Page 184 - Hong Kong Housing Society Annual Report 2023/24

2.4 Material accounting policies (continued) 2.4 重大會計政策 （續）
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進
impairment testing for an asset is required (other than 行年度減值測試（財務資產除外），則會
financial assets), the asset’s recoverable amount is 估計該資產的可收回金額。資產的可收
estimated. An asset’s recoverable amount is the higher of 回金額按資產或現金產生單位的使用價
the asset’s or cash-generating unit’s value in use and its 值及其公允值減出售成本（以較高者為
fair value less costs of disposal, and is determined for an 準），並就個別資產而釐定，除非有關
individual asset, unless the asset does not generate cash 資產並無產生在頗大程度上獨立於其他
inflows that are largely independent of those from other 資產或資產組別的現金流入，在此情況
assets or group of assets, in which case the recoverable 下可收回金額就資產所屬的現金產生單
amount is determined for the cash-generating unit to which 位而釐定。凡可確定合理的分配和一致
the asset belongs. In testing a cash-generating unit for 的基礎上，企業資產被分配到個別的現
impairment, a portion of the carrying amount of a corporate 金產生單位，否則，企業資產在合理和
asset is allocated to an individual cash-generating unit if it 一致的分配基礎上被分配到最小一組的
can be allocated on a reasonable and consistent basis or, 現金產生單位。
otherwise, to the smallest group of cash-generating units.

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

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

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