Page 87 - EdUHK Annual Report 2016-2017

1 Signi cant accounting policies (Continued)
1.7 Impairment of assets (Continued)
(b) Impairment of other assets (Continued)
- Recognition of impairment losses
An impairment loss is recognised in the statement of comprehensive income if the carrying amount of an asset, or the cash-generating unit to which
it belongs, exceeds its recoverable amount. Impairment losses recognised in respect of cash- generating units are allocated rst to reduce the carrying amount of any goodwill allocated to the cash-generating unit (or group of units) and then, to reduce the carrying amount of the other assets in the unit (or group of units) on a pro rata basis, except that the carrying value of an asset will not be reduced below its individual fair value less costs of disposal (if measurable) or value in use (if determinable).
- Reversals of impairment losses
An impairment loss is reversed if there has been a favourable change in the estimates used to determine the recoverable amount. A reversal of impairment loss is limited to the asset’s carrying amount that would have been determined had no impairment loss been recognised in prior years. Reversals of impairment losses are credited to the statement of comprehensive income in the year in which the reversals are recognised.
1.8 Financial assets
The Group classi es its nancial assets in the following categories: nancial assets at fair value through pro t or loss, receivables
and held-to-maturity nancial assets. The classi cation depends on the purpose for which the nancial assets were acquired. Management determines the classi cation of its nancial assets at the initial recognition and re-evaluates this designation at the end of each reporting period.
Regular purchases and sales of nancial assets are recognised on the trade-date - the date on which the Group commits to purchase or sell the asset. Financial assets are initially recognised at fair value plus transaction costs for all nancial assets not carried
at fair value through pro t or loss. Financial assets carried at fair value through pro t or loss are initially recognised at fair value, and transaction costs are expensed in the statement of comprehensive income. Financial assets are derecognised when the rights to receive cash ows from the nancial assets have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership.
1
1.7
主要會計政策概要 (續)
資產減值 (續)
(乙) 其他資產的減值 (續) - 確認減值虧損
1.8
當資產或所屬現金產出單元的賬 面金額高於其可收回金額時，減值 虧損便會在全面收益表中確認。 就現金產出單元確認的減值虧損 會作出分配，首先減少已分配至該 現金產出單元(或該組單元)的任何 商譽的賬面金額，然後按比例減少 該單元(或該組單元)內其它資產的 賬面金額;但資產的賬面值不得減 少至低於其個別公允價值減去處 置成本後所得的金額(如可計量)或 其使用價值(如能釐定)。
- 轉回減值虧損
如果用以確定可收回金額的估計 數額出現正面的變化，有關的減值 虧損便會轉回。所轉回的減值虧 損以在過往年度內並沒有確認任 何減值虧損的情況下而確定的資 產賬面金額為限。所轉回的減值 虧損在確認轉回的年度內計入全 面收益表中。
金融資產
本集團將其金融資產分類如下:按公允價值計 入損益的金融資產、應收款和持有至到期日金 融資產。分類方式視乎購入金融資產之目的而 釐定。管理層在初步確認時釐定其金融資產的 分類，並於每個結算日重新評估此等分類。
金融資產的定期購入及出售在交易日確認- 交易日指本集團承諾購入或出售該資產之日。 對於並非按公允價值列賬及透過收益表處理的 所有金融資產，投資初步會按公允價值加交易 成本確認。按公允價值計入損益的金融資產初 步按公允價值確認，而交易成本則在全面收益 表中支銷。當從投資收取現金流量的權利經已 到期或經已轉讓，而本集團已將擁有權的所有 風險和回報實際轉讓時，該等金融資產會立即 被停止確認。
Notes to the Financial Statements
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)
財務報表附註
香港教育大學 2016-2017 年報 /
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