For financial assets measured at amortised cost, if, in a subsequent period, the amount of impairment loss decreases and [...] equitynet.com.hk 就以攤銷成本列值之金融資產而言 ,倘 減值虧損款額於往後期間減少,而有關減少與確認減值虧 損後發生的事項有客觀關係,則過往確認之減值虧損將透過損益...
For financial assets designated to be measured at amortised cost, an entity must make an assessment at each reporting date whether there is evidence of possible impairment; if there is, then an impairment review should be performed. If impairment is identified, it is charged to profit or loss ...
. . . Gains from derecognition of financial assets measured at amortised cost . . . . . . . . . . . Exchange gain (loss expressed with "-") . . . Net exposure hedging benefits (loss expressed with "-") . . . . . . . . . . . . . . . . . Gain from change in fair ...
A financial asset is measured at amortised cost if: (i) the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and (ii) the contractual terms of the financial asset give rise on specified dates to cash flow...
Debt instruments: fair value through profit or loss (FVPL) Financial assets should be measured at FVPL unless they are measured at amortised cost or FVOCI. For example, an investment in debt instruments which is held for trading and therefore fails the business model test for amortised c...
1 Interest income includes $35,293m (2019: $45,708m) of interest recognised on financial assets measured at amortised cost and $5,614m (2019: $8,259m) of interest recognised on financial assets measured at fair value through other comprehensive income. 2 Interes...
gross DepoDseitpso-nsoitns fcourrrpernetmises and others OtheOr Athdervarencceeisv-anbolnescaunrrdenatdvances Breakup of financial assets measured at amortised cost Deposits for premises and others (Refer note 5) Unbilled receivables (Refer note 5) Other receivables and advances ((Refer note 5)...
Measurement of financial assets at amortised cost after recognizing asset impairment losses, if Sir evidence indicates that the value of financial assets has resumed, and objective and confirm matters that occurred after the loss, impairment losses recognized in the original to be turned and account ...
Financial assets held under resale agreements Loans and advances to customers Financial investments Financial assets measured at fair value through profit or loss Financial assets measured at amortised cost Financial assets measured at fair value through other comprehensive income Long-term equity investments...
other financialassetscarried at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the presentvalue ofestimated future cash flows, discounted atthefinancial asset’soriginal effective interest rate (i.e. the effective interest rate computed at in...