Page 140 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

138 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（續）

(continued)
Fair value measurement (continued) 公允值計量（續）
For assets and liabilities that are recognised in the financial 就按經常性於本財務報表確認的資產
statements on a recurring basis, the Housing Society determines 及負債而言，房屋協會透過於各報告
whether transfers have occurred between levels in the hierarchy by 期末重新評估分類（基於對公允值計
reassessing categorisation (based on the lowest level input that is 量整體而言屬重大的最低層輸入數據）
significant to the fair value measurement as a whole) at the end of 確定是否發生不同等級轉移。
each reporting period.

impairment of non-financial assets 非財務資產減值

Where an indication of impairment exists, or when annual 倘有跡象顯示出現減值或要求就資產
impairment testing for an asset is required (other than financial 進行年度減值測試（財務資產除外），
assets), the asset’s recoverable amount is estimated. An asset’s 則會估計該資產的可收回金額。資產
recoverable amount is the higher of the asset’s or cash-generating 的可收回金額按資產或現金產生單位
unit’s value in use and its fair value less costs of disposal, and is 的使用價值及其公允值減出售成本（以
determined for an individual asset, unless the asset does not generate 較高者為準），並就個別資產而釐定，
cash inflows that are largely independent of those from other assets 除非有關資產並無產生在頗大程度上
or group of assets, in which case the recoverable amount is 獨立於其他資產或資產組別的現金流
determined for the cash-generating unit to which the asset belongs. 入，在此情況下可收回金額就資產所
屬的現金產生單位而釐定。

An impairment loss is recognised only if the carrying amount of an 減值虧損僅於資產賬面值超出其可收
asset exceeds its recoverable amount. In assessing value in use, the 回金額時予以確認。於評估使用價值
estimated future cash flows are discounted to their present value 時，估計日後現金流量按可反映現時
using a pre-tax discount rate that reflects current market assessments 市場評估的貨幣時間值及資產特定風
of the time value of money and the risks specific to the asset. An 險的稅前折現率折減至現值。減值虧
impairment loss is charged to the comprehensive income in the 損乃於產生期間計入全面收益內與已
period in which it arises in those expense categories consistent with 減值資產功能一致之開支項目內。
the function of the impaired asset.

An assessment is made at the end of each reporting period as to 於各報告期末會評定是否有跡象顯示
whether there is an indication that previously recognised impairment 之前已確認的減值虧損不再存在或減
losses may no longer exist or may have decreased. If such an 少。倘出現該跡象，則會估計可收回
indication exists, the recoverable amount is estimated. A previously 金額。過往確認的資產（商譽除外）減
recognised impairment loss of an asset other than goodwill is 值虧損僅在用以釐定該項資產可收回
reversed only if there has been a change in the estimates used to 金額的估計改變時撥回，惟撥回後的
determine the recoverable amount of that asset, but not to an 數額不得高於假設過往年度並無就資
amount higher than the carrying amount that would have been 產確認減值虧損而應有的賬面值（扣
determined (net of any depreciation/amortisation) had no 除折舊╱攤銷後）。減值虧損的撥回
impairment loss been recognised for the asset in prior years. A 於產生期間計入全面收益。
reversal of such an impairment loss is credited to the comprehensive
income in the period in which it arises.

Hong Kong Housing Society Annual Report 2018/19