貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 154 Notes to the Financial Statements (Continued) 財務報表附註 （續） 2 會計估計及判斷（續） 於債務證券的投資（續） 對債務證券的評估需要分析特定發行人的信 用狀況，並涉及管理層的判斷。在評估債務 證券的信貸風險時，本集團強調發行人的具 體因素，如重大財務困難、逾期或拖欠利息 或本金。信用評級下降、流動性惡化或公允 價值下降而低於攤餘成本本身不被視為虧損 事件，而是與其他可用資料一起納入信貸風 險分析。特別注意在每個報告日期有累計公 允價值虧損的債務證券。 於比較期間，如果由於一項或多項已發生的 虧損事件對可供出售債務證券投資的預計未 來現金流有影響，即有客觀證據表明可供出 售債務證券的投資產生減值。本集團認為， 如果在報告日，可供出售債務證券的公允價 值發生顯著下降，或任何損失事件發生，即 有客觀證據表明可供出售債務證券產生減值。 2 Accounting estimates and judgements (Continued) Investments in debt securities (Continued) The evaluation of credit risk of a debt security requires analysis of the credit standing of a particular issuer and involves management judgement. When assessing credit risk of debt securities, the Group places emphasis on issuer specific factors, such as significant financial difficulty, default or delinquency on interest or principal payments. A credit rating downgrade, worsened liquidity or decline in fair value below the amortised cost is not by itself considered a loss event, but rather incorporated in the credit risk analysis along with other available information. Particular attention will be on those individual debt securities for which there was a cumulative fair value loss at each reporting date. In the comparative period, an investment in available-for-sale debt security was considered impaired if there was objective evidence of impairment as a result of one or more occurred loss events that had an impact on the estimated future cash flows of the investment in available-for-sale debt security. The Group determined that there was objective evidence of impairment of an available-for-sale debt security, if at the reporting date, there had been a significant decline in the fair value of an available-for-sale security or any loss events.