Annual Report 2012–13
年報
81
2.3.3
註銷確認
Derecognition
2.3.4
金融資產減值
Impairment of financial assets
財務報表附註
（續）
Notes to the Financial Statements
(continued)
2.
主要會計政策
（續）
Significant accounting policies
(continued)
2.3
金融資產及金融負債
（續）
Financial assets and financial
liabilities
(continued)
當從金融資產收取現金流量的合約權屆滿時，或已轉讓該金融資產及其絕大部分風險
和回報的擁有權，該金融資產會被註銷確認。
A financial asset is derecognised when the contractual rights to receive the cash flows from the
financial asset expire, or where the financial asset together with substantially all the risks and
rewards of ownership have been transferred.
當合約指明的債務被解除、取消或到期時，該金融負債會被註銷確認。
A financial liability is derecognised when the obligation specified in the contract is discharged or
cancelled, or when it expires.
貸出款項及應收帳款、持至期滿的證券的帳面值會在每個報告期結束日作出評估，以
確定是否有客觀的減值證據。貸出款項及應收帳款以及持至期滿的證券若存在減值證
據，虧損會以該資產的帳面值與按其原本的實際利率用折現方式計算其預期未來現金
流量的現值之間的差額，在全面收益表內確認。如其後減值虧損降低，並證實與在確認
減值虧損後出現的事件相關，則該減值虧損會在全面收益表內回撥。
The carrying amount of loans and receivables and held-to-maturity securities are reviewed at the
end of each reporting period to determine whether there is objective evidence of impairment. If
any impairment evidence exists, a loss is recognised in the statement of comprehensive income
as the difference between the asset’s carrying amount and the present value of estimated future
cash flows discounted at the asset’s original effective interest rate. If in a subsequent period, the
amount of such impairment loss decreases and the decrease can be linked objectively to an event
occurring after the impairment loss was recognised, the impairment loss is reversed through the
statement of comprehensive income.
