FDRC 2018 Annual Report

Notes to the Financial Statements 財務報表附註 (Expressed in Hong Kong dollars) （以港幣列示） Financial Dispute Resolution Centre 金融糾紛調解中心 52 2. SIGNIFICANT ACCOUNTING POLICIES (continued) (f) Deposits, prepayments and other receivables Deposits, prepayments and other receivables are initially recognized at fair value and thereafter stated at amortised cost using the effective interest method, less loss allowance, except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less loss allowance. Deposits, prepayment and other receivables are stated at amortised cost using the effective interest method less allowance for credit losses as determined below: (A) Policy applicable from 1 January 2018 The loss allowance is measured at an amount equal to lifetime expected credit losses (“ECLs”), which are those losses that are expected to occur over the expected life of the receivables. The loss allowance is estimated using a provision matrix based on the Company’s historical credit loss experience, adjusted for factors that are specific to the debtors and an assessment of both the current and forecast general economic conditions at the reporting date. ECLs are remeasured at each reporting date with any changes recognised as an impairment gain or loss in profit or loss. The Company recognises an impairment gain or loss with a corresponding adjustment to the carrying amount of other receivables through a loss allowance account. The gross carrying amount of deposits, prepayments and other receivables is written off (either partially or in full) to the extent that there is no realistic prospect of recovery. This is generally the case when the Company determines that the debtor does not have assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off. 2. 主要會計政策 （ 續 ） (f) 按金、預付款和其他應收款 按金、預付款和其他應收款按公允價值進行初始 確認，其後以實際利率法按攤銷成本減去損失準 備後所得數額入賬；但其折現影響並不重大則除 外。在此情況下，應收款會按成本減去損失準備 後所得數額入賬。 按金、預付款和其他應收款以實際利率法按攤銷 成本減去按以下方式確認的信用損失的損失準備 後所得數額入賬。 (A) 自二零一八年一月一日起適用的政策 本公司按照相當於整個存續期內預期信用損失的 金額（ 即預期將於應收賬款的預計存續期內發生 的損失 ）計量損失準備。本公司基於歷史信用損 失經驗、使用準備矩陣計算損失準備，相關歷史 經驗根據資報告日借款人的特定因素、以及對當 前狀況和未來經濟狀況預測的評估進行調整。本 公司在每個報告日重新計量預期信用損失，由此 形成的損失準備的增加或轉回金額，應當作為減 值損失或利得計入當期損益。對於其他應收款， 本公司通過損失準備抵減該項其他應收款在財務 狀況表中列示的帳面價值。 如果本公司不再合理預期按金、預付款和其他應 收款的合約現金流量能夠全部或部分收回，則直 接減記按金、預付款和其他應收款的帳面餘額。 這種情況通常發生在本公司確定債務人沒有資產 或收入來源可產生足夠的現金流量以償還將被減 記的金額。