HKSI Institute AR2020

87 香港證券及投資學會 二零二零年年報 2 Significant accounting policies (Continued) (g) Leased assets (Continued) (B) Policy applicable prior to 1 April 2019 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. 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. 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. 2 主要會計政策 （續） (g) 租賃資產 （續） (B) 二零一九年四月一日之前適 用的政策 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) 按攤銷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撥備（如 有）後的攤銷成本入賬；但若其折 現影響並不重大則除外。在此情況 下，按攤銷成本計量的金融資產則 按成本減去減值虧損撥備後入賬。 虧損撥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。虧損撥備是使用適當的替 代信息進行估計，並根據債務人的 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 益或虧損並通過虧損撥備賬調整金 融資產的賬面價值。 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。