Annual Report 2019

ANNUAL REPORT 2019 年度報告 97 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 3. 主要會計政策 （續） 撥備 當本集團因過往事件而承擔現有責任（法律或 推定），而本集團可能須履行該項責任及可以可 靠地估計該項責任之金額時，則會確認撥備。 確認為撥備之金額是於報告期間結束日經計入 有關責任之風險及不明朗因素後，對償付現有 責任之所需代價之最佳估計。倘撥備使用償付 現有責任之估計現金流量計量，則其賬面值為 該等現金流量之現值（當其貨幣時間值的影響 屬重大）。 如果清償撥備所需流出的經濟利益之一部分或 全部預期會得到第三方補償，則應收款項只有 在補償金額基本確定能夠收到及應收款項能 夠可靠計量時，才確認為資產。 金融工具 當某集團實體成為工具合約條文之訂約方時， 財務資產及財務負債便會在綜合財務狀況表上 被確認。所有常規方式買賣的財務資產概於交 易日予以確認及取消確認。常規方式買賣乃指 遵循法規或市場慣例在約定時間內交付資產的 財務資產買賣。 財務資產及財務負債按公平值初步計量，惟客 戶合約產生的貿易應收款項除外，該等貿易應 收款項根據香港財務報告準則第 15 號進行初始 計量。首次確認時，收購或發行財務資產及財 務負債產生之直接交易成本將視乎情況加入或 扣除財務資產或財務負債之公平值。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Provisions Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material). When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably. Financial instruments Financial assets and financial liabilities are recognised in the consolidated statement of financial position when a group entity becomes a party to the contractual provisions of the instrument. All regular way purchases or sales of financial assets are recognised and derecognised on a trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the market place. Financial assets and financial liabilities are initially measured at fair value except for trade receivables arising from contracts with customer which are initially measured in accordance with HKFRS 15 “Revenue from Contracts with Customers”. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition.