貿易通2018年年報

137 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（續） — 就可供出售投資而言，已 於公允價值儲備內確認的 任何累計虧損會轉至損益 表核算。在損益表內確認 的累計虧損為收購成本 （已扣除任何本金還款及 攤銷）與現行公允價值兩 者的差額，減去早前已在 損益表內就該資產確認的 任何減值虧損。 於損益中確認的可供出售 股本證券的減值虧損並無 透過損益撥回。有關資產 的任何公允價值其後增幅 於其他全面收益中確認。 如公允價值其後有所增 加，而客觀上與確認減值 虧損後發生的事件有關， 則可撥回於損益中確認的 可供出售債務證券的減值 虧損。在上述情況下撥回 的減值虧損會在損益中確 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) — For available-for-sale investments, the cumulative loss that had been recognised in the fair value reserve was reclassified to profit or loss. The amount of the cumulative loss that was recognised in profit or loss was the difference between the acquisition cost (net of any principal repayment and amortisation) and current fair value, less any impairment loss on that asset previously recognised in profit or loss. Impairment losses recognised in profit or loss in respect of available-for-sale equity securities were not reversed through profit or loss. Any subsequent increase in the fair value of such assets was recognised in other comprehensive income. Impairment losses recognised in profit or loss in respect of available-for-sale debt securities were reversed if the subsequent increase in fair value could be objectively related to an event occurring after the impairment loss was recognised. Reversals of impairment losses in such circumstances were recognised in profit or loss.