Annual Report 2018

189 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 （續） 2.11 投資和其他金融資產 （續） (e) 截至二零一七年十二月三十一 日適用的會計政策 （續） (v) 減值（續） 對於貸款和應收款項類 別，虧損金額以資產賬 面價值與按金融資產原 實際利率折現的預計未 來現金流量（不包括尚未 發生的未來信貸虧損）現 值之間的差額計量。資 產賬面金額減少，虧損 金額在綜合損益表中確 認。 如果在隨後的期間內， 減值損失的金額減少， 並且客觀地與確認減值 後發生的事件有關（例 如債務人信用評級的提 高），則以前確認的減值 損失的撥回在綜合損益 表中確認。 2 Summary of significant accounting policies (continued) 2.11 Investments and other financial assets (continued) (e) Accounting policies applied until 31 December 2017 (continued) (v) Impairment (continued) For loans and receivables category, the amount of the loss is measured as the difference between the asset’s ca r r y i ng amoun t and t he p r e s en t value of estimated future cash flows (excluding future credit losses that have not been incurred) discounted at the financial asset’s original effective interest rate. The carrying amount of the asset is reduced and the amount of the loss is recognised in the consolidated statement of profit or loss. If, in a subsequent period, the amount o f t he impa i rmen t l oss dec r eases and t he de c r e a s e c an be r e l a t ed objectively to an event occurring after the impairment was recognised (such as an improvement in the debtor’s c r ed i t r a t i ng ) , t he r eve r sa l o f t he p r ev i ous l y r ecogn i sed impa i rmen t loss is recognised in the consolidated statement of profit or loss.