HKSI Institute AR2019

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 92 Hong Kong Securities and Investment Institute Annual Report 2019 2 Significant accounting policies (Continued) (h) Financial assets at amortised cost (Continued) (A) Po l i cy app l i cab l e f rom 1 Janua r y 2018 (Continued) The gross carrying amount of a financial asset is written off (either partially or in full) to the extent that there is no realistic prospect of recovery. This is generally the case when the Group determines that the debtor/counterparties does not have assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off. (B) Policy applicable prior to 1 January 2018 Impairment losses were recognised when there was objective evidence of impairment and were measured as the difference between the carrying amount of the financial asset and the estimated future cash flows, discounted at the asset’s original effective interest rate where the effect of discounting was material. Objective evidence of impairment included observable data that came to the attention of the Group about events that had an impact on the asset’s estimated future cash flows such as significant financial difficulty of the debtor. When the recovery of a financial assets was considered doubtful but not remote, associated impairment losses were recorded using an a l l owance accoun t . When t he Gr oup was satisfied that recovery was remote, the amount considered irrecoverable was written off against the gross carrying amount of those assets directly. Subsequent recoveries of amounts previously charged to the allowance account were reversed against the allowance account. Other changes in the allowance account and subsequent recoveries of amounts previously written off directly were recognised in profit or loss. 2 主要會計政策 （續） (h) 按攤余成本計量的金融資產 （續） (A) 自 2018 年 1 月 1 日起開始適 用的政策 （續） 金融資產的賬面總額在沒有 實際可收回的情況下予以 （全部或部分）核銷。這種情 況通常發生在本集團認為債 務人╱交易對手沒有資產或 收入來源可產生足夠的現金 流量以償還被核銷的金額。 (B) 在 2018 年 1 月 1 日前適用的 政策 減值虧損在出現客觀的減值 跡象時確認，并以金融資產 的賬面金額與以其初始實際 利率折現（如果折現會造成 重大的影響）的預計未來現 金流量之間的差額計量。減 值的客觀跡象包括本集團注 意到的會對資產的預計未來 現金流量產生影響的可觀察 數據，如債務人出現重大的 財務困難。 當按攤余成本列賬的金融資 產的可收回性視為可疑，但 不是可能性極低時，相關的 減值虧損會採用拔備賬來記 錄。當本集團被認為收回可 能性極低時，被視為無法收 回的金額直接與該等資產的 賬面總額抵消。其後收回早 前計入拔備賬的數額在拔備 賬轉回。拔備賬的其他變動 和其後收回早前直接沖銷的 數額已在損益中確認。