貿易通 2020 年年報

172 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 18 其他財務資產（續） (a) （續） 於二零二零年十二月三十一日，由 於其外圍市價自二零一九年起出現 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 4,054,000 元（二 零 一 九 年：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 二零二零年十二月三十一日，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) 所載政策按 相等於全期預期信貸虧損的金額計 量。 (b) 該金額為於以美元計值的全權委託 亞洲投資級單一債券投資組合的投 資，並由本集團的金融服務提供商 管理，其被分類為透過損益按公允 價值計量的債務證券。 截至二零二零年十二月三十一日止 年度，本集團投資於單一債券投資 組合的成本為港幣 154,410,000 元（二 零一九年：無）。 (c) 該金額為債券基金單位。債券基金 持有各種投資級債務證券，平均期 限少於五年，其被分類為透過損益 按公允價值計量的投資基金單位。 截至二零二零年十二月三十一日止 年 度，本 集 團 以 港 幣 31,194,000 元 （二零一九年：無）的價格購買債券 基金單位。 18 Other financial assets (Continued) (a) (Continued) As at 31 December 2020, the loss allowance of one of the non-investment grade debt securities, which has a gross carrying amount of HK$4,054,000 (2019: HK$12,938,000), was measured at an amount equal to lifetime ECLs as there was an unfavourable change in its external market price since 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 2020. Loss allowance is measured at an amount equal to lifetime ECLs in accordance with the policy set out in Note 1(k)(i). (b) The amount represents the investment in a USD- denominated discretionary Asian investment grade single bonds portfolio managed by the Group’s financial service provider. The portfolio was classified as debt securities measured at FVPL. During the year ended 31 December 2020, the Group invested in the single bonds portfolio at a cost of HK$154,410,000 (2019: Nil). (c) The amount represents units in bond funds. The bond funds held debt securities of investment grade with average maturity dates of less than five years. They were classified as units in investment funds measured at FVPL. During the year ended 31 December 2020, the Group acquired units in bond funds at a cost of HK$31,194,000 (2019: Nil).