貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 198 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） 債務證券投資（續） 年內，有關債務證券的虧損撥備賬目變 動如下： 《香港會計準則》第 39 號項下的比較資料 截至二零一七年十二月三十一日止年 度，本集團認為一項可供出售債務證券 存在減值跡象，並對有關可供出售債務 證券進行減值評估。根據管理層所作評 估，已 於 損 益 確 認 減 值 虧 損 港 幣 8,242,000 元，即收購成本（扣除攤銷）與 其公允價值的差額。 於 二 零 一 八 年 及 二 零 一 七 年 十 二 月 三十一日，所有其他財務資產及負債的 賬面值與其公允價值並無重大差別。 26 Financial risk management and fair values (Continued) (a) Credit risk (Continued) Investments in debt securities (Continued) Movement in the loss allowance account in respect of debt securities 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 4,103 — 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) ） 1,760 — Adjusted balance at 1 January 於一月一日的經調整結餘 5,863 — Amounts written off during the year 年內撇銷金額 (3,894) (4,139) Impairment losses recognised during the year 年內已確認減值虧損 365 8,242 Reversal of impairment loss during the year 年內減值虧損撥回 (209) — Balance at 31 December 於十二月三十一日的結餘 2,125 4,103 Comparative information under HKAS 39 During the year ended 31 December 2017, the Group considered impairment indications existed for an available-for- sale debt security and carried out an impairment assessment for that available-for-sale debt security. Based on management’s assessment, impairment losses of HK$8,242,000 had been recognised in the profit or loss being the difference between the acquisition cost (net of amortisation) and its fair value. All other financial assets and liabilities are carried at amounts not materially different from their fair values as at 31 December 2018 and 2017.