貿易通 2020 年年報

二零二零年年報 貿易通電子貿易有限公司 193 Notes to the Financial Statements (Continued) 財務報表附註（續） 26 財務風險管理及公允價值 （續） (a) 信貸風險（續） 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 ） 。 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 已於綜合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。 年內，有關債務證券的虧損撥備賬 目變動如下： 26 Financial risk management and fair values (Continued) (a) Credit risk (Continued) 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) . 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 consolidated 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. Movement in the loss allowance account in respect of debt securities during the year is as follows: 2020 2019 二零二零年 二零一九年 12-month ECL Lifetime ECL Total 12-month ECL Lifetime ECL Total 12 個月預期 信貸虧損 全期預期 信貸虧損 總計 12 個月預 期信貸虧損 全期預期 信貸虧損 總計 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 Balance as at 1 January 於一月一日的結餘 1,900 1,528 3,428 2,125 — 2,125 Impairment losses recognised during the year 年內已確認減值虧損 2,039 — 2,039 141 1,220 1,361 Reversal of impairment loss during the year 年內減值虧損撥回 (1,799) (339) (2,138) (58) — (58) Transfer to lifetime ECL not credit impaired 轉入並無信貸減值 全期預期信貸虧損 — — — (308) 308 — Balance as at 31 December 於十二月三十一日的結餘 2,140 1,189 3,329 1,900 1,528 3,428