
2.
主要會計政策
（續）
Significant accounting policies
(continued)
2.3
金融資產及金融負債
（續）
Financial assets and financial liabilities
(continued)
2.3.3
註銷確認
Derecognition
當從金融資產收取現金流量的合約權屆滿時，或已轉讓該金融資產及其絕大部分風險和回報
的擁有權，該金融資產會被註銷確認。
A financial asset is derecognised when the contractual rights to receive the cash flows from
the financial asset expire, or where the financial asset together with substantially all the risks
and rewards of ownership have been transferred.
當合約指明的債務被解除、取消或到期時，該金融負債會被註銷確認。
A financial liability is derecognised when the obligation specified in the contract is discharged
or cancelled, or when it expires.
2.3.4
金融資產減值
Impairment of financial assets
貸出款項及應收帳款、持至期滿的證券的帳面值會在每個報告期結束日作出評估，以確定是
否有客觀的減值證據。貸出款項及應收帳款以及持至期滿的證券若存在減值證據，虧損會以
該資產的帳面值與按其原本的實際利率用折現方式計算其預期未來現金流量的現值之間的差
額，在全面收益表內確認。如其後減值虧損降低，並證實與在確認減值虧損後出現的事件相
關，則該減值虧損會在全面收益表內回撥。
The carrying amount of loans and receivables and held-to-maturity securities are reviewed at
the end of each reporting period to determine whether there is objective evidence of
impairment. If any impairment evidence exists, a loss is recognised in the statement of
comprehensive income as the difference between the asset’s carrying amount and the
present value of estimated future cash flows discounted at the asset’s original effective
interest rate. If in a subsequent period, the amount of such impairment loss decreases and
the decrease can be linked objectively to an event occurring after the impairment loss was
recognised, the impairment loss is reversed through the statement of comprehensive income.
