HKSI Institute AR2019

91 香港證券及投資學會 二零一九年年報 2 Significant accounting policies (Continued) (g) Operating lease charges Leases of assets under which the lessor has not transferred substantially all the risks and rewards of ownership are classified as operating leases. Where the Group has the use of assets held under operating leases, payments made under the leases are charged to the consolidated statement of profit or loss and other comprehensive income in equal instalments over the accounting periods covered by the lease term, except where an alternative basis is more representative of the pattern of benefits to be derived from the leased asset. Lease incentives received are recognised in the consolidated statement of profit or loss and other comprehensive income as an integral part of the aggregate net lease payments made. Contingent rentals are charged to the consolidated statement of profit or loss and other comprehensive income in the accounting period in which they are incurred. (h) Financial assets at amortised cost Deposits, prepayments and other receivables, cash and bank balances and time deposits are stated at amortised cost using the effective interest method, less allowance for impairment losses, if any, except where the effect of discounting would be immaterial. In such cases, the financial assets at amortised cost are stated at cost less allowance for impairment losses. (A) Policy applicable from 1 January 2018 The loss allowance is measured at an amount equal to lifetime expected credit loss (“ECL”), which are those losses that are expected to occur over the expected life of the financial assets. The loss allowance is estimated using appropriate proxies, adjusted for factors that are specific to the debtors and an assessment of both the current and forecast general economic conditions at the reporting date. ECL is remeasured at each reporting date with any changes recognised as an impairment gain or loss in profit or loss. The Group recognises an impairment gain or loss with a corresponding adjustment to the carrying amount of the financial assets through a loss allowance account. 2 主要會計政策 （續） (g) 經營租賃費用 出租人並未轉讓所有權的所有風 險及報酬的資產租賃，劃歸為經 營租賃。 如果本集團是以經營租賃獲得資 產的使用權，則根據租賃作出的 付款會在租賃期所涵蓋的會計期 間內，以等額在綜合損益及全面 收益表中列支；但如有其他基準 能更清楚地反映租賃資產所產生 的收益模式則除外。租賃所涉及 的激勵措施均在綜合損益及全面 收益表中確認為租賃淨付款總額 的組成部分。或有租金在其產生 的會計期間內在綜合損益及全面 收益表中列支。 (h) 按攤余成本計量的金融資產 按金、預付款及其他應收款，現 金及銀行結餘，以及定期存款採 用實際利率法以扣除減值虧損準 備（如有）後的攤余成本入賬；但 若其折現影響並不重大則除外。 在此情況下，按攤余成本計量的 金融資產則按成本減去減值虧損 準備後入賬。 (A) 自 2018 年 1 月 1 日起開始適 用的政策 虧損準備按等於整個存續期 的預期信貸虧損（即預計將 於金融資產的預期使用年 限內發生的虧損）的金額計 量。虧損準備是使用適當的 替代信息進行估計，并根據 債務人的特定因素以及對報 告日現況及一般經濟狀況預 測的評估進行調整。 預期信貸虧損於各報告日重 新計量，任何變化均在損益 中確認為減值收益或虧損。 本集團確認減值收益或虧損 并通過虧損準備賬調整金融 資產的賬面價值。