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二零一七年年報
貿易通電子貿易有限公司
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
1
主要會計政策（續）
(k)
資產減值
(i)
債務及股本證券投資及其他應收款
項的減值
債務及股本證券投資及按成本值或
攤銷成本列賬或已被分類為可供出
售債務證券的其他即期與非即期應
收款項會於各個報告期末進行檢
討，以判斷有否存在客觀減值證
據。客觀減值證據包括本集團所知
悉有關以下一項或多項虧損事件的
可觀察數據：
—
債務人陷入重大財政困難；
—
違約，如拖欠或延遲支付利息
或本金；
—
債務人可能面臨破產或進行其
他財務重組；
—
對債務人有不利影響的重大技
術、市場、經濟或法律環境變
動；及
—
股本工具投資的公允價值大幅
或持續下跌至低於成本。
如存在任何上述證據，則會釐定及
確認減值虧損如下：
—
就按權益法於綜合財務報表入
賬的於聯營公司及合營公司的
投資而言（見
附註
1(g)
），其減
值虧損乃透過根據
附註
1(k)(ii)
將投資的可收回數額與其賬面
值相比予以計量。如根據
附註
1(k)(ii)
用於釐定可收回數額的
估計出現有利變動，則會撥回
減值虧損。
1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s
(Continued)
(k) Impairment of assets
(i) Impairment of investments in debt and equity
securities and other receivables
Investments in debt and equity securities and other current
and non-current receivables that are stated at cost or
amortised cost or are classified as available-for-sale debt
securities are reviewed at the end of each reporting period
to determine whether there is objective evidence of
impairment. Objective evidence of impairment includes
observable data that comes to the attention of the Group
about one or more of the following loss events:
— significant financial difficulty of the debtor;
— a breach of contract, such as a default or delinquency
in interest or principal payments;
— it becoming probable that the debtor will enter
bankruptcy or other financial reorganisation;
— significant changes in the technological, market,
economic or legal environment that have an adverse
effect on the debtor; and
— a significant or prolonged decline in the fair value of
an investment in an equity instrument below its cost.
If any such evidence exists, any impairment loss is
determined and recognised as follows:
— For investment in associates and joint ventures
accounted for under the equity method in the
consolidated financial statements (see
Note 1(g)
), the
impairment loss is measured by comparing the
recoverable amount of the investment with its carrying
amount in accordance with
Note 1(k)(ii)
. The
impairment loss is reversed if there has been a
favourable change in the estimates used to determine
the recoverable amount in accordance with
Note
1(k)(ii)
.