貿易通2018年年報

111 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (c) 會計政策變動（續） (i) 《香港財務報告準則》第 9 號， 金融工 具（續） b. 信貸虧損（續） 有關本集團的信貸虧損入賬的會計 政策的進一步詳情，見 附註 1(k)(i) 及 (ii) 。 於二零一七年十二月三十一日根據 《香港會計準則》第 39 號釐定的期終 虧損撥備與於二零一八年一月一日 根據《香港財務報告準則》第 9 號釐 定的期初虧損撥備對賬如下。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) (i) HKFRS 9, Financial instruments (Continued) b. Credit losses (Continued) For further details on the Group’s accounting policy for accounting for credit losses, see Note 1(k)(i) and (ii) . The following table reconciles the closing loss allowance determined in accordance with HKAS 39 as at 31 December 2017 with the opening loss allowance determined in accordance with HKFRS 9 as at 1 January 2018. HK$’000 港幣千元 Loss allowance at 31 December 2017 under HKAS 39 於二零一七年十二月三十一日根據 《香港會計準則》第 39 號釐定的虧損 撥備 — Additional credit loss recognised at 1 January 2018 on: 於二零一八年一月一日就以下各項 確認的額外信貸虧損： — Financial assets measured at FVOCI — 透過其他全面收益按公允價值 計量的財務資產 1,760 — Trade receivables — 應收賬款 163 Loss allowance at 1 January 2018 under HKFRS 9 於二零一八年一月一日根據《香港財 務報告準則》第 9 號釐定的虧損撥備 1,923