貿易通2018年年報

135 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） (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） (B) 於二零一八年一月一日前適用 的政策 於二零一八年一月一日前，「已 產生虧損」模式已用作計量並非 分類為透過損益按公允價值計 量的金融資產的減值虧損（如應 收賬款及其他應收款項以及可 供出售投資）。根據「已產生虧 損」模式，減值虧損僅於出現減 值客觀證據時確認。減值的客 觀證據包括： — 債務人陷入重大財政困難； — 違約，如拖欠或延遲支付 利息或本金； — 債務人可能面臨破產或其 他財務重組； — 對債務人有不利影響的重 大技術、市場、經濟或法 律環境變動；及 — 股本工具投資的公允價值 大幅或持續下跌至低於成 本。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (i) Credit losses from financial instruments and contract assets (Continued) (B) Policy applicable prior to 1 January 2018 Prior to 1 January 2018, an “incurred loss” model was used to measure impairment losses on financial assets not classified as at FVPL (e.g. trade and other receivables and available-for-sale investments). Under the “incurred loss” model, an impairment loss was recognised only when there was objective evidence of impairment. Objective evidence of impairment included: — significant financial difficulties of the debtor; — a breach of contract, such as a default or delinquency in interest or principal payments; — it becoming probable that the debtor will enter bankruptcy or other financial reorganisation; — significant changes in the technological, market, economic or legal environment that have an adverse effect on the debtor; and — a significant or prolonged decline in the fair value of an investment in an equity instrument below its cost.