HKSI Institute AR2021

79 香港證券及投資學會 二零二一年年報 2 Significant accounting policies (continued) (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. (i) Intangible assets (other than goodwill) Expenditure on research activities is recognised as an expense in the period in which it is incurred. Expenditure on development activities is capitalised if the product or process is technically and commercially feasible and the Group has sufficient resources and the intention to complete development. The expenditure capitalised includes the costs of materials, direct labour, and an appropriate proportion of overheads and borrowing costs, where applicable. Capitalised development costs are stated at cost less accumulated amortisation and impairment losses (see note 2(j)). Other development expenditure is recognised as an expense in the period in which it is incurred. Other intangible assets that are acquired by the Group are stated at cost less accumulated amortisation (where the estimated useful life is finite) and impairment losses (see note 2(j)). 2 主要會計政策 （續） (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。 (i) 無形資產（商譽除外） 研究活動的費用在其產生的期間內 確認為支出。如果某項產品或程 式在技術和商業上可行，而且本集 團有充足的資源和意向完成開發工 作，開發活動的費用便會予以資本 化。資本化費用包括材料成本、直 接人工，以及適當比例的間接費用 和在適當情況下的借貸成本。資本 化開發成本按成本減去累計攤銷和 減值虧損（參閱附註 2(j) ）後列賬。 其他開發費用則在其產生的期間內 確認為支出。 本集團購入的其他無形資產按成本 減去累計攤銷（適用於預計可用而 有既定的期限）和減值虧損（參閱附 註 2(j) ）後入賬。