Page 86 - EdUHK Annual Report 2016-2017

THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學
(Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
1
1.7
Signi cant accounting policies (Continued)
Impairment of assets
(a) Impairment of nancial assets
The Group assesses at the end of each reporting period whether there is objective evidence that a nancial asset
or a group of nancial assets is impaired. If there is objective evidence of an impairment loss on receivables
or held-to-maturity nancial assets carried at amortised cost, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash ows (excluding future credit losses that have not been incurred) discounted at the nancial asset’s original effective interest rate. The amount of the loss is recognised in the statement of comprehensive income.
(b) Impairment of other assets
Internal and external sources of information are reviewed at the end of each reporting period to identify indications that property, plant and equipment and investments in subsidiaries in the University’s Statement of Financial Position may be impaired or an impairment loss previously recognised no longer exists or may have decreased. If any such indication exists, the asset’s recoverable amount is estimated.
- Calculation of recoverable amount
The recoverable amount of an asset is the greater of its fair value less costs of disposal and value
in use. In assessing value in use, the estimated future cash ows are discounted to their present value using a discount rate that re ects current market assessments of time value of money and the risks speci c to the asset. Where an asset does not generate cash in ows largely independent of those from other assets, the recoverable amount
is determined for the smallest group of assets that generates cash in ows independently (i.e. a cash- generating unit).
1 主要會計政策概要 (續)
1.7 資產減值
(甲) 金融資產的減值
本集團在每個結算日評估是否有客觀 證據證明某項金融資產或某組金融資 產經已減值。若有客觀證據證明按攤 銷成本記賬的應收款或持有至到期日 金融資產已產生減值虧損，則虧損金 額需按資產的賬面值與估計未來現金 流量(不包括未產生的未來信貸虧損) 按金融資產的原實際利率貼現的現值 兩者之差額計量。虧損數額在全面收 益表中支銷。
(乙) 其他資產的減值
本集團在每個結算日審閱內部和外來 的信息，以確定物業、機器及設備及在 教大財務狀況表列出附屬公司的投資 是否出現減值跡象，或是以往確認的 減值虧損已經不再存在或可能已經減 少。如果出現任何這類跡象，便會估計 資產的可收回金額。
- 計算可收回金額
資產的可收回金額是其公允價值 減去處置成本與使用價值兩者中 的較高者。在評估使用價值時，預 計未來現金流量會按照能反映當 時市場對貨幣時間價值和資產特 定風險的評估的折現率，折現至 其現值。如果資產所產生的現金 流入基本上並非獨立於其他資產 所產生的現金流入，則以能產生獨 立現金流入的最小資產類別(即現 金產出單元)來確定可收回金額。
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The Education University of Hong Kong Annual Report 2016-2017