2023年香港中華游樂會年報

37 Annual Report 2023 The carrying amount of the accounts receivables is reduced through the use of the receivable impairment charges account. Changes in the carrying amount of the receivable impairment charges account are recognised in surplus or deficit. The accounts receivable is written off against the receivable impairment charges account when the Club has no reasonable expectations of recovering the accounts receivables. If, in a subsequent period, the amount of ECLs decreases, the reversal would be adjusted to the receivable impairment charges account at the reporting date. The amount of any reversal is recognised in surplus or deficit. (i i) 金融資產與金融負債的核銷 Derecognition of financial assets and financial liabilities 當從金融資產收取現金流量的合約權利到期，或本會轉移金融資產並（i）實質上轉移該金融 資產擁有權的全部風險與回報；或（ii）沒有實質上轉移或保留該金融資產擁有權的全部風險與 回報，但亦沒有保留對該金融資產的控制權，則該金融資產便要核銷。 當金融負債被停止確認，即當債務被履行、撤銷或到期時，核銷該金融負債。 Financial assets are derecognised when the contractual rights to receive the cash flows of the financial assets expire; or where the Club transfers the financial assets and either (i) it has transferred substantially all the risks and rewards of ownership of the financial assets; or (ii) it has neither transferred nor retained substantially all the risks and rewards of ownership of the financial assets but has not retained control of the financial assets. Financial liabilities are derecognised when they are extinguished, i.e. when the obligation is discharged, cancelled or expired. (i) 非金融資產減值 Impairment of non-financial assets 每個報告期期末審查內部及外部資訊來源，以釐定是否出現資產減值的跡象，或以往確認的減值 款額是否不再存在或有所減少。如有任何此等跡象，則評估有關資產的可收回數額。資產的可收回 數額指其公平值減處置成本與使用價值兩者之較高者。倘資產的賬面值超逾其可收回數額，則減值 款額計入盈餘或虧絀。 倘釐定可收回數額的估計出現轉變而導致可收回數額上升，則撥回減值款額，惟撥回後所得減值款額， 不得超過假設過往年度並無確認減值費用的情況下資產的賬面值。撥回減值款額在確認撥回期間 計入盈餘或虧絀。 Internal and external sources of information are reviewed at the end of each reporting period to identify indications that assets may be impaired or an impairment charge previously recognised no longer exists or may have decreased. If any such indication exists, the asset’s recoverable amount is estimated. The recoverable amount of an asset is the higher of its fair value less costs of disposal and value in use. An impairment charge is recognised in surplus or deficit whenever the carrying amount of an asset exceeds its recoverable amount. An impairment charge is reversed if there has been a change in the estimates used to determine the recoverable amount and which results in an increase in the recoverable amount. A reversal of impairment charges is limited to the asset’s carrying amount that would have been determined had no impairment charge been recognised in prior periods. Reversals of impairment charges are credited to surplus or deficit in the period in which the reversals are recognised.