貿易通2018年年報

129 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） (j) 租賃資產（續） 如屬本集團根據經營租賃使用所持資產 的情況，則根據租賃作出的付款會在租 賃期所涵蓋的會計期間內，以等額方式 計入損益表中，但如有其他基準能更清 楚地反映租賃資產所產生的收益模式則 除外。已收取的租賃獎勵於損益表中確 認為總租賃付款淨額的一部分。或然租 金於其產生的會計期間自損益表中扣除。 租賃土地權益的收購成本乃於租賃期內 按直線法攤銷。 (k) 信貸虧損及資產減值 (i) 自金融工具及合約資產的信貸虧損 (A) 自二零一八年一月一日適用的 政策 本集團就下列項目確認預期信 貸虧損（「 ECL 」）減值撥備： — 按攤銷成本計量的金融資 產（包括現金及現金等值以 及應收賬款及其他應收款 項）； — 《香港財務報告準則》第 15 號界定的合約資產（見 附註 1(I) ）；及 — 透過其他全面收益按公允 價值計量的債務證券。 1 Significant accounting policies (Continued) (j) Leased assets (Continued) Where the Group has the use of assets held under operating leases, payments made under the leases are charged to profit or loss in equal instalments over the accounting periods covered by the lease term, except where an alternative basis is more representative of the pattern of benefits to be derived from the leased asset. Lease incentives received are recognised in profit or loss as an integral part of the aggregate net lease payments made. Contingent rentals are charged to profit or loss in the accounting period in which they are incurred. The cost of acquiring interest in leasehold land is amortised on a straight-line basis over the period of the lease term. (k) Credit losses and impairment of assets (i) Credit losses from financial instruments and contract assets (A) Policy applicable from 1 January 2018 The Group recognises a loss allowance for expected credit losses (“ECLs”) on the following items: — financial assets measured at amortised cost (including cash and cash equivalents and trade and other receivables); — contract assets as defined in HKFRS 15 (see Note 1(l) ); and — debt securities measured at FVOCI.