Page 146 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報
P. 146
AUDITED FINANCIAL STATEMENTS 已審核財務報表
Notes to the Financial Statements
財務報表附註
2.4 Summary of significant accounting policies 2.4 主要會計政策概要ᚃ
(continued)
Impairment of non-financial assets 非財務資產減࠽
Where an indication of impairment exists, or when annual ࡊϞ༦ᜑͪ̈ତಯ࠽אࠅӋఱ༟ପ
impairment testing for an asset is required (other than financial ආБϋܓಯ࠽༊ৌਕ༟ପৰ̮d
assets), the asset’s recoverable amount is estimated. An asset’s ۆึПࠇ༈༟ପ̙ٙϗΫږᕘf༟ପ
recoverable amount is the higher of the asset’s or cash-generating ̙ٙϗΫږᕘܲ༟ପאତږପ͛ఊЗ
unit’s value in use and its fair value less costs of disposal, and is ٙԴ͜ᄆ࠽ʿՉʮʪ࠽ಯ̈ਯϓ͉˸
determined for an individual asset, unless the asset does not generate ༰৷٫މdԨఱࡈй༟ପϾᔾ֛d
cash inflows that are largely independent of those from other assets ৰڢϞᗫ༟ପԨೌପ͛ίხɽܓɪ
or groups of assets, in which case the recoverable amount is ዹͭՉ˼༟ପא༟ପଡ଼йٙତږݴ
determined for the cash-generating unit to which the asset belongs. ɝdίϤઋرɨ̙ϗΫږᕘఱ༟ପה
᙮ٙତږପ͛ఊЗϾᔾ֛f
An impairment loss is recognised only if the carrying amount of an ಯ࠽ᑦฦස༟ପሪࠦ࠽൴̈Չ̙ϗ
asset exceeds its recoverable amount. In assessing value in use, the Ϋږᕘࣛʚ˸ᆽႩf൙ПԴ͜ᄆ࠽
estimated future cash flows are discounted to their present value ࣛdПࠇ˚ܝତږݴඎ̙ܲˀ݈ତࣛ
using a discount rate that reflects current market assessments of the ̹ఙ൙П࿆ٙࣛග࠽ʿ༟ପत֛ࠬ
time value of money and the risks specific to the asset. An ᎈٙұତଟұಯЇତ࠽fಯ࠽ᑦฦɗ
impairment loss is charged to the comprehensive income in the ପ͛ಂගࠇɝΌࠦϗूʫၾʊಯ࠽
period in which it arises in those expense categories consistent with ༟ପ̌ঐɓߧʘක˕ධͦʫf
the function of the impaired asset.
An assessment is made at the end of each reporting period as to జѓಂ͋ึ൙֛݊щϞ༦ᜑͪ
whether there is an indication that previously recognised impairment ʘۃʊᆽႩٙಯ࠽ᑦฦʔΎπίאಯ
losses may no longer exist or may have decreased. If such an ˇfࡊ̈ତ༈༦dۆึПࠇ̙ϗΫ
indication exists, the recoverable amount is estimated. A previously ږᕘfཀֻᆽႩٙ༟ପਠᚑৰ̮ಯ
recognised impairment loss of an asset other than goodwill is ࠽ᑦฦසί͜˸ᔾ֛༈ධ༟ପ̙ϗΫ
reversed only if there has been a change in the estimates used to ږᕘٙПࠇҷᜊࣛᅡΫdઓᅡΫܝٙ
determine the recoverable amount of that asset, but not to an ᅰᕘʔ৷ணཀֻϋܓԨೌఱ༟
amount higher than the carrying amount that would have been ପᆽႩಯ࠽ᑦฦϾᏐϞٙሪࠦ࠽ϔ
determined (net of any depreciation/amortisation) had no ৰұᔚŊᛅቖܝfಯ࠽ᑦฦٙᅡΫ
impairment loss been recognised for the asset in prior years. A ପ͛ಂගࠇɝΌࠦϗूf
reversal of such an impairment loss is credited to the comprehensive
income in the period in which it arises.
144 Hong Kong Housing Society Annual Report 2017/18
