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 188 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） 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 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 個月預期信貸虧損的 金額就債務證券計量虧損撥備，惟信貸 風險自首次確認以來出現大幅增加則除 外，而在該情況下，則按相等於全期預 期信貸虧損的金額計量虧損撥備。 26 Financial risk management and fair values (Continued) (a) Credit risk (Continued) Trade receivables and contract assets (Continued) Movement in the loss allowance account in respect of trade receivables and contract assets during the year is as follows: 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 As at 1 January 於一月一日 335 163 Amounts written off during the year 年內撇銷金額 (566) (619) Impairment losses recognised during the year 年內已確認減值虧損 1,751 791 As at 31 December 於十二月三十一日 1,520 335 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 unless there has been a significant increase in credit risk since initial recognition, in which case the loss allowance is measured at an amount equal to lifetime ECLs.