Notes to the Consolidated Financial Statements 合併財務報表附註 2023 Financial Report 二零二三財務報告 32 主要會計政策－續 (k) 附屬公司、聯營公司、合營企業及非 財務資產之減值 使用壽命不確定的資產無需攤銷，但每年須 就減值進行測試。須作攤銷的資產當有事件 出現或情況改變顯示賬面值可能無法收回時 就減值進行檢討。減值虧損是賬面值大於可 收回值。可收回值是公平值減去銷售成本與 使用價值兩者較高之金額。於評估減值時， 資產按可分開辨認之現金流量（現金產出單 元）以最低層次組合。除商譽以外，已蒙受減 值的非財務資產在每個報告日期均就減值是 否可以撥回進行檢討。 當收到附屬公司、聯營公司或合營企業投資 的股利時，而股利超過附屬公司、聯營公司 或合營企業在股利宣佈期間的綜合收益，或 在單獨財務報表的投資賬面值超過被投資方 淨資產（包括商譽）在合併財務報表的賬面 值，則必須對有關投資進行減值測試。 (l) 財務資產 (i) 分類 本機構將其財務投資及其他財務資產分 類為其後通過損益表反映公平值變化的 財務資產或按攤銷成本計量。分類方式 視乎機構管理財務投資及其他財務資產 之業務模式及現金流量合約條款而定。 僅當本機構管理該等資產的業務模式發 生變動時，本機構方會重新分類債務投 資。 財務投資，按攤銷成本 倘若持有資產目的為收取合約現金流 量，而該等資產的現金流量僅為支付本 金及利息，則該等資產按攤銷成本計 量。該資產屬流動資產，但如果在報告 期間完結後超過十二個月才到期，則屬 非流動資產。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (k) Impairment of Investments in Subsidiaries, Associates, Joint Ventures and Non-Financial Assets Assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs of disposal and value in use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets other than goodwill that suffered impairment are reviewed for possible reversal of the impairment at each reporting date. Impairment testing of the investments in subsidiaries, associates or joint ventures is required upon receiving dividends from these investments if the dividend exceeds the total comprehensive income of the subsidiary, associates or joint ventures in the period the dividend is declared or if the carrying amount of the investment in the separate financial statements exceeds the carrying amount in the consolidated financial statements of the investee’s net assets including goodwill. (l) Financial Assets (i) Classification The Group classifies its financial investments and other financial assets either those to be measured subsequently at fair value through profit or loss, or those to be measured at amortised cost. The classification depends on the entity’s business model for managing the financial investments and other financial assets and the contractual terms of the cash flows. The Group reclassifies debt investments when and only when its business model for managing those assets changes. Financial assets at amortised cost Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost. They are included in current assets, except for maturities greater than 12 months after the end of reporting period. These are classified as non-current assets.
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