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147
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）
18
其他財務資產（續）
於二零一七年及二零一六年十二月三十一
日，本集團持有企業債券，並將工具分類為
可供出售債務證券，而其公允價值變動於其
他全面收益中確認，並於獨立於權益的公允
價值儲備累計。企業實體發行的債務證券信
貸質素與本集團認為可接受的回報相當。
於二零一七年十二月三十一日，由於發行人
遭遇重大財務困難，顯示本集團的投資成本
可能無法悉數收回，個別上市可供出售債務
證券釐定為已減值。根據
附註
1(k)(i)
所載的會
計政策，此等投資的減值虧損已於損益確認。
19
應收賬款
於報告期末，按發票日期計算，應收賬款的
賬齡分析如下：
本集團的信貸政策載於
附註
26(a)
。
預期上述結餘均可於一年內收回，並一般得
到客戶提供的按金所保證（見
附註
21(ii)
）。
18 Other financial assets (Continued)
As at 31 December 2017 and 2016, the Group held corporate
bonds and classified the instruments as available-for-sale debt
securities with fair value changes recognised in other comprehensive
income and accumulated separately in equity in the fair value
reserve. The debt securities are issued by corporate entities with
credit quality commensurate with the return as considered
acceptable to the Group.
As at 31 December 2017, a listed available-for-sale debt security is
individually determined to be impaired on the basis of the
significant financial difficulty of the issuer which indicated that the
cost of the Group’s investment in them may not be fully recovered.
Impairment losses on these investments were recognised in profit or
loss in accordance with the policy set out in
note 1(k)(i)
.
19 Trade receivables
As of the end of the reporting period, the ageing analysis of trade
receivables, based on the invoice date, is as follows:
2017
2016
二零一七年
二零一六年
HK$’000
HK$’000
港幣千元
港幣千元
Less than 1 month
少於一個月
17,664
17,463
1 to 3 months
一至三個月
5,315
6,137
3 to 12 months
三至十二個月
3,496
1,619
Over 12 months
超過十二個月
2,458
810
28,933
26,029
The Group’s credit policy is set out in
Note 26(a)
.
All the above balances are expected to be recovered within one year
and they are generally covered by deposits from customers (see
Note 21(ii)
).