貿易通2018年年報

197 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） 26 財務風險管理及公允價值 （續） (a) 信貸風險（續） 應收賬款及合約資產（續） 《香港會計準則》第 39 號項下的比較資料 （續） 年內，有關應收賬款及合約資產的虧損 撥備賬目變動如下： 債務證券投資 本集團的債務證券投資一般為於認可證 券交易所掛牌買賣，並由信貸評級良好 的公司發行的流通證券 （附註 18 ） 。鑑於 投資對手方具有高信貸評級，管理層並 不預期任何投資對手方會無法履行責 任。然而，本集團財務顧問會監察情 況，如有任何變動，將通知本集團。此 外，投資委員會每年檢討本集團風險。 於報告期末，本集團並無高度集中的信 貸風險。信貸風險的最高金額已於財務 狀況表中按各項財務資產的賬面值呈 列。本集團並無提供任何其他將會令致 本集團承受信貸風險的擔保。 本集團按相等於 12 個月預期信貸虧損就 債務證券計量虧損撥備。 26 Financial risk management and fair values (Continued) (a) Credit risk (Continued) Trade receivables and contract assets (Continued) Comparative information under HKAS 39 (Continued) Movement in the loss allowance account in respect of trade receivables and contract assets during the year is as follows: 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Balance at 31 December 2017 under HKAS 39 於二零一七年十二月三十一日 根據《香港會計準則》 第 39 號釐定的結餘 — — Impact on initial application of HKFRS 9 (Note 1(c)(i)) 首次應用《香港財務報告 準則》第 9 號的影響 （附註 1(c)(i) ） 163 — Adjusted balance at 1 January 於一月一日的經調整結餘 163 — Amounts written off during the year 年內撇銷金額 (619) — Impairment losses recognised during the year 年內已確認減值虧損 791 — Balance at 31 December 於十二月三十一日的結餘 335 — Investments in debt securities Investments in debt securities are normally in liquid securities quoted on a recognised stock exchange, issued by corporate with sound credit standing (Note 18) . Given their high credit standing, management does not expect any investment counterparty to fail to meet its obligations. Nevertheless, the Group’s financial advisor monitors the situation and will notify the Group of any change. In addition, the Investment Committee undertakes annual reviews of the Group’s exposures. At the end of the reporting period, the Group does not have any significant concentration of credit risk. The maximum exposure to credit risk is represented by the carrying amount of each financial asset in the statement of financial position. The Group does not provide any other guarantees which would expose the Group to credit risk. The Group measures loss allowances for debt securities at an amount equal to 12-month ECLs.