物業管理業監管局周年報告2023-24

財務報告 Financial Report 年度回顧 Review of the Year 積極溝通聯繫 Active Communication 機構管治 Corporate Governance 115 Annual Report 2023-24 Property Management Services Authority 財務報表 Financial Statements 2. Material accounting policies (continued) (e) Loss allowances for expected credit losses The PMSA recognizes loss allowances for expected credit losses on financial assets at amortized cost. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. At the end of each reporting period, the PMSA measures the l oss a l l owance f or a f i nanc i a l instrument at an amount equal to the expected credit losses that result from all possible default events over the expected l i fe of that f inancial instrument (“l ifetime expected credit losses”) for accounts and other receivables if the credit risk on that financial instrument has increased significantly since initial recognition. If, at the end of the reporting period, the credit risk on a financial instrument (other than account and other receivables) has not increased significantly since initial recognition, the PMSA measures the loss allowance for that financial instrument at an amount equal to the portion of l i fetime expected credit losses that represents the expected credit losses that result from default events on that financial instrument that are possible within 12 months after the reporting period. The amount of expected credit losses or reversal to adjust the loss allowance at the end of the reporting period to the required amount is recognized as an impairment in statement of income and expenditure. 2. 重大會計政策（續） (e) 預計信貸虧損之虧損撥備 監管局就按攤銷成本列賬之金 融資產之預計信貸虧損確認虧 損撥備。預計信貸虧損為加權 平均信貸虧損，並以發生違約 風險之金額作為加權數值。 在各報告期末，倘金融工具之 信貸風險自初始確認以來大幅 增加，監管局按所有可能發生 違約事件之預計信貸虧損除以 應收賬款及其他應收款之金融 工具之預計年期（「預計信貸風 險年期」），從而計算金融工具 之虧損撥備。 如在報告期末，金融工具（應 收款及其他應收款除外）之信 貸風險自初始確認以來並無大 幅增加，則監管局會按全期預 期信貸虧損的部份，即報告期 後 12 個月內，因可能發生的違 約事件而預期產生的虧損，計 算金融工具之虧損撥備。 預期信貸虧損金額或為調整報 告期末虧損撥備至所需金額所 作撥回之金額會於收支結算表 確認減值。