20 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (e) Impairment of assets (continued) (iii) Impairment of other assets (continued) If any such indication exists, the asset’s recoverable amount is estimated. – Calculation of recoverable amount The recoverable amount of an asset is the greater of its fair value less costs of disposal and value-in-use. In assessing value-in-use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Where an asset does not generate cash inflows independently of those from other assets, the recoverable amount is determined for the smallest group of assets that generates cash flows independently (i.e. a cash-generating unit). – Recognition of impairment losses An impairment loss is recognised in the income and expenditure account 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 to reduce the carrying amount of the 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, 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 an 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 income and expenditure account in the year in which the reversals are recognised. (f ) Receivables Receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less allowance for impairment. (g) Accounts payable and accruals Accounts payable and accruals are initially recognised at fair value and subsequently stated at amortised cost using the effective interest method. 4. 重要會計政策概要（續） (e) 資產減值（續） (iii) 其他資產的減值（續） 如果出現任何這類跡象，便會估計資產的可收回數額。 – 計算可收回數額 資產的可收回數額是其淨銷售價與使用價值兩者 中的較高者。在評估使用價值時，預計未來現金 流量會按照能反映當時市場對貨幣時間價值和資 產特定風險的評估的稅前折現率，折現至其現 值。如果資產所產生的現金流入基本上並非獨立 於其他資產所產生的現金流入，則以能產生獨立 現金流的最小資產類別（即現金產生單元）來確 定可收回數額。 – 確認減值虧損 當資產或所屬現金產生單元的賬面金額高於其可 收回數額時，減值虧損便會在收支賬目中確認。 分配現金產生單元所確認的減值虧損時，是按 比例減少該單元（或該組單元）內資產的賬面金 額，但資產的賬面值不得減少至低於其個別公 允價值減去出售成本後所得的金額或其使用價值 （如能確定）。 – 轉回減值虧損 如果用以釐定可收回數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 虧損以在以往年度假若沒有確認任何減值虧損而 應已釐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收支賬目中。 (f ) 應收賬款 應收賬款按公允價值初始確認，其後按實際利率法計 算的攤銷成本減去減值準備入賬。 (g) 應付賬款及應計費用 應付賬款及應計費用按公允價值初始確認，其後採用 實際利率法按攤銷成本入賬。
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