Annual Report 2008

Annual Report 2008 年報 99 3. 主要會計政策（續） 金融工具（續） 金融資產（續） 金融資產減值（續） 評定為不會單獨減值之貿易應收款項，會於 其後共同評估有否減值。應收款項組合出現 減值之客觀證據包括本集團過往收款紀錄、 於平均信貸期 90 天後逾期還款次數增加以及 國家或地區經濟狀況明顯轉變導致拖欠應收 款項。 當有客觀證據證明按攤銷成本列賬之金融資 產已減值時，減值虧損於損益中確認，並按 資產賬面值與按原實際利率貼現之估計日後 現金流量現值之差額計算。 就按成本列賬的金融資產而言，減值虧損金 額按資產賬面值與按當時同類金融資產的市 場回報率貼現之估計日後現金流量現值之差 額計算。此減值虧損在以後期間不能轉回。 與所有金融資產有關之減值虧損會直接於金 融資產之賬面值中作出扣減，惟賬面值會 透過使用撥備賬作出扣減之貿易應收款項除 外。撥備賬之賬面值變動會於損益中確認。 當貿易應收款項被視為不可收回時，則於撥 備賬內撇銷。其後收回的過往已撇銷款項於 損益中扣除。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial assets (Continued) Impairment of financial assets (Continued) For trade receivables that are assessed not to be impaired individually are subsequently assessed for impairment on a collective basis. Objective evidence of impairment for a portfolio of receivables could include the Group’s past experience of collecting payments, an increase in the number of delayed payments in the portfolio past the average credit period of 90 days, observable changes in national or local economic conditions that correlate with default on receivables. For financial assets carried at amortised cost, an impairment loss is recognised in profit or loss when there is objective evidence that the asset is impaired, and is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at the original effective interest rate. For financial assets carried at cost, the amount of the impairment loss is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at the current market rate of return for a similar financial asset. Such impairment loss will not be reversed in subsequent periods. The carrying amount of the financial asset is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying amount is reduced through the use of an allowance account. Changes in the carrying amount of the allowance account are recognised in profit or loss. When a trade receivable is considered uncollectible, it is written off against the allowance account. Subsequent recoveries of amounts previously written off are credited to profit or loss.