DBS China 2015 accounts
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It is the Group’s policy to recognise, through charges against profit, specific and general allowances in respect of estimated and inherent credit losses in its portfolio as
We have audited the consolidated inancial statements of DBS Bank (Hong Kong) Limited (the “Bank”) and its subsidiaries set out on pages 5 to 54, which comprise the
Impairment loss is recognised in current profit and loss based on the difference between the book value and the discounted amount based on the current market return rate of
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maupun yang tidak, maka Bank memasukan kelompok aset tersebut ke dalam kelompok aset keuangan dengan karakteristik risiko kredit yang serupa dan secara kolektif
 All resulting exchange differences are recognised in other comprehensive income and accumulated under capital reserves in equity. When a foreign operation is disposed of,
in other comprehensive income. For acquisitions prior to 1 January 2005, the foreign exchange rates at the respective dates of acquisition were used. Please refer to Note 26 for
Unrealised foreign exchange differences arising from non-monetary financial assets classified as fair value through profit or loss are recognised in the income statement.