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112

Tradelink Electronic Commerce Limited

Annual Report 2017

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(續)

(i)

債務及股本證券投資及其他應收款

項的減值(續)

就按成本值列賬的無報價股本

證券而言,減值虧損按財務資

產的賬面值與按類似財務資產

的現行市場回報率貼現(如貼現

影響重大)估計的未來現金流量

的差額計算。按成本值入賬的

股本證券的減值虧損不予撥回。

就按攤銷成本列賬的應收賬

款、其他即期應收款項及其他

財務資產而言,減值虧損按資

產的賬面值與按財務資產最初

的實際利率(即此等資產最初確

認時計算所得的實際利率)(如

貼現影響重大)貼現的估計未來

現金流量現值的差額計算。如

此等財務資產具備類似風險特

徵,例如:類似逾期情況及並

未個別被評估為減值,則有關

評估會同時進行。財務資產的

未來現金流量會根據與該組被

評估資產具有類似信貸風險特

徵資產的過往虧損情況一同減

值。

如於其後期間減值虧損金額有

所減少,而客觀上與確認減值

虧損後發生的事件有關,有關

減值虧損會撥回損益表。減值

虧損的撥回不應導致資產的賬

面值超過其在以往年度沒有確

認任何減值虧損而應已釐定的

數額。

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 (Continued)

(i) Impairment of investments in debt and equity

securities and other receivables (Continued)

— For unquoted equity securities carried at cost, the

impairment loss is measured as the difference between

the carrying amount of the financial asset and the

estimated future cash flows, discounted at the current

market rate of return for a similar financial asset

where the effect of discounting is material.

Impairment losses for equity securities carried at cost

are not reversed.

— For trade and other current receivables and other

financial assets carried at amortised cost, the

impairment loss is measured as the difference between

the asset’s carrying amount and the present value of

estimated future cash flows, discounted at the

financial asset’s original effective interest rate (i.e. the

effective interest rate computed at initial recognition

of these assets), where the effect of discounting is

material. This assessment is made collectively where

these financial assets share similar risk characteristics,

such as similar past due status, and have not been

individually assessed as impaired. Future cash flows for

financial assets which are assessed for impairment

collectively are based on historical loss experience for

assets with credit risk characteristics similar to the

collective group.

If in a subsequent period the amount of an

impairment loss decreases and the decrease can be

linked objectively to an event occurring after the

impairment loss was recognised, the impairment loss is

reversed through profit or loss. A reversal of an

impairment loss shall not result in the asset’s carrying

amount exceeding that which would have been

determined had no impairment loss been recognised

in prior years.