72

Notes to the Financial Statements
財務報告附註




1 ACTIVITIES AND CORPORATE 業務及公司附屬集團
AFFILIATION
The Bank, through its branches and subsidiaries, provides 本銀行透過其分行及附屬公司提供一系列銀行、
a range of banking, financial and related services. The 金融及相關服務。董事認為，本集團於二零零五
Directors consider the Group’s ultimate holding company 年十二月三十一日的最終控股公司為富邦金融控
at 31 December 2005 to be Fubon Financial Holding Co. 股股份有限公司。該公司於中華民國註冊成立，
Ltd. which is incorporated in the Republic of China and 為一家經營金融企業集團。
operates as a financial conglomerate.

2 SIGNIFICANT ACCOUNTING 主要會計政策
POLICIES
Fubon Bank (Hong Kong) Limited (the “Bank”) is a 富邦銀行（香港）有限公司 「本銀行」 為一間於香
（ ）
licensed bank incorporated and domiciled in Hong Kong 港註冊成立並以香港為基地之持牌銀行，註冊辦
and has its registered office at 38 Des Voeux Road 事處位於香港德輔道中38號。於截至二零零五年
Central, Hong Kong. The consolidated financial statements 十二月三十一日止年度之綜合財務報告包括本銀
for the year ended 31 December 2005 comprise those of 行及其附屬公司（合稱為「本集團」 之財務報告及
）
the Bank and its subsidiaries (together referred to as the 本集團於聯營公司之權益。
“Group”) and the Group’s interest in an associate.

(a) Statement of compliance (a) 遵守聲明

These financial statements have been prepared in 此等財務報告乃根據香港會計師公會 「香港
（
accordance with all applicable Hong Kong Financial 會計師公會」 頒佈的一切適用香港財務報告
）
Reporting Standards (“HKFRSs”, which collective 準則 「香港財務報告準則」
（ ，該統稱包括一
term includes all applicable individual Hong Kong 切適用的單獨的香港財務報告準則、香港會
Financial Repor ting Standards, Hong Kong 計準則 「香港會計準則」 、
（ ） 《會計實務準則》
Accounting Standards (“HKASs”), Statements of 及詮譯） 、香港普遍採納的會計準則及香港
Standard Accounting Practice and Interpretations) 《公司條例》的規定而編製。此等財務報告亦
issued by the Hong Kong Institute of Certified 遵守上市規則的適用披露規定及金管局頒佈
Public Accountants (“HKICPA”), accounting principles 的監管政策手冊內 本地註冊認可機構披露
「
generally accepted in Hong Kong and the 財務資料」 指引的建議而編製。本集團所採
requirements of the Hong Kong Companies 納的主要會計政策概要載於下文。
Ordinance. These financial statements also comply
with the applicable disclosure provisions of the
Listing Rules and the recommendations in the
Supervisory Policy Manual “Financial Disclosures by
Locally Incorporated Authorised Institutions” issued
by the HKMA. A summar y of the significant
accounting policies adopted by the Group is set out
below.




Fubon Bank 富邦銀行 Annual Report 年報 2005
 73

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(a) Statement of compliance (continued) (a) 遵守聲明（續）

The HKICPA has issued a number of new and 香港會計師公會已頒佈多項新訂及經修訂的
revised HKFRSs that are effective or available for 香港財務報告準則，該等準則於二零零五年
early adoption for accounting periods beginning on 一月一日或以後的會計期間起生效或可被提
or after 1 January 2005. Information on the 早採用。於現時及先前會計期間，由初次運
changes in accounting policies resulting from initial 用該等新訂及經修訂的香港財務報告準則而
application of these new and revised HKFRSs for 導致會計政策變動之資料反映在該等財務報
the current and prior accounting periods reflected 告附註 3內。
in these financial statements is provided in Note 3.

(b) Basis of preparation of the financial statements (b) 財務報告的編製基準

The measurement basis used in the preparation of 編製財務報告所採用的計算基準為歷史成本
the financial statements is historical cost except 法，但下列資產及負債均以公平價值列賬者
that the following assets and liabilities are stated （如下文的會計政策所闡釋）除外：
at their fair value as explained in the accounting
policies set out below:

– financial instruments classified as trading, － 分類為交易用途之金融工具，以公平價
designated as at fair value through profit or 值訂值納入損益賬及可供出售分類（見
loss and available-for-sale (see Note 2(e)); 附註 2(e)）；

– derivative financial instruments (see Note － 衍生金融工具（見附註 2(e)）；及
2(e)); and

– certain of the Group’s owned property (see － 若干本集團擁有之物業（見附註2(h)）。
Note 2(h)).

The preparation of financial statements in conformity 編製此等符合香港財務報告準則之財務報告
with HKFRSs requires management to make 需要管理層作出判斷、估計及假設，而該等
judgements, estimates and assumptions that affect 判斷、估計及假設會影響政策之應用及所申
the application of policies and reported amounts of 報之資產及負債、收入及開支等數額。該等
assets and liabilities, income and expenses. The 估計及有關假設乃根據過往經驗及管理層相
estimates and associated assumptions are based 信於該等情況下乃屬合理之各項其他因素為
on historical experience and various other factors 基準而作出，所得結果構成管理層就目前未
that are believed to be reasonable under the 能從其他來源而得出的資產及負債之賬面值
circumstances, the results of which form the basis 所作出估計之基準。實際數字或會有別於估
of making the judgements about carrying values of 計數字。
assets and liabilities that are not readily apparent
from other sources. Actual results may differ from
these estimates.




Fubon Bank 富邦銀行 Annual Report 年報 2005
74

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(b) Basis of preparation of the financial statements (b) 財務報告的編製基準（續）
(continued)


The estimates and underlying assumptions are 本集團持續就所作估計及相關假設作出評估。
reviewed on an ongoing basis. Revisions to 會計估計之變動如只影響當期，則有關影響
accounting estimates are recognised in the period 於估計變動於當期確認。如該項會計估計之
in which the estimate is revised if the revision 變動影響當期及以後期間，則有關影響於當
affects only that period, or in the period of the 期及以後期間確認。
revision and future periods if the revision affects
both current and future periods.

Judgements made by management in the application 管理層因應用香港財務報告準則所作出之判
of HKFRSs that have a significant effect on the 斷，對來年的財務報告及估計構成重大調整
financial statements and estimates with a significant 之影響於附註 44中詳述。
risk of material adjustment in the next year are
discussed in Note 44.

(c) Investment in subsidiaries (c) 於附屬公司投資

A subsidiary, in accordance with the Hong Kong 按照香港《公司條例》，附屬公司為本集團直
Companies Ordinance, is a company in which the 接或間接持有其逾半數已發行股本或控制其
Group, directly or indirectly, holds more than half of 逾半數投票權或控制其董事會成員架構的公
the issued share capital, or controls more than half 司。倘本銀行有權直接或間接管治財政及營
the voting power, or controls the composition of the 運政策，並藉此從其業務中獲取利益，則被
Board of Directors. Subsidiaries are considered to 視為受控制。在衡量控制是否存在時，會考
be controlled if the Bank has the power, directly or 慮目前可予行使或可轉換的權利所附帶的投
indirectly, to govern the financial and operating 票權。
policies, so as to obtain benefits from their
activities. In assessing control, potential voting
rights that are presently exercisable or convertible
are taken into account.

An investment in a controlled subsidiar y is 自控制開始日期直至控制結束日期，於受控
consolidated into the consolidated financial 制附屬公司之投資會被併入綜合財務報告內。
statements from the date that control commences
until the date that control ceases.

Intra-group balances and transactions, and any 集團公司內部間的結餘及交易，以及集團公
unrealised profits arising from intra-group 司內部間交易所產生的未變現溢利，均於編
transactions, are eliminated in full in preparing the 製綜合財務報告時悉數抵銷。集團公司內部
consolidated financial statements. Unrealised losses 間交易所產生的未變現虧損的抵銷方法與未
resulting from intra-group transactions are eliminated 變現溢利者相同，惟僅限於無證據顯示已出
in the same way as unrealised gains, but only to 現減值虧損的情況。
the extent that there is no evidence of impairment.




Fubon Bank 富邦銀行 Annual Report 年報 2005
 75

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(c) Investment in subsidiaries (continued) (c) 於附屬公司投資（續）

In the Bank’s balance sheet, an investment in a 於本銀行之資產負債表中，於附屬公司的投
subsidiar y is stated at cost less impairment 資乃按成本值減去任何減值虧損。
losses.

(d) Associated companies (d) 聯營公司

An associate is an entity over which the Group or 聯營公司為本集團或本銀行可對其管理（包
Bank has significant influence, but not control or 括參與其財政及營運政策的決定）有重大影
joint control, over its management, including 響力（惟並非控制或聯合控制）之實體。
participation in the financial and operating policy
decisions.

The investment in the associated company is not 由於董事認為於聯營公司的投資對本集團的
equity accounted for in the consolidated financial 影響並不重大，故並無以權益法計入綜合財
statements as it is considered by the Directors to 務報告，而按成本值扣除減值虧損於本集團
be immaterial to the Group. It is stated at cost less 及本銀行之資產負債表中列賬。聯營公司之
impairment losses in the Group’s and the Bank’s 業績以已收及應收的股息於本集團及本銀行
balance sheet. The results of the associated 的收益表中列賬。
company are included in the Group’s and the
Bank’s income statement to the extent of dividends
received and receivable.

(e) Financial instruments (e) 金融工具

(i) Initial recognition (i) 初始確認

The Group classifies its financial instruments 本集團視乎購入資產或產生負債之目的，
into different categories at inception, 最初將金融工具分為以下類別：按公平
depending on the purpose for which the 價值訂值納入損益賬、貸款和應收賬款
assets were acquired or the liabilities were 及可供出售金融資產。
incurred. The categories are: fair value through
profit or loss, loans and receivables and
available-for-sale.

Financial instruments are measured initially 金融工具於初始期按公平價值計量，而
at fair value, which normally will be equal to 公平價值大致與交易價相同，此外，如
the transaction price, plus, in case of a 金融資產或金融負債不屬於按公平價值
financial asset or financial liability not held at 訂值納入損益賬時，更需加上對該資產
fair value through profit or loss, transaction 及負債所涉及之購入或發行交易成本。
costs that are directly attributable to the 持有按公平價值訂值納入損益賬的金融
acquisition or issue of the financial asset 資產及金融負債的交易成本，需即時在
or financial liability. Transaction costs on 損益賬支銷。
financial assets and financial liabilities at
fair value through profit or loss are expensed
immediately.



Fubon Bank 富邦銀行 Annual Report 年報 2005
76

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(e) Financial instruments (continued) (e) 金融工具（續）

(i) Initial recognition (continued) (i) 初始確認（續）

The Group recognises financial assets and 本集團在成為提供金融工具合約其中一
financial liabilities on the date it becomes a 方當日會確認金融資產和金融負債。以
party to the contractual provisions of the 有規律方式購買或出售之金融資產按交
instrument. A regular way purchase or sale of 易日會計法予以確認。該等金融資產或
financial assets is recognised using trade 金融負債的公平價值變動產生的盈利和
date accounting. From this date, any gains 虧損由該日起計算。
and losses arising from changes in fair value
of the financial assets or financial liabilities
are recorded.

(ii) Categorisation (ii) 分類

Fair value through profit or loss 按公平價值訂值納入損益賬

This category comprises financial assets and 此類別包括持作交易用途和初始確認時
financial liabilities held for trading, and those 被指定為按公平價值訂值納入損益賬的
designated as at fair value through profit or 金融資產及金融負債，但不包括沒有市
loss upon initial recognition, but exclude 價及其公平價值未能以可靠計量方法釐
those investments in equity instruments that 定的股本投資工具。
do not have a quoted market price and whose
fair value cannot be reliably measured.

Trading financial instruments are financial 持作交易用途之金融工具之收購或產生，
assets or financial liabilities which are acquired 其主要目的是用作交易用途，或是金融
or incurred principally for the purpose of 工具組合的一部分，該組合是整體管理
trading, or are part of a portfolio of identified 的，及有證據顯示近期有短期出售以賺
financial instruments that are managed 取利潤的交易模式。不符合對沖會計法
together and for which there is evidence of a 所適用之衍生工具，亦分類為持作交易
recent actual pattern of short-term profit- 用途之工具。
taking. Derivatives that do not qualify for
hedge accounting are accounted for as trading
instruments.

Financial instruments designated as at fair 按公平價值訂值納入損益賬之金融工具
value through profit or loss primarily consist 主要包括不符合對沖會計法所適用之金
of financial instruments that do not qualify for 融工具，但根據既定風險管理或投資策
hedge accounting but are managed and 略管理，其表現以公平價值基準予以計
whose performance is evaluated on a fair 算。
value basis in accordance with a documented
risk management or investment strategy.




Fubon Bank 富邦銀行 Annual Report 年報 2005
 77

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(e) Financial instruments (continued) (e) 金融工具（續）

(ii) Categorisation (continued) (ii) 分類（續）

Financial assets and liabilities under this 屬於此類別的金融資產和負債按公平價
category are carried at fair value. Changes in 值入賬。公平價值變動計入在發生期內
the fair value are included in the income 的收益表。於出售或購回時，出售所得
statement in the period in which they arise. 淨款項或償付淨額與賬面值的差額計入
Upon disposal or repurchase, the difference 收益表。
between the net sale proceeds or the net
payment and the carrying value is included in
the income statement.

Loans and receivables 貸款和應收賬款

Loans and receivables are non-derivative 貸款和應收賬款為固定或可確定付款金
financial assets with fixed or determinable 額及沒有流通市場報價的非衍生金融資
payments that are not quoted in an active 產，但不包括(a) 本集團有計劃於短期
market, other than (a) those that the Group 內出售而被區分為持作交易用途； (b)
intends to sell immediately or in the near 於初始期已被本集團指定為按公平價值
term, which will be classified as held for 訂值納入損益賬或可供出售；或(c)本集
trading; (b) those that the Group, upon initial 團有可能不能收回大部分初始投資而需
recognition, designates as at fair value through 分類為可供出售資產，但不包括因信貸
profit or loss or as available-for-sale; or (c) 變壞的原因而需納入此項類別之資產。
those where the Group may not recover 貸款和應收賬款主要包括向客戶所提供
substantially all of its initial investment, other 及存放於銀行及金融機構之貸款和墊款。
than because of credit deterioration, which
will be classified as available-for-sale. Loans
and receivables mainly comprise loans and
advances to customers and placements with
banks and financial institutions.

Loans and receivables and securities classified 貸款和應收賬款及分類為貸款和應收賬
as loans and receivables are carried at 款的證券均採用實際利率方法計算攤銷
amortised cost using the effective interest 成本，並減除任何減值虧損。現金回贈
method, less impairment losses, if any. Cash 予住宅按揭貸款予以資本化，並以其預
rebates granted in relation to residential 計期間在收益表內作出攤銷。
mortgage loans are capitalised and amortised
to the income statement over their expected
life.




Fubon Bank 富邦銀行 Annual Report 年報 2005
78

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(e) Financial instruments (continued) (e) 金融工具（續）

(ii) Categorisation (continued) (ii) 分類（續）

Available-for-sale financial assets 可供出售金融資產

Available-for-sale financial assets are non- 可供出售金融資產為指定為可供出售，
derivative financial assets that are either 或是上述任何其他兩個類別以外之非衍
designated as available-for-sale or are not 生金融資產。彼等包括無固定持有限期
classified in any of the other three categories 之金融資產，但亦可因應流動狀況之需
above. They include financial assets intended 要或市場環境變化而出售。在流通市場
to be held for an indefinite period of time, but 沒有市價及其公平價值是不能夠根據可
which may be sold in response to needs for 靠計量方法而計算的股本投資工具，及
liquidity or changes in the market environment. 與該等沒有市價的股本掛漖工具及必須
Investments in equity instruments that do not 透過交付該等工具進行交收之衍生工具，
have a quoted market price in an active 均按成本減任何減值虧損列賬。
market and whose fair value cannot be
reliably measured, and derivatives that are
linked to and must be settled by delivery of
such unquoted equity instruments are carried
at cost less impairment losses, if any.

Available-for-sale financial assets are carried 可供出售金融資產以公平價值列賬。因
at fair value. Unrealised gains and losses 公平價值變動引致之未實現盈利和虧損
arising from changes in the fair value are 直接在可供出售投資重估儲備內確認，
recognised directly in the available-for-sale 惟債務證券等貨幣項目之外匯盈利和虧
investment revaluation reserve, except for 損須於收益表內確認。
foreign exchange gains and losses on
monetary items such as debt securities which
are recognised in the income statement.

Where available-for-sale financial assets are 當出售可供出售金融資產時，出售所得
sold, the difference between the net sale 淨款項與賬面值的差額，及股本中之累
proceeds and the carrying value, and the 計公平價值調整視為出售盈利或虧損。
accumulated fair value adjustments in equity
are treated as gains or losses on disposal.

Other financial liabilities 其他金融負債

Financial liabilities, other than those at fair 除按公平價值訂值納入損益賬的金融負
value through profit or loss, are measured at 債外，其他金融負債採用實際利率方法
amortised cost using the effective interest 計算攤銷成本入賬。
method.




Fubon Bank 富邦銀行 Annual Report 年報 2005
 79

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(e) Financial instruments (continued) (e) 金融工具（續）

(iii) Fair value measurement principles (iii) 計量公平價值之原則

The fair value of financial instruments is 金融工具的公平價值是於結算日根據其
based on their quoted market prices at the 市場報價但未減除將來的估計出售成本。
balance sheet date without any deduction for 金融資產按買入價作價而金融負債則按
estimated future selling costs. Financial assets 賣出價作價。
are priced at current bid prices, while financial
liabilities are priced at current asking prices.

If there is no publicly available latest traded 如未能從認可交易所獲得之最新成交價，
price nor a quoted market price on a 或從經紀 交易對手獲得屬於非於交易
recognised stock exchange or a price from a 所買賣的金融工具市場報價，或若其市
broker/dealer for non-exchange-traded financial 場並不流通，此工具的公平價值按估值
instruments, or if the market for it is not 模式計算，而該估值模式可根據市場實
active, the fair value of the instrument is 際交易而提供可靠的估計價格。
estimated using valuation technique that
provide a reliable estimate of prices which
could be obtained in actual mar ket
transactions.

Where discounted cash flow techniques are 當採用現金流折讓計價模式，需按管理
used, estimated future cash flows are based 層對日後現金流量之估計，並採用在結
on management’s best estimates and the 算日適用於相近條款的工具之市場利率
discount rate used is a market rate at the 為貼現率。當採用其他計價模式時，輸
balance sheet date applicable for an 入資料是在結算日的市場價格資料。
instrument with similar terms and conditions.
Where other pricing models are used, inputs
are based on market data at the balance
sheet date.

(iv) Derecognition (iv) 終止確認

A financial asset is derecognised when the 當收取金融資產現金流量之合約權利到
contractual rights to receive the cash flows 期時或者該金融資產連同擁有權之所有
from the financial asset expire, or where the 主要風險或回報已被轉移時，金融資產
financial asset together with substantially all 將被終止確認。
the risks and rewards of ownership, have
been transferred.

The Group uses the weighted average method 本集團採用加權平均數來釐定在終止確
to determine realised gains and losses to be 認時將於溢利或虧損內確認之已實現盈
recognised in profit or loss on derecognition. 利和虧損。

A financial liability is derecognised when the 當合約的義務已被履行、取消或期滿，
obligation specified in the contract is 本集團終止確認該金融負債。
discharged, cancelled or expires.

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Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(e) Financial instruments (continued) (e) 金融工具（續）

(v) Offsetting (v) 對銷

Financial assets and financial liabilities are 若存在一項可依法強制執行的權利，可
offset and the net amount reported in the 對銷列賬金額，且亦有意以淨額結算或
balance sheet where there is a legally 同時變現資產及償付債務，則金融資產
enforceable right to offset the recognised 及負債均可予對銷，並把淨金額列入資
amounts and there is an intention to settle 產負債表內。
on a net basis, or realise the asset and settle
the liability simultaneously.

(vi) Embedded derivatives (vi) 嵌入式衍生工具

An embedded derivative is a component of a 嵌入式衍生工具是組成該金融工具之一
combined instrument that includes both the 部分，而該工具同時包括衍生工具及主
derivative and a host contract with the effect 合約，其影響是組合工具之部分現金流
that some of the cash flows of the combined 量與獨立之衍生工具相近之方式變動。
instrument vary in a way similar to a stand- 當嵌入式衍生工具符合下列條件時，則
alone derivative. The embedded derivatives 需將其與主合約分開，並將其作為衍生
are separated from the host contract and 工 具 入 賬 ： (i) 嵌 入 式 衍 生 工 具 的 經 濟
accounted for as a derivative when (i) the 特徵和風險與主合約的經濟特徵和風險
economic characteristics and risks of the 沒有密切關係；及(ii) 組合工具並不是
embedded derivative are not closely related 按公平價值計量，公平價值的變動亦不
to the economic characteristics and risks of 是在收益表內確認。
the host contract; and (ii) the combined
instrument is not measured at fair value with
changes in fair value recognised in the
income statement.

When the embedded derivative is separated, 當嵌入式衍生工具被分開時，主合約根
the host contract is accounted for in 據金融工具之會計政策入賬。嵌入式衍
accordance with the accounting policies for 生工具分類為衍生金融工具列入財務報
financial instruments. The embedded derivative 告。
is classified as a derivative financial instrument
in the financial statements.

(f) Repurchase transactions (f) 回購交易

Securities sold subject to a simultaneous agreement 在銷售後某特定時間需以固定價格回購該證
to repurchase these securities at a certain later 券即為根據回購協議售出之證券。此等證券
date at a fixed price (repurchase agreements) are 會保留在財務報告內並根據該證券之原來計
retained in the financial statements and measured 量原則計量。出售所得之收益乃列作負債並
in accordance with their original measurement 列入報告及以攤銷成本列賬。
principles. The proceeds of the sale are reported
as liabilities and are carried at amortised cost.




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 81

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(f) Repurchase transactions (continued) (f) 回購交易（續）

Interest incurred on repurchase agreements is 回購協議產生之利息於各個協議有效期間採
recognised as interest expense, over the life of 用實際利息法確認為利息開支。
each agreement using the effective interest method.

(g) Hedging (g) 對沖

Hedge accounting recognises the offsetting effects 對沖會計處理確認對沖工具及對沖項目之公
on profit or loss of changes in the fair values of the 平價值變動對溢利或虧損之抵銷效應。如果
hedging instrument and the hedged item. If hedge 採納對沖會計處理，本集團將評估對沖交易
accounting is adopted, the Group will assess and 中採用之對沖工具是否能高度有效地抵銷對
document whether the financial statements that 沖項目之公平價值或現金流量變動，並將有
are used in hedging transactions are highly effective 關資料記錄於對沖交易開始時及以後持續評
in offsetting changes in fair values or cash flows of 估。當有下列情況發生時，本集團將終止對
hedged items attributable to the hedged risks both 沖會計處理(a)對沖工具過期或已售出、終止
at hedge inception and on an on-going basis. The 或已獲行使；(b)對沖不能符合對沖會計處理
Group will discontinue prospectively hedge 標准；或(c)本集團撤銷該認定。根據香港會
accounting when (a) the hedging instrument expires 計準則第39號對沖會計處理分為三類，包括
or is sold, terminated or exercised; (b) the hedge (a)公平價值對沖；(b)現金流量對沖；(c)投資
no longer meets the criteria for hedge accounting; 淨額對沖。
or (c) the Group revokes the designation. Hedge
accounting is classified into three categories under
HKAS 39, including (a) fair value hedges; (b) cash
flow hedge; (c) net investment hedge.

During the year, the Group has not applied hedge 於本年度，本集團並無應用對沖會計方法於
accounting to its financial instruments held. 持有之金融工具。

(h) Other property and equipment (h) 其他物業及設備

Owned assets 自有資產

The Group’s leasehold land and buildings are held 本集團之租賃土地及樓宇根據經營租約及持
under operating lease and, in the absence of 有以及（在無可靠資料以允許根據租約分開
reliable information to allow separation of the land 土地和樓宇之成分情況下）根據香港會計師
and buildings components under the leases, the 公會發佈之香港會計準則第16號 物業、廠
「
land and buildings are accounted for as properties 房及設備」，土地及樓宇列賬為物 業。
under HKAS 16, ‘Property, Plant and Equipment’
issued by the HKICPA.




Fubon Bank 富邦銀行 Annual Report 年報 2005
82

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(h) Other property and equipment (continued) (h) 其他物業及設備（續）

Owned assets (continued) 自有資產（續）

In addition, certain of the Group’s leasehold land 此外，本集團之若干租賃土地及物業已包括
and premises have been included at Directors’ 董事編製之估值內（已考慮於一九八九年十
valuation made having regard to independent 一月進行之獨立專業估值） 。因重新估值而
professional valuations carried out in November 產生之盈餘已撥入估值儲備。於重新估值後
1989. The surplus arising on revaluation was 作出之已估值物業之增加以成本包括在內。
credited to the revaluation reserve. Additions to 並無重估之物業以成本包括在內。當本銀行
revalued premises made subsequent to the 於一九九一年六月贖回「A」 「B」
類和 類優先股
revaluation are included at cost. Premises which 後，因一九八九年十一月重新估值而產生之
have not been the subject of revaluation are 重估儲備已轉賬至資本贖回儲備。
included at cost. The revaluation reserve arising
from the November 1989 revaluation was transferred
to the capital redemption reserve when the Bank
redeemed its “A” and “B” preference shares in
June 1991.

In preparing these financial statements, advantage 在編製該些財務報告時，本集團已應用香港
has been taken of the transitional provisions in 會計準則第16號第80A段之過渡性規定，只
paragraph 80A of the HKAS 16 with the effect that 是物業尚未在結算日期重新估值至公平價值。
premises have not been revalued to fair value at 董事現時無意將來對物業重新估值。
the balance sheet date. It is not the Directors’
present intention to revalue the premises in the
future.

Subsequent expenditure relating to a fixed asset 倘若該筆後續費用能產生未來經濟效益（超
that has already been recognised is added to the 出現有資產之初始評定之表現標准）予本集
carrying amount of the assets when it is probable 團，該筆後續費用會附加在相關並已被確認
that future economic benefits, in excess of the 資產之賬面值。所有其他後續費用於其產生
originally assessed standard of performance of the 期間被確認為開支。
existing asset, will flow to the Group. All other
subsequent expenditure is recognised as an expense
in the period in which it is incurred.

Gains or losses arising from the retirement or 固定資產報廢或出售固定資產的盈虧乃根據
disposal of fixed assets are determined as the 有關資產估計出售所得款項淨額與其賬面值
difference between the estimated net disposal 之差額，於報廢或出售當日於損益賬內確認。
proceeds and the carrying amount of the assets
and are recognised in the income statement on the
date of retirement or disposal.




Fubon Bank 富邦銀行 Annual Report 年報 2005
 83

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(h) Other property and equipment (continued) (h) 其他物業及設備（續）

Owned assets (continued) 自有資產（續）

Depreciation is calculated to write off the cost or 物業和設備項目於預計可用期限內以直線法
valuation of items of property and equipment using 撇銷成本或估值以計算折舊如下：
the straight line method over the estimated useful
lives as follows:

– Buildings situated on leasehold land are － 於完成日期後，座落在租賃土地之樓宇
depreciated over the shorter of the unexpired 於租約餘下期間或其預計可用期限之較
term of the lease and their estimated useful 短期間以每年不低於 2%折舊 。
lives, being no less than 2% per annum after
the date of completion.

– Furniture and equipment are generally － 家具和設備一般於三至十年之間折舊。
depreciated over between three to ten years.

Where parts of an item of property and equipment 當物業和設備項目之零件有不同使用期限時，
have different useful lives, each part is depreciated 每個部件分開折舊。資產之使用期限及其殘
separately. Both the useful life of an asset and its 值（如有）均為每年複核。
residual value, if any, are reviewed annually.

(i) Leases and hire purchase contracts (i) 租約及租購合約

(i) Classification of leased assets (i) 租約資產分類

Leases which transfer substantially all the 凡將擁有權之絕大部分風險與回報轉移
risks and rewards of ownership are classified 之租約均列為融資租約。未將擁有權之
as finance leases. Leases which do not 絕大部分風險與回報轉由承租人承擔之
transfer substantially all the risks and rewards 租約列為經營租約。
of ownership to the lessee are classified as
operating leases.

(ii) Finance leases (ii) 融資租約

Where the Group is a lessor under finance 當本集團根據融資租約為承租人時，相
leases, an amount representing the net 當於租約中投資淨額之款項作為貸款及
investment in the lease is included in the 客戶貸款包括於資產負債表內。具有融
balance sheet as loans and advances to 資租約特色之租購合約以同樣方式列賬
customers. Hire purchase contracts having 為融資租約。減值虧損根據減值之會計
the characteristics of finance leases are 政策列賬。
accounted for in the same manner as finance
leases. Impairment losses are accounted for
in accordance with the accounting policy for
impairment.




Fubon Bank 富邦銀行 Annual Report 年報 2005
84

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(i) Leases and hire purchase contracts (continued) (i) 租約及租購合約（續）

(iii) Operating leases (iii) 經營租約

Where the Group has the use of assets held 當本集團根據經營租約擁有所持資產之
under operating leases, payments made under 使用權時，則根據租賃作出的付款會在
the leases are charged to the income 租賃期所涵蓋的會計期間內，以等額在
statement in equal instalments over the 損益表扣除；惟倘有其他基準能更清楚
accounting periods covered by the lease 地反映租賃資產所產生的收益模式則除
terms, except where an alternative basis is 外。經營租賃協議所涉及的激勵措施均
more representative of the pattern of benefits 在損益表中確認為租賃淨付款總額的組
to be delivered from the leased asset. Lease 成部分。或然租金在其產生的會計期間
incentives received are recognised in the 內在損益表扣除。
income statement as an integral part of the
aggregated net lease payments made.
Contingent rentals are charged to the income
statement in the accounting period in which
they are incurred.

(j) Repossessed assets (j) 收回資產

In the recovery of impaired loans and advances, the 在收回減損貸款及墊款時，本集團可能透過
Group may take repossession of the collateral 法院訴訟或由借方自願送達財產收回抵押資
assets through court proceedings or voluntary 產。倘所得資產預期可有秩序變現時以及本
delivery of possession by the borrowers. Where it is 集團不再導求從借方償還時，收回資產在報
intended to achieve an orderly realisation and the 告內呈列為「其他資產」。
Group is no longer seeking repayment from the
borrower, repossessed assets are reported in
“Other assets”.

Repossessed assets are recorded at the lower of 收回資產按相關貸款及墊款之款項及公平價
the amount of the related loans and advances and 值減成本之較低者於交易日期出售。
fair value less costs to sell at the date of
exchange.

Impairment losses on initial classification and 初始分類之減值虧損以及後續重新測量於收
subsequent remeasurement are recognised in the 益表內確認。
income statement.




Fubon Bank 富邦銀行 Annual Report 年報 2005
 85

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(k) Impairment of assets (k) 資產減值

The carrying amount of the Group’s assets are 本集團之資產賬面值於每個結算日進行審閱，
reviewed at each balance sheet date to determine 以釐定是否有減值之客觀證據。倘存在任何
whether there is objective evidence of impairment. 該證據，賬面值須透過在收益表扣除款項之
If any such evidence exists, the carrying amount is 方式減至估計可收回金額。
reduced to the estimated recoverable amount by
means of a charge to the income statement.

(i) Loans and receivables (i) 貸款和應收賬款

For loans and receivables, the impairment 對於貸款和應收賬款而言，減值虧損是
losses are measured as the difference 資產賬面值，與按其原本實際利率折現
between the asset’s carrying amount and the 計算之預計未來現金流量現值之差額。
present value of estimated future cash flows 倘折現之影響屬輕微，短期之應收賬款
discounted at the asset’s original effective 不予折現。
interest rate. Receivables with a short duration
are not discounted if the effect of discounting
is immaterial.

The total allowance for credit losses consists 信貸損失撥備總額包括兩個組成部分：
of two components: individual impairment 個別減值撥備，及綜合減值撥備。
allowances, and collective impairment
allowances.

The Group first assesses whether any objective 本集團會首先評估金額重大之個別金融
evidence of impairment exists individually for 資產有否出現客觀之減值證據，並個別
financial assets that are individually significant, 或綜合地評估金額不重大之個別金融資
and individually or collectively for financial 產。若本集團確定被評估之個別金融資
assets that are not individually significant. If 產並沒有存在減值之客觀證據，無論該
the Group determines that no objective 金融資產重大與否，均需將該等金融資
evidence of impairment exists for individually 產包含於信貸風險特徵相若之組合中作
assessed financial asset, whether significant 出綜合評估。綜合評估並不包括已被個
or not, it includes the asset in a group of 別評估為需減值或需繼續減值之金融資
financial assets with similar credit risk 產。
characteristics and collectively assesses them
for impairment. Assets that are individually
assessed for impairment and for which an
impairment loss is or continues to be
recognised are not included in a collective
assessment of impairment.




Fubon Bank 富邦銀行 Annual Report 年報 2005
86

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(k) Impairment of assets (continued) (k) 資產減值（續）

(i) Loans and receivables (continued) (i) 貸款和應收賬款（續）

The individual impairment allowance is based 個別減值撥備乃根據管理層對現金流量
upon management’s best estimate of the 現值之最佳估計，即按原實際利率折現
present value of cash flows which are expected 所預期獲得之款項。在估計現金流時，
to be received discounted at the original 管理層須判斷借款人的財政狀況及給予
effective interest rate. In estimating these 本集團的抵押品或擔保之可變現淨值。
cash flows, management makes judgments 每宗減值資產須評估其真正價值。
about the borrower’s financial situation and
the net realisable value of any underlying
collateral or guarantees in favour of the
Group. Each impaired asset is assessed on
its merits.

In assessing the need for collective loan loss 當評估所需的綜合貸款虧損撥備時，管
allowances, management considers factors 理層須考慮的因素包括信貸素質、組合
such as credit quality, por tfolio size, 規模、信貸集中、及經濟因素。為求估
concentrations, and economic factors. In 計所需的撥備，本集團根據過往之經驗
order to estimate the required allowance, the 和現時之經濟情況去釐定潛在風險及輸
Group makes assumptions both to define the 入變數。
way the Group models inherent losses and to
determine the required input parameters,
based on historical experience and current
economic conditions.

The accuracy of the impairment allowances 減值撥備之準確性須視乎本集團能否在
the Group makes depends on how well the 評估個別撥備時準確估計交易對手的未
Group can estimate future cash flows for 來現金流及在釐定綜合減值撥備時所採
individually assessed impairment allowances 用的標準假設及變數。雖然視乎判斷而
and the model assumptions and parameters 定，本集團相信客戶貸款之減值撥備是
used in determining collective impairment 合理和足夠的。
allowances. While this necessarily involves
judgment, the Group believes that the
impairment allowances on advances to
customers are reasonable and supportable.

Any subsequent changes to the amounts and 在較後期間，任何因估計未來現金流的
timing of the expected future cash flows 金額及時間上與先前估計的有所轉變，
compared to the prior estimates that can be 而該轉變是可客觀地與撇銷後發生的事
linked objectively to an event occurring after 件有關連，從而導致貸款和應收賬款之
the write-down, will result in a change in the 減值撥備亦需改變，該轉變會支銷或計
impairment allowances on loans and 入收益表。
receivables and be charged or credited to the
income statement.




Fubon Bank 富邦銀行 Annual Report 年報 2005
 87

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(k) Impairment of assets (continued) (k) 資產減值（續）

(i) Loans and receivables (continued) (i) 貸款和應收賬款（續）

When the loan has no reasonable prospect of 倘再無實際機會收回貸款時，則貸款及
recovery, the loans and the related interest 相關懸欠利息將會撇銷。
receivables are written off.

(ii) Impairment of available-for-sale financial assets (ii) 可供出售金融資產之減值

Where there is objective evidence that an 倘有客觀證據顯示可供出售金融資產已
available-for-sale financial asset is impaired, 經出現減值，早前直接於權益內確認的
the cumulative loss that had been recognised 任何累計損失須從權益內轉回，並在收
directly in equity is removed from equity and 益表內確認。在收益表內確認的累計損
is recognised in the income statement. The 失數額等於購入成本（已扣除任何本金
amount of the cumulative loss that is 還款和攤銷）與當期公平價值之間的差
recognised in the income statement is the 額，減去早前已在收益表內確認的該金
difference between the acquisition cost (net 融資產的任何減值虧損。
of any principal repayment and amortisation)
and current fair value, less any impairment
loss on that asset previously recognised in
the income statement.

The impairment loss is measured as the 減值虧損是按金融資產的賬面金額與按
difference between the carrying amount of the 類似金融資產的現行市場回報率折現估
financial asset and the present value of 計未來現金流量的現值之間的差額計算。
estimated future cash flows discounted at the 在收益表所確認有關可供出售股本證券
current market rate of return for a similar 之減值損失不會透過收益表轉回。該等
financial asset. Impairment losses recognised 資產其後之公平價值增加直接在權益內
in the income statement in respect of available- 確認。沒有市價而按成本列賬之可供出
for-sale equity securities are not reversed 售股本證券之減值虧損不會被轉回。
through the income statement. Any subsequent
increase in fair value of such assets is
recognised directly in equity. Impairment losses
are not reversed for unquoted available-for-
sale equity securities that are carried at cost.

Impairment losses in respect of available-for- 倘可供出售債務證券之公平價值在日後
sale debt securities are reversed if the 增加，而有關的增加可以客觀地與確認
subsequent increase in fair value can be 減值虧損後發生的事件聯繫起來，便會
objectively related to an event occurring after 將減值虧損轉回。轉回減值虧損在該等
the impairment loss was recognised. Reversals 情況下須在收益表內確認。
of impairment losses in such circumstances
are recognised in the income statement.




Fubon Bank 富邦銀行 Annual Report 年報 2005
88

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(k) Impairment of assets (continued) (k) 資產減值（續）

(iii) Other assets (iii) 其他資產

Internal and external sources of information 於結算日，本公司審閱內部及外來資料
are reviewed at each balance sheet date to 以辨認以下資產可有減值跡象或（除商
identify indications that the following assets 譽先前已確認之減值虧損不再存在或可
may be impaired or, except in the case of 能已下降）：
goodwill, an impairment loss previously
recognised no longer exists or may have
decreased:

– property and equipment; － 物業及設備；

– pre-paid interests in leasehold land － 預付租約土地權益分類為按經營
classified as being held under an 租約持有；及
operating lease; and

– investments in subsidiaries and － 附屬公司及聯營公司投資。
associates.

If any such indication exists, the asset’s 如果出現減值跡象，資產的可收回數額
recoverable amount is estimated. 便會作估計。

Calculation of recoverable amount 計算可收回數額

The recoverable amount of an asset is the 資產的可收回數額以其銷售淨價和使用
greater of its net selling price and value in 價值兩者中的較高數額為準。在評估使
use. In assessing value in use, the estimated 用價值時，會使用除稅前折現率將估計
future cash flows are discounted to their 未來現金流量折現至現值。該折現率應
present value using a pre-tax discount rate 是反映市場當時所評估的金錢時間價值
that reflects current market assessments of 和該資產的獨有風險。如果資產所產生
the time value of money and the risks specific 的現金流入基本上不獨立於其他資產所
to the asset. Where an asset does not 產生的現金流入，則以能獨立產生現金
generate cash inflows largely independent of 流入的最小資產類別來釐定可收回數額。
those from other assets, the recoverable
amount is determined for the smallest group
of assets that generate cash inflows
independently.




Fubon Bank 富邦銀行 Annual Report 年報 2005
 89

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(k) Impairment of assets (continued) (k) 資產減值（續）

(iii) Other assets (continued) (iii) 其他資產（續）

Recognition of impairment losses 確認減值虧損

An impairment loss is recognised in the 倘資產或其所屬之賺取現金業務之賬面
income statement whenever the carrying 值超過其可收回數額，則於收益表確認
amount of an asset, or the cash-generating 減值虧損。就賺取現金業務確認之減值
unit to which it belongs, exceeds its 虧損首先分配作為減少分配至賺取現金
recoverable amount. Impairment losses 業務（或業務類別）之任何商譽之賬面數
recognised in respect of cash-generating units 額，繼而按比例基準作為減少業務 （或
are allocated first to reduce the carrying 業務類別）之其他資產之賬面數額，惟
amount of any goodwill allocated to the cash- 資產之賬面值將不會減少至低於其個別
generating unit (or group of units) and then, 公平價值減出售成本或使用價值 （倘能
to reduce the carrying amount of the other 計算）。
assets in the unit (or group of units) on a pro
rata basis, except that the carrying value of
an asset will not be reduced below its
individual fair value less costs to sell, or
value in use, if determinable.

Reversals of impairment losses 減值虧損轉回

In respect of assets other than goodwill, an 有關除商譽外資產，倘若用以釐定可收
impairment loss is reversed if there has been 回數額的估計發生有利的變化，便會將
a favourable change in the estimates used to 資產減值虧損轉回。有關商譽之減值虧
determine the recoverable amount. An 損不被轉回。
impairment loss in respect of goodwill is not
reversed.

A reversal of impairment losses is limited to 所轉回的減值虧損以假設沒有在往年確
the asset’s carrying amount that would have 認減值虧損而應已釐定的資產賬面金額
been determined had no impairment loss 為限。所轉回的減值虧損在確認轉回的
been recognised in prior years. Reversals of 年度內計入收益表。
impairment losses are credited to the income
statement in the year in which the reversals
are recognised.

(l) Cash equivalents (l) 等同現金項目

Cash equivalents are short-term highly liquid 等同現金項目為短期和流動性極高的投資項
investments that are readily convertible into known 目。這些項目可以容易地換算為已知的現金
amounts of cash and which are subject to an 數額、所須承受的價值變動風險甚小，並在
insignificant risk of changes in value, having been 購入後三個月內到期。
within three months of maturity at acquisition.




Fubon Bank 富邦銀行 Annual Report 年報 2005
90

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(m) Employee benefits (m) 僱員福利

Short term employee benefits include salaries, 短期僱員福利包括薪酬、每年花紅、有薪年
annual bonuses, paid annual leave, leave passage, 假、外遊費用、定期供款計劃供款及非現金
contributions to defined contribution plans and the 福利成本於本集團僱員提供有關服務之年度
cost of non-monetary benefits are accrued in the 內累計。倘延遲付款或清償將會帶來嚴重影
year in which the associated services are rendered 響，該等金額須按現值列賬。
by employees of the Group. Where payment or
settlement is deferred and the effect would be
material, these amounts are stated at their present
values.

(n) Income tax (n) 所得稅

Income tax for the year comprises current tax and 本年度之所得稅包括即期稅項及遞延稅項資
movements in deferred tax assets and liabilities. 產及負債之變動。即期稅項及遞延稅項資產
Current tax and movements in deferred tax assets 及負債之變動於收益表確認，惟與直接確認
and liabilities are recognised in the income 為股本之項目相關者除外，在此情況下，該
statement except to the extent that they relate to 等變動則會被確認為股本。
items recognised directly in equity, in which case
they are recognised in equity.

Current tax is the expected tax payable on the 即期稅項乃預期於本年度就應課稅收入按於
taxable income for the year, using tax rates enacted 結算日已立例制定或大致上已立例制定之稅
or substantively enacted at the balance sheet date, 率計算之應付稅項，以及過往年度應繳稅項
and any adjustment to tax payable in respect of 之任何調整。
previous years.

Deferred tax assets and liabilities arise from 遞延稅項資產及負債乃分別來自可扣稅或應
deductible and taxable temporary differences 課稅暫時性差異，即因資產及負債分別就財
respectively, being the differences between the 務報告及稅基而言之賬面值之間的差異而產
carr ying amounts of assets and liabilities for 生。遞延稅項資產亦因未動用稅項虧損及未
financial reporting purposes and their tax bases. 動用稅項抵免而產生。
Deferred tax assets also arise from unused tax
losses and unused tax credits.




Fubon Bank 富邦銀行 Annual Report 年報 2005
 91

Notes to the Financial Statements
財務報告附註




2 SIGNIFICANT ACCOUNTING 主 要 會 計 政 策（續）
POLICIES (continued)
(n)

pdf2txt : http://www.fubonbank.com.hk/web/doc/fi_2005arpt_18.pdf