貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 126 1 主要會計政策（續） (j) 租賃資產（續） (i) 作為承租人（續） (B) 於二零一九年一月一日前適用 的政策 於比較期間，作為承租人，如 租賃將絕大部分擁有權的風險 及利益轉移至本集團，則本集 團將租賃分類為融資租賃。不 會轉移絕大部分擁有權的風險 及利益予本集團的租賃乃分類 為經營租賃。 如屬本集團根據經營租賃使用 所持資產的情況，則根據租賃 作出的付款會在租賃期所涵蓋 的會計期間內，以等額方式計 入損益表中，但如有其他基準 能更清楚地反映租賃資產所產 生的收益模式則除外。已收取 的租賃獎勵於損益表中確認為 總租賃付款淨額的一部分。或 然租金於其產生的會計期間自 損益表中扣除。 (k) 信貸虧損及資產減值 (i) 自金融工具及合約資產的信貸虧損 本集團就下列項目確認預期信貸虧 損（「 ECL 」）減值撥備： — 按攤銷成本計量的金融資產（包 括現金及現金等值以及應收賬 款及其他應收款項）； — 《香港財務報告準則》第 15 號界 定的合約資產（見 附註 1(I) ）；及 — 透過其他全面收益按公允價值 計量的債務證券。 1 Significant accounting policies (Continued) (j) Leased assets (Continued) (i) As a lessee (Continued) (B) Policy applicable prior to 1 January 2019 In the comparative period, as a lessee the Group classified leases as finance leases if the leases transferred substantially all the risks and rewards of ownership to the Group. Leases which did not transfer substantially all the risks and rewards of ownership to the Group were classified as operating leases. Where the Group had the use of assets held under operating leases, payments made under the leases were charged to profit or loss in equal instalments over the accounting periods covered by the lease term, except where an alternative basis was more representative of the pattern of benefits to be derived from the leased asset. Lease incentives received were recognised in profit or loss as an integral part of the aggregate net lease payments made. Contingent rentals were charged to profit or loss in the accounting period in which they were incurred. (k) Credit losses and impairment of assets (i) Credit losses from financial instruments and contract assets The Group recognises a loss allowance for expected credit losses (“ECLs”) on the following items: — financial assets measured at amortised cost (including cash and cash equivalents and trade and other receivables); — contract assets as defined in HKFRS 15 (see Note 1(l) ); and — debt securities measured at FVOCI.