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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（續）
(i)
債務及股本證券投資及其他應收款
項的減值（續）
—
就可供出售債務證券而言，已
於公允價值儲備內確認的任何
累計虧損會轉至損益表核算。
在損益表內確認的累計虧損為
收購成本（已扣除任何本金還款
及攤銷）與現行公允價值兩者的
差額，減去早前已在損益表內
就該資產確認的任何減值虧損。
如於其後期間公允價值有所增
加，而客觀上與確認減值虧損
後發生的事件有關，則可撥回
可供出售債務證券的減值虧
損。在上述情況下撥回的減值
虧損會在損益表中確認。
減值虧損乃從相應資產中直接
撇銷，惟其可收回性存疑但並
非極低的應收賬款及其他應收
款項的已確認減值虧損則除
外。在此情況下，呆賬減值虧
損乃採用撥備賬記錄。倘本集
團信納可收回性極低，則被視
為不可收回的金額會從應收賬
款及其他應收款項中直接撇
銷，而在撥備賬中持有有關該
債務的任何金額會被撥回。倘
先前自撥備賬扣除的款項在其
後收回，則有關金額會從撥備
賬中撥回。撥備賬的其他變動
及其後收回先前直接撇銷的款
項均於損益表確認。
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 available-for-sale debt securities, the cumulative loss
that has been recognised in the fair value reserve is
reclassified to profit or loss. The amount of the
cumulative loss that is recognised in profit or loss is
the difference between the acquisition cost (net of any
principal repayment and amortisation) and current fair
value, less any impairment loss on that asset
previously recognised in profit or loss.
Impairment losses in respect of available-for-sale debt
securities are reversed if the subsequent increase in
fair value can be objectively related to an event
occurring after the impairment loss was recognised.
Reversals of impairment losses in such circumstances
are recognised in profit or loss.
Impairment losses are written off against the
corresponding assets directly, except for impairment
losses recognised in respect of trade and other
receivables, whose recovery is considered doubtful but
not remote. In this case, the impairment losses for
doubtful debts are recorded using an allowance
account. When the Group is satisfied that recovery is
remote, the amount considered irrecoverable is written
off against trade and other receivables directly and any
amounts held in the allowance account relating to that
debt are reversed. Subsequent recoveries of amounts
previously charged to the allowance account are
reversed against the allowance account. Other changes
in the allowance account and subsequent recoveries of
amounts previously written off directly are recognised
in profit or loss.