HKSI Institute AR2025

2 Mater ial account ing pol icy informat ion (continued) (j) Impairment of non-financial assets (continued) – Reversals of impairment losses An impairment loss is reversed if there has been a favourable change in the estimates used to determine the recoverable amount. A reversal of an impairment loss is limited to the asset’s carrying amount that would have been determined had no impairment loss been recognised in prior years. Reversals of impairment losses are credit to profit or loss in the year in which the reversals are recognised. (k) Trade and other payables Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost unless the effect of discounting would be immaterial, in which case they are stated at cost. (l) Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other financial institutions, and short-term, highly liquid investments that are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value. Bank overdrafts that are repayable on demand and form an integral part of the Group’s cash management are also included as a component of cash and cash equivalents for the purpose of the consolidated cash flow statement. Cash and cash equivalents are assessed for ECLs in accordance with the accounting policies in note 2(h). 2 主要會計政策資料 （續） (j) 非金融資產的減值 （續） － 轉回減值虧損 如果用以釐定可收回數額的 估計數額出現了正面的變 化，有關的減值虧損便會轉 回。 所轉回的減值虧損以在以往 年度沒有確認任何減值虧損 而應已釐定的資產賬面金額 為限。所轉回的減值虧損在 確認轉回的年度內計入損益 中。 (k) 應付賬款和其他應付款 應收賬款和其他應收款按公允價值 初始確認，其後以實際利率法按攤 銷成本減去呆賬減值準備後所得數 額入賬；但若其折現影響並不重大 則除外。在此情況下，應收款會按 成本入賬。 (l) 現金和現金等價物 現金和現金等價物包括銀行存款和 現金、存放於銀行和其他金融機構 的活期存款，以及短期和高流動性 的投資。這些投資可以隨時換算為 已知的現金額、價值變動方面的風 險不大。就編製現金流量表而言， 現金和現金等價物也包括須於接獲 通知時償還，並構成本集團現金管 理一部分的銀行透支。本集團根據 附註 2(h) 所述會計政策估計現金及 現金等價物的預期信貸虧損。 69 香港證券及投資學會 二零二五年年報