貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 169 17 所佔合營公司權益 由於合營公司的可收回金額低於賬面值，故 已 於 過 往 年 度 計 提 減 值 虧 損 撥 備 港 幣 1,280,000 元。截至二零一九年十二月三十一 日及二零一八年十二月三十一日止年度，合 營公司財務狀況並無改善，並無錄得合營公 司減值撥備撥回。 18 其他財務資產 於二零一九年十二月三十一日，總額的 65% （二零一八年： 71% ）投資於投資級別企業債 券，而餘下 35% （二零一八年： 29% ）則投資 於非投資級別或沒有評級的企業債券。於二 零一九年十二月三十一日持有的所有企業債 券均可於公開市場交易。 於二零一九年十二月三十一日，由於其外圍 市價於二零一九年內出現不利變動，顯示其 信貸風險已經大幅增加，其中一項賬面總值 為港幣 12,938,000 元的非投資級別債務證券 的虧損撥備乃按相等於全期預期信貸虧損的 金額計量。除此以外，於二零一九年十二月 三十一日，所有其他債務證券並無重大信貸 風險。虧損撥備根據 附註 1(k)(i) 所載的政策按 相等於全期預期信貸虧損的金額計量。 於二零一八年十二月三十一日，債務證券並 無重大信貸風險。 17 Interest in joint venture As the recoverable amount of the joint venture was less than the carrying amount, provision for impairment loss of HK$1,280,000 was made in prior years. For the years ended 31 December 2019 and 31 December 2018, there is no improvement in the financial situation of the joint venture and no reversal of provision for impairment of joint venture is recorded. 18 Other financial assets 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Debt securities measured at FVOCI 透過其他全面收益按公允 價值計量的債務證券 — listed — 上市 317,642 347,732 Representing: 指： — Non-current — 非流動 279,118 305,499 — Current — 流動 38,524 42,233 317,642 347,732 As at 31 December 2019, 65% (2018: 71%) of the total amount was invested in investment grade corporate bonds. The remaining 35% (2018: 29%) was invested in non-investment grade or non- rated corporate bonds. All corporate bonds held as at 31 December 2019 were tradable in open market. As at 31 December 2019, the loss allowance of one of the non- investment grade debt securities, which has a gross carrying amount of HK$12,938,000, was measured at an amount equal to lifetime ECLs as there was an unfavourable change in its external market price during 2019 which indicated that its credit risk had been increased significantly. Other than that, all other debt securities did not have significant credit risk at 31 December 2019. Loss allowance is measured at an amount equal to lifetime ECLs in accordance with the policy set out in Note 1(k)(i) . As at 31 December 2018, the debt securities did not have significant credit risk.