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

集團因過往事件招致現行責任，可能需 要償還債務。在此情況下，集團需要撥 備確認負債。撥備款額由管理層於結算 日對責任所需作出最適當估計。倘屬重 大影響，以貼現現值計算。

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 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.

自籌資金業務持作轉售之存貨按成本或 可變現淨值兩者較低者入賬。成本以加 權平均法計算。

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.

現金及等同現金包括存於銀行之手頭現 金及原到期日為三個月或以下之活期存 款。

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

Accounts payable and accruals and deferred income

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 are initially measured at fair value, and are subsequently measured at amortised cost, using the effective interest rate method.

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

24.13 減值 24.13 Impairment

24.14 遞延資本基金 24.14 Deferred Capital Funds

Deferred Capital Funds represent funds from subventions and grants or donations spent by the Group on the purchase of property, plant and equipment as well as intangible assets. These funds are recognised as income in the Consolidated Statement of Comprehensive Income to match against the depreciation charges of the related asset items over their estimated useful lives.

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.

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。

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.

遞延資本基金為本集團用於購置物業、

機器和設備以及無形資產之資助及撥款 或捐款款項。此資本基金於有關資產的 估計可使用年期內按每年折舊支出額入 賬於綜合全面收益表。

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

(b) ^捐款 (b)

指定用途之捐款按於報告期間內所產生 之開支確認為收入。

Donations received with a specific purpose are recognised as income to the extent of the related expenditure incurred during the reporting period.

Donations

無條件的現金捐款或等同現金之捐款或 其他投資工具捐贈於收取或應收取時確 認為收入。除非本集團能確立捐贈人有 法定義務實現所許下的承諾，否則未兌 現的承諾捐獻不會確認為收入。

Donations without conditions in cash or cash equivalents or other investment instruments are recognised as income when received or receivable.

Outstanding pledges are not recognised as income unless a legal obligation on the donor can be established by the Group.

當本集團能合理地確定將會收取到政府 之資助及撥款和可遵守其所附帶之條件 時，就會在綜合全面收益表確認入賬。

Government subventions and grants are recognised in the Consolidated Statement of Comprehensive Income when there is reasonable assurance that the Group will comply with the conditions attaching to them; and that the subventions and grants will be received.

用於資本性開支的資助及撥款最初會記 錄在遞延資本基金賬下，然後於有關資 產的估計可使用年期內按每年折舊支出 額入賬於綜合全面收益表。

Subvention and grants spent on capital expenditure are initially recorded as Deferred Capital Funds and recognised as income to match against the depreciation charges of the related asset items over their estimated useful lives.

有指定用途的撥款會按於報告期間內所 產生之開支確認為收入。

Grants earmarked for specific purposes are recognised as income to the extent of the related expenses are incurred during the reporting period.

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