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 34 主要會計政策－續 (l) 財務資產－續 (iii) 抵銷財務工具 當有法定可執行權力可抵銷已確認金 額，並有意圖按淨額基準結算或同時變 現資產和結算負債時，財務資產與負債 可互相抵銷，並在合併財務狀況表報告 其淨額。法定可執行權利必須不得依賴 未來事件而定，而在一般業務過程中以 及倘大學，其子公司或對手方一旦出現 違約、無償債能力或破產時，這也必須 具有約束力。 (iv) 財務資產減值 本機構於各報告期間結算日評估是否客 觀證據證明財務資產或財務資產組別出 現減值。財務資產或財務資產組別僅於 存在客觀證據證明因首次確認資產後發 生一宗或多宗事件導致出現減值（「損失 事項」），而該宗（或該等）損失事項對財 務資產或財務資產組別的估計未來現金 流量所構成影響可以合理估計時，有關 財務資產或財務資產組別方被視為減值 及出現減值虧損。 減值證據包括有顯示借款人或借款人組 別遭遇嚴重財政困難、逾期或拖欠償還 利息或本金；借款人有可能破產或進行 其他財務重組；及有可察覺的資料顯示 估計未來現金流有可計量的減少，如與 逾期還款相關連的還款情況改變或經濟 狀況。 本機構按前瞻基準評估與其按攤銷成本 列賬的債務工具相關之預期信貸虧損。 所應用之減值方法視乎信貸風險是否出 現大幅增加而定。 就應收賬項，本機構一般應用香港財務 報告準則第9號允許使用之簡化方法， 並於初始確認時確認應收貸款整個存續 期的預期信貸虧損。 按攤銷成本計量之財務資產（不包括應 收賬項）減值按十二個月預期信貸虧損 或全期預期信貸虧損計量，視乎初次確 認後信貸風險是否大幅增加而定。倘自 初次確認後應收款的信貸風險大幅增 加，則按全期預期信貸虧損計量減值。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (l) Financial Assets – Cont’d (iii) Offsetting financial instruments Financial assets and liabilities are offset and the net amount reported in the consolidated statement of financial position when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously. The legally enforceable right must not be contingent on future events and must be enforceable in the normal course of business and in the event of default, insolvency or bankruptcy of the University, its subsidiaries or the counterparty. (iv) Impairment of financial assets The Group assesses at the end of each reporting period whether there is objective evidence that a financial asset or group of financial assets is impaired. A financial asset or a group of financial assets is impaired and impairment losses are incurred only if there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset (a “loss event”) and that loss event (or events) has an impact on the estimated future cash flows of the financial asset or group of financial assets that can be reliably estimated. Evidence of impairment may include indications that the debtors or a group of debtors is experiencing significant financial difficulty, default or delinquency in interest or principal payments, the probability that they will enter bankruptcy or other financial reorganisation, and where observable data indicate that there is a measurable decrease in the estimated future cash flows, such as changes in arrears or economic conditions that correlate with defaults. The Group assesses on a forward looking basis the expected credit losses associated with its debt instruments carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For accounts receivable, the Group applies the simplified approach permitted by HKFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables. Impairment on financial assets measured at amortised cost other than accounts receivable is measured as either 12-month expected credit losses or lifetime expected credit losses, depending on whether there has been a significant increase in credit risk since initial recognition. If a significant increase in credit risk of a receivable has occurred since initial recognition, then impairment is measured as lifetime expected credit loss.
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