Annual Report 2007

Annual Report 2007 年報 87 3. Significant Accounting Policies (Continued) Financial instruments (Continued) Financial assets (Continued) Impairment of financial assets Financial assets other than those at fair value through profit or loss are assessed for indicators of impairment at each balance sheet date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the financial assets have been impacted. For an available-for-sale equity investment, a significant or prolonged decline in the fair value of that investment below its cost is considered to be objective evidence of impairment. For all other financial assets, objective evidence of impairment could include: • significant financial difficulty of the issuer or counterparty; or • default or delinquency in interest or principal payments; or • it becoming probable that the borrower will enter bankruptcy or financial re-organisation. For financial assets including trade receivables, assets that are assessed not to be impaired individually are subsequently assessed for impairment on a collective basis. Objective evidence of impairment for a portfolio of receivables could include the Group’s past experience of collecting payments, an increase in the number of delayed payments in the portfolio past the average credit period of 90 days, observable changes in national or local economic conditions that correlate with default on receivables. For financial assets carried at amortised cost, an impairment loss is recognised in profit or loss when there is objective evidence that the asset is impaired, and is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at the original effective interest rate. 3. 主要會計政策（續） 金融工具（續） 金融資產（續） 金融資產減值 金融資產（於損益以公平值列賬之金融資 產除外）於各結算日評定是否有減值跡 象。倘有客觀證據顯示金融資產之預期 未來現金流量受首次確認該金融資產後 發生之一項或多項事件影響時，則金融 資產會減值。 倘可供出售股權投資之公平值大幅或長 期下跌至低於成本，則視為出現減值的 客觀證據。 所有其他金融資產減值之客觀證據可包 括： ‧ 發行人或交易對手出現重大財政困 難；或 ‧ 拖欠利息或本金；或 ‧ 借款人可能破產或財務重組。 評定為不會單獨減值之貿易應收款項 等金融資產，會於其後共同評估有否減 值。應收款項組合出現減值之客觀證據 包括本集團過往收款紀錄、於平均信貸 期 90 天後逾期還款次數增加以及國家或 地區經濟狀況明顯轉變導致拖欠應收款 項。 當有客觀證據證明按攤銷成本列賬之金 融資產已減值時，減值虧損於損益中確 認，並按資產賬面值與按原實際利率貼 現之估計日後現金流量現值之差額計算。