貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 134 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (k) 信貸虧損及資產減值（續） (i) 自金融工具及合約資產的信貸虧損 （續） (A) 自二零一八年一月一日適用的 政策（續） — 發行人陷入財困導致證券 失去活躍市場。 撇銷政策 若日後回收不可實現時，財務 資產或合約資產的賬面總值將 撇銷（部分或全部）。該情況通 常出現在本集團釐定債務人並 無資產或收入來源可產生足夠 現金流以償還撇銷金額。 過往撇銷資產的後續收回於收 回期間在損益確認為減值撥回。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (i) Credit losses from financial instruments and contract assets (Continued) (A) Policy applicable from 1 January 2018 (Continued) — the disappearance of an active market for a security because of financial difficulties of the issuer. Write-off policy The gross carrying amount of a financial asset or contract asset is written off (either partially or in full) to the extent that there is no realistic prospect of recovery. This is generally the case when the Group determines that the debtor does not have assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off. Subsequent recoveries of an asset that was previously written off are recognised as a reversal of impairment in profit or loss in the period in which the recovery occurs.