貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 136 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 如存在任何上述證據，則會釐 定及確認減值虧損如下： — 就按攤銷成本列賬的應收 賬款、其他應收款項及其 他財務資產而言，減值虧 損按資產的賬面值與按財 務資產最初的實際利率 （如貼現影響重大）貼現的 估計未來現金流量現值的 差額計算。如此等財務資 產具備類似風險特徵，例 如：類似逾期情況及並未 個別被評估為減值，則有 關評估會同時進行。財務 資產的未來現金流量會根 據與該組被評估資產具有 類似信貸風險特徵資產的 過往虧損情況一同減值。 如於其後期間減值虧損金 額有所減少，而客觀上與 確認減值虧損後發生的事 件有關，有關減值虧損會 撥回損益表。減值虧損的 撥回僅當並非導致資產的 賬面值超過其在以往年度 沒有確認任何減值虧損而 應已釐定的數額確認。 倘應收賬款或其他按攤銷 成本列賬的金融資產的可 收回性是可疑而非可能性 極低，相關的減值虧損會 採用撥備賬入賬。當本集 團認為收回的可能性極低 時，被視為不可收回的金 額便會直接與該等資產的 賬面總值相互撇銷。其後 收回以往自撥備賬扣除的 金額會撥回至撥備賬。撥 備賬的其他變動及其後收 回以往直接撇銷的金額均 在損益內確認。 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 (Continued) If any such evidence existed, an impairment loss was determined and recognised as follows: — For trade and other receivables and other financial assets carried at amortised cost, impairment loss was measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate, where the effect of discounting was material. This assessment was made collectively where these financial assets shared similar risk characteristics, such as similar past due status, and had not been individually assessed as impaired. Future cash flows for financial assets which were assessed for impairment collectively were based on historical loss experience for assets with credit risk characteristics similar to the collective group. If in a subsequent period the amount of an impairment loss decreased and the decrease could be linked objectively to an event occurring after the impairment loss was recognised, the impairment loss was reversed through profit or loss. A reversal of an impairment loss was only recognised to the extent that it did not result in the asset’s carrying amount exceeding that which would have been determined had no impairment loss been recognised in prior years. When the recovery of a trade debtor or other financial assets carried at amortised cost was considered doubtful but not remote, associated impairment losses were recorded using an allowance account. When the Group was satisfied that recovery was remote, the amount considered irrecoverable was written off against the gross carrying amount of those assets directly. Subsequent recoveries of amounts previously charged to the allowance account were reversed against the allowance account. Other changes in the allowance account and subsequent recoveries of amounts previously written off directly were recognised in profit or loss.