香港證券及投資學會年報2024

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） 2 Material 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) The Group recognised the development and enhancement of the Advanced Learning Platform (“ALP”) Project which is fully funded by a grant from the SFC as intangible assets. Grants that compensate the group for the cost of intangible assets are deducted from the carrying amount of intangible assets (see note 2(p)). 2 主要會計政策 （續） (h) 按攤余成本計量的金融資產 按金、預付款和其他應收款，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） 本集團將由證監會撥款全額資助的 先進學習平台項目模塊和系統的開 發和改善確認為無形資產。用於補 償本集團無形資產成本的補助從無 形資產的賬面金額中扣除（參閱附 註 2(p) ）。 HKSI Institute Annual Report 2024 72