貿易通2018年中報

42 Tradelink Electronic Commerce Limited  Interim Report 2018 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 2 會計政策變動（續） (b) 《香港財務報告準則》第 9 號， 金融 工具 （續） (ii) 信貸虧損（續） 撇銷政策 若日後回收不可實現時，財務資產 或合約資產的賬面總值將部分或全 部撇銷。該情況通常出現在本集團 釐定債務人並無資產或收入來源可 產生足夠現金流以償還撇銷金額。 過往撇銷資產的後續回收於回收期 間在損益確認為減值撥回。 期初結餘調整 受此會計政策變動影響，於二零 一八年一月一日，本集團已分別就 透過其他全面收益按公允價值計量 的債務證券及應收賬款確認額外預 計信貸虧損港幣 1,760,000 元及港幣 163,000 元，使保留溢利減少港幣 1,772,000 元及遞延稅項資產總值增 加港幣 151,000 元。 於二零一七年十二月三十一日根據 《香港會計準則》第 39 號釐定的期終 虧損撥備與於二零一八年一月一日 根據《香港財務報告準則》第 9 號釐定 的期初虧損撥備對賬如下。 2 Changes in accounting policies (Continued) (b) HKFRS 9, Financial instruments (Continued) (ii) Credit losses (Continued) Write-off policy The gross carrying amount of a financial asset or contract asset is written off (either partially or in full) to the extent that there is no realistic prospect of recovery. This is generally the case when the Group determines that the debtor does not have assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off. Subsequent recoveries of an asset that was previously written off are recognised as a reversal of impairment in profit or loss in the period in which the recovery occurs. Opening balance adjustment As a result of this change in accounting policy, the Group has recognised additional ECLs for debt securities measured at FVOCI and trade receivables amounting to HK$1,760,000 and HK$163,000 respectively, which decreased retained earnings by HK$1,772,000 and increased gross deferred tax assets by HK$151,000 at 1 January 2018. The following table reconciles the closing loss allowance determined in accordance with HKAS 39 as at 31 December 2017 with the opening loss allowance determined in accordance with HKFRS 9 as at 1 January 2018. HK$’000 港幣千元 Loss allowance 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 的虧損撥備 — Additional credit loss recognised at 1 January 2018 on: 於二零一八年一月一日就以下各項 確認的額外信貸虧損： — financial assets measured at FVOCI — 透過其他全面收益按公允價值計量的 財務資產 1,760 — trade receivables — 應收賬款 163 Loss allowance at 1 January 2018 under HKFRS 9 於二零一八年一月一日根據 《香港財務報告準則》第 9 號釐定 的虧損撥備 1,923