現金及等同現金 Cash and cash equivalents

24.11 應付賬款及應計費用及遞延收益 24.11

24.12 撥備 24.12 Provisions

Accounts receivable are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for impairment of receivables is established when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of receivables. The amount of the provision is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the effective interest rate. Accounts receivable in the consolidated balance sheet are stated net of such provision.

Provisions are recognised when the Group has a present obligation as a result of a past event, and it is probable that the Group will be required to settle that obligation. Provisions are measured at management's best estimate of the expenditure required to settle the obligation at the balance sheet date, and are discounted to present value where the effect is material.

Accounts receivable

Accounts payable and accruals and deferred income are initially measured at fair value, and are subsequently measured at amortised cost, using the effective interest rate method.

集團因過往事件招致現行責任，可能需

Inventories held for resale in respect of self-financing operations are valued at the lower of cost and net realisable value. Cost is calculated using the weighted average method.

Cash and cash equivalents comprise cash on hand and deposits available on demand with an original maturity of three months or less.

應付賬款及應計費用及遞延收益初步按 公平值計算，日後按使用實際利率法計 算的已攤銷成本列賬。

Accounts payable and accruals and deferred income

24. ^{主要會計政策(續)} 24. PRINCIPAL ACCOUNTING POLICIES (Cont'd)

24.13 ^減值 24.13 Impairment

24.14 資本儲備 24.14 Capital Reserves

 

 

Paragraphs 24.15(a1)(iii) or 24.15(b1) for items funded through Deferred Income Account.

Paragraphs 24.15(a2) or 24.15(b2) for items funded by unspent income retained in reserves.

以滾存於儲備結餘之未使用收入 購 置 的 項 目 ， 按 附 註 24.15(a2) 或 24.15(b2)。

Capital Reserves, representing the funding for property, plant and equipment as well as computer software, are accounted for according to the accounting policies as stated in:

倘若所作出的減值虧損於其後撥回，資 產的賬面值會調高至重估的可收回金額

，惟調高後之可收回金額不可多於資產 於以前年度未有減值虧損的賬面值。所 回撥的減值虧損會即時確認為收入。

資本儲備(反映物業、機器及設備及電腦 軟件之資金)乃根據以下所述之會計政策 而記賬：

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

在每年結算日，集團會審查資產的賬面 值 ， 確 定 資 產 有 沒 有 出 現 減 值 虧 損 跡 象。若估計資產的可收回金額較賬面值 為 低 ， 則 須 將 賬 面 值 調 低 至 可 收 回 金 額。而所產生的減值虧損會即時確認在 綜合全面收益表。

At each balance sheet date, the Group reviews the carrying amounts of its assets to determine whether there is any indication that those assets have suffered an impairment loss. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised in the consolidated statement of comprehensive income immediately.

經遞延收益賬資金購置的項目，

按附註24.15(a1)(iii)或24.15(b1)。

24. ^{主要會計政策(續)} 24. PRINCIPAL ACCOUNTING POLICIES (Cont'd)

24.15 ^收入確認 24.15 Recognition of Income

(a) ^{政府資助及撥款} (a) Government subventions and grants

(a1) ^{非配對撥款} (a1) Other than Matching Grants

(i) (i)

(ii) (ii)

(iii) 用作資本開支的資助及撥款： (iii)

 

 

Amounts incurred in relation to capital expenditure on related property, plant and equipment as well as computer software are transferred to the Capital Reserves.

Subsequently, each year, amounts equivalent to the depreciation charges of the related property, plant and equipment, amortisation charges of the computer software and any net gain on disposed items are transferred from the Capital Reserves to the consolidated statement of comprehensive income.

in respect of subventions and grants intended for capital expenditure:

運 用 於 有關 物業 、機 器及 設 備 及 電腦 軟件 之資 本性 開 支 的 款項 會轉 至資 本儲 備賬內。

The amounts are initially credited to the Deferred Income Account when received or receivable.

Amounts are then transferred from the Deferred Income Account in the following manner:

隨後，等同有關物業、機器

in respect of subventions and grants intended for other expenditure: amounts equivalent to the expenditure incurred during the year are transferred to the consolidated statement of comprehensive income.

in respect of the recurrent block grant: all grants, other than those intended for capital expenditure, received in respect of the year are transferred to the consolidated statement of comprehensive income. In the event that the accumulated surpluses from block grants exceeded the maximum limit permitted by UGC, the transfer to the consolidated statement of comprehensive income will be reduced by any amount refundable to the government.

24. ^{主要會計政策(續)} 24. PRINCIPAL ACCOUNTING POLICIES (Cont'd)