2.6 金融資產
2.6.a 分類 (96頁)
本集團將證券投資的金融資產劃分為：持有至到期證券、通過損益表反映公允價值變動的金融資產和可供出售的證券。本集團以金融資產購入的目的為分類標準，在 金融資產購入時確認其分類。非證券投資的金融資產包括貸款和應收賬款，是具有固定或可確定支付金額且沒有在活躍市場中報價的非衍生金融資產，且不是為了在 短期內出售或可供出售的金融資產。貸款及應收賬款主要由定期存款、保單質押貸款、買入返售證券和應收投資收益組成，在資產負債表中分項列示。
(i) 持有至到期證券
持有至到期證券是具有固定或可確定支付金額的非衍生金融資產，且本集團有意圖並有能力將其持有至到期的債權型證券。
(i) Held-to-maturity securities
Held-to-maturity securities are non-derivative financial assets with fixed or determinable payments and debt securities that the Group has the positive intention and ability to hold to maturity.
(ii) 通過損益表反映公允價值變動的金融資產
該類別包含兩種情況，即為交易而持有的金融資產，和在購入時即被確認為通過損益表反映公允價值變動的金融資產。為交易而持有的金融資產主要是為了在短期內出售，或在具短期獲利目的投資組合中。另一種金融資產在購入時由本集團指定為通過損益表反映其公允價值變動。本集團未持有任何在購入時即被確認為通過損益表反映公允價值變動的金融資產。
(ii) Financial assets at fair value through income This category has two sub-categories: financial assets held for trading and those designated at fair value through income at inception. A financial asset is classified as held for trading at inception if acquired principally for the purpose of selling in the short term or if it forms part of a portfolio of financial assets in which there is evidence of short term profit-taking. Any other additional financial assets may be designated at fair value through income at inception by the Group. The Group presently has no financial assets designated at fair value through income at inception.
(iii) 可供出售的證券
可供出售證券屬於非衍生金融資產，指最初被指定為這一類別或者沒有被分到其他類別的金融資產。
(iii) Available-for-sale securities Available-for-sale securities are non-derivative financial assets that are either designated in this category or not classified in either of the other categories.
98頁
2.6.f 除通過損益表反映公允價值變動金融資產外的金融資產減值
如果除通過損益表反映公允價值變動金融資產外的金融資產其公允價值的下降是由於非臨時性減值準備的影響，則需計提減值準備。本集團評估金融資產是否存在非臨時性減值基於但並不僅限於下列幾項因素：
(1) 公允價值下降的幅度和持續的時間；
(1) the extent and the duration of the decline;
(2) 發行機構的財務狀況和近期發展前景；
(2) the financial condition of and near-term prospects of the issuer;and
(3) 本集團持有發生減值金融資產足夠期限從而使其減值消失的能力及意願。如果某項金融資產的公允價值的下降被認定為非臨時性減值，該金融資產的賬面成本將調減至可變現淨值，該項減值計入已實現金融資產收益╱（虧損）淨額科目中，在當期損益表中確認。若債權型投資在損益表中確認的減值準備在日後由於客觀情況的改變使得其公允價值有所上升，則該計提的減值準備可以通過計入損益的方式予以轉回。
(3) the Group’s ability and intent to hold the investment for a period of time to allow for a recovery of value. When the decline in value is considered other than temporary, relevant financial assets are written down to their net realised value and the charge is recorded in “Net realised gains/(losses) on financial assets” in the period the impairment is recognised. The impairment loss is reversed through the income statement if in a subsequent period the fair value of a debt security increases and the increase can be objectively related to an event occurring after the impairment loss was recognised through income statement.
中：
http://main.ednews.hk/listedco/listconews/sehk/20070430/2628/CWF123.pdf
英：
http://main.ednews.hk/listedco/listconews/sehk/20070430/2628/EWF123.pdf
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