Page 57 - 香港旅遊業議會（2017-2018年度報告）

或有資產指來自過往事件的可能資產，該等資產存在與
否，只會在議會不能完全控制的一宗或多宗不確定的未
來事件出現或不出現的情況下，才被確認。或有資產不
予確認，但於可能收到經濟利益時在財務報表附註中披
露。若將收到的經濟利益幾乎肯定，將確認為資產。
g. 流動資產及負債
流動資產預期在申報期結束的十二個月內或議會日常營
運週期中變現。流動負債預期在申報期結束的十二個月
內或議會日常營運週期中清付。
h. 退休成本
議會根據《強制性公積金計劃條例》的規定，提供兩個
定額供款退休福利計劃給部份僱員。計劃供款以合資格
僱員薪金的某個百分比計算，並於按照有關計劃的規定
付出時計入損益及其他綜合收入表。有關計劃的資產由
獨立於議會資產運作的基金持有。在強制性公積金退休
福利計劃下，議會的僱主供款與僱員供款的金額相同。
i. 營運租賃
凡資產擁有權的絕大部份風險與回報仍屬於出租人的租
賃，即為營運租賃。按營運租賃支付的租金，於租賃期
內在損益及其他綜合收入表內以直線法列為支出。
j. 金融工具
金融資產
議會的金融資產分為貸款與應收款項。貸款與應收款項
指並非於交投活躍的市場內報價而具有固定或可確定付
款的非衍生金融資產。於初步確認後的申報期結束時，
貸款與應收款項(包括應收賬款)使用實際利率法按攤銷
成本扣除任何已確定減值虧損列賬。減值虧損在有客
觀證據顯示資產已減值時於損益及其他綜合收入表內
確認，並按該項資產賬面值及以原有實際利率折現所得
估計未來現金流量現值兩者間的差額計算。當減值確認
後出現的一項事件可客觀地關連於資產的可收回款項增
加，則減值虧損可於其後期間撥回，但減值撥回日期的
資產賬面值，不得超出該項資產原本未確認減值的經攤
銷成本。
A contingent asset is a possible asset that arises from past events
and whose existence will only be confirmed by the occurrence or
non-occurrence of one or more uncertain events not wholly within
the control of the Council. A contingent asset is not recognised but
is disclosed in the notes to the financial statements when an inflow
of economic benefits is probable. When inflow is virtually certain, an
asset is recognised.
g. Current assets and liabilities
Current assets are expected to be realised within 12 months of the
end of the reporting period or in the normal course of the Council’s
operating cycle. Current liabilities are expected to be settled within 12
months of the end of the reporting period or in the normal course of
the Council’s operating cycle.
h. Pension costs
The Council operates two defined contribution retirement benefits
schemes under the Mandatory Provident Fund Schemes Ordinance
for certain employees. Contributions are made based on a
percentage of the eligible employees’ salaries and are charged to the
statement of profit or loss and other comprehensive income as they
become payable in accordance with the rules of the schemes. The
assets of the schemes are held separately from those of the Council
in independently administered funds. With respect to the Mandatory
Provident Fund retirement benefits scheme, the Council’s employer
contributions vest fully with the employees when contributed into the
scheme.
i. Operating leases
Leases where substantially all the risks and rewards of ownership of
assets remain with the lessor are accounted for as operating leases.
Rentals payable under the operating leases are recognised as an
expense in the statement of profit or loss and other comprehensive
income on the straight-line basis over the lease terms.
j. Financial instruments
Financial assets
The Council’s financial assets are classified into loans and
receivables. Loans and receivables are non-derivative financial
assets with fixed or determinable payments that are not quoted in an
active market. At the end of the reporting period subsequent to initial
recognition, loans and receivables (including accounts receivables)
are carried at amortised cost using the effective interest rate
method, less any identified impairment losses. An impairment loss is
recognised in the statement of profit or loss and other comprehensive
income 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. Impairment losses
are reversed in subsequent periods when an increase in the asset’s
recoverable amount can be related objectively to an event occurring
after the impairment was recognised, subject to a restriction that the
carrying amount of the asset at the date the impairment is reversed
does not exceed what the amortised cost would have been had the
impairment not been recognised.
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